Utah Code 19-12-202. Certification required before claiming a sales and use tax exemption
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(1) Before a person may claim a sales and use tax exemption under Section 19-12-201 , the person shall obtain certification issued in accordance with Section 19-12-303 .
Terms Used In Utah Code 19-12-202
- Air pollution: means the same as that term is defined in Section
19-2-102 . See Utah Code 19-12-102 - director: means :(4)(a)(i) for purposes of an application or certification under this chapter related to air pollution, the director of the Division of Air Quality; or(4)(a)(ii) for purposes of an application or certification under this chapter related to water pollution, the director of the Division of Water Quality. See Utah Code 19-12-102
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means an individual, trust, firm, estate, company, corporation, partnership, association, state, state or federal agency or entity, municipality, commission, or political subdivision of a state. See Utah Code 19-1-103
- Property: includes both real and personal property. See Utah Code 68-3-12.5
(2) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:(2)(a) a person shall submit an application under Section19-12-301 or19-12-302 to the director of the Division of Air Quality; and(2)(b) the director of the Division of Air Quality shall perform the duties described in:(2)(b)(i) Section19-12-303 related to certification; and(2)(b)(ii) Section19-12-304 related to revocation of certification.(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution:(3)(a) a person shall submit an application under Section19-12-301 or19-12-302 to the director of the Division of Water Quality; and(3)(b) the director of the Division of Water Quality shall perform the duties described in:(3)(b)(i) Section19-12-303 related to certification; and(3)(b)(ii) Section19-12-304 related to revocation of certification.(4) For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section40-6-5 :(4)(a) a person shall submit an application under Section19-12-301 or19-12-302 to the director of the Division of Oil, Gas, and Mining; and(4)(b) the director of the Division of Oil, Gas, and Mining shall perform the duties described in:(4)(b)(i) Section19-12-303 related to certification; and(4)(b)(ii) Section19-12-304 related to revocation of certification.