19-12-303. Certification of pollution control facility or freestanding pollution control property.
(1)
The director shall issue a written certification to a person no later than 120 days after the date the person files an application under Section 19-12-301 or 19-12-302 if the director determines that:
Terms Used In Utah Code 19-12-303
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
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
the application meets the requirements of Subsection 19-12-301(3);
(ii)
the facility that is the subject of the application is a pollution control facility;
(iii)
the person who files the application is a person described in Subsection 19-12-301(1); and
(iv)
the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201; or
(b)
for freestanding pollution control property:
(i)
the application meets the requirements of Subsection 19-12-302(2);
(ii)
the property that is the subject of the application is freestanding pollution control property;
(iii)
the person who files the application is a person described in Subsection 19-12-302(1); and
(iv)
the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.
(2)
If the director denies certification under this section to a person who files an application, the director shall provide a written statement of the reason for the denial to the person no later than 120 days after the date the person files the application.
(3)
The director may not require the certification of:
(a)
a replacement of freestanding pollution control property; or
(b)
property, a part, a product, or a service described in Subsections 19-12-201(1)(b) through (e) used or performed in a repair or replacement related to:
(i)
a pollution control facility; or
(ii)
freestanding pollution control property.
(4)
The director may issue one certification under this section of two or more:
(a)
pollution control facilities that constitute an operational unit; or
(b)
freestanding pollution control properties that constitute an operational unit.
(5)
If the director does not issue or deny a certification under this section within 120 days after the date a person files an application, the director shall issue a certification to the person at the person’s request.
