19-12-302. Application for certification of freestanding pollution control property.
(1)
The following may apply to the director for certification of freestanding pollution control property:
Terms Used In Utah Code 19-12-302
Contract: A legal written agreement that becomes binding when signed.
Director: means :
(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
Freestanding pollution control property: means tangible personal property located in the state, regardless of whether a purchaser purchases the tangible personal property voluntarily or to comply with a requirement of a governmental entity, if:
(i)
the primary purpose of the tangible personal property is the prevention, control, or reduction of air or water pollution by:
(A)
the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or
(B)
the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices; and
(ii)
the tangible personal property is not used at, in the construction of, or incorporated into a pollution control facility. See Utah Code 19-12-102
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
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
Pollution control facility: includes :
(i)
an addition to real property described in Subsection (6)(a);
(ii)
the reconstruction of real property described in Subsection (6)(a); or
(iii)
an improvement to real property described in Subsection (6)(a). See Utah Code 19-12-102
an owner, including a contract purchaser, of the freestanding pollution control property;
(b)
a person who leases the freestanding pollution control property; or
(c)
a person who operates the freestanding pollution control property under an agreement with a person described in Subsection (1)(a) or (b).
(2)
An application for certification under this section shall:
(a)
be in a form the director prescribes; and
(b)
contain:
(i)
a description of the freestanding pollution control property;
(ii)
for a purchase or lease of property, a part, a product, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201, a description of the property, part, product, or service;
(iii)
the existing or proposed operational procedure for the freestanding pollution control property; and
(iv)
a statement of the purpose served or to be served by the freestanding pollution control property.
(3)
The director may require an application to contain additional information the director finds necessary to determine whether to grant certification under Section 19-12-303.
(4)
This section does not apply to the certification of a pollution control facility.
