Section 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 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