Section 201 – Sales and use tax exemption for certain purchases or leases related to pollution control.
Effective 5/12/2015 19-12-201. Sales and use tax exemption for certain purchases or leases related to pollution control. (1) Except as provided in Subsection (2), a purchase or lease of the following is exempt from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act: (a) freestanding pollution control property; (b) tangible personal […]
Section 202 – Certification required before claiming a sales and use tax exemption.
Effective 5/13/2014 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. (2) For purposes of Subsection (1), if a certification relates to air pollution: (a) a person […]
Section 203 – Refunds — Interest.
Effective 5/13/2014 19-12-203. Refunds — Interest. (1) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that would otherwise be exempt under Section 19-12-201, except that the director has not issued a certification under Section 19-12-303, may obtain a refund of the tax […]