19-12-202.  Certification required before claiming a sales and use tax exemption.

(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

(a) for purposes of an application or certification under this chapter related to air pollution, the director of the Division of Air Quality; or
(b) 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
  • 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
    • (2)  For purposes of Subsection (1), if a certification relates to air pollution:

    (a)  a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Air Quality; and

    (b)  the director of the Division of Air Quality shall perform the duties described in:

    (i)  Section 19-12-303 related to certification; and

    (ii)  Section 19-12-304 related to revocation of certification.

    (3)  For purposes of Subsection (1), if a certification relates to water pollution:

    (a)  a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Water Quality; and

    (b)  the director of the Division of Water Quality shall perform the duties described in:

    (i)  Section 19-12-303 related to certification; and

    (ii)  Section 19-12-304 related to revocation of certification.

    Enacted by Chapter 24, 2014 General Session

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