Environmental Quality, Air Quality

Rule R307-120

General Requirements: Tax Exemption for Air Pollution Control Equipment

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 35775
Filed: 02/01/2012 04:26:31 PM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Sections 19-2-124 through 19-2-127 allow sales tax exemptions for pollution control equipment meeting certain requirements set forth in the statute. Rule R307-120 sets forth conditions for eligibility for the tax exemption and identifies the process to apply for certification of the exemption. It also identifies items for which exemptions are not allowed.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

Rule R307-120 was last amended on 08/29/2011 (DAR No. 34689). No public comments were received at that time. DAQ has not received any other comments about this rule since its last review.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Rule R307-120 sets forth conditions for eligibility for the tax exemption allowed in Sections 19-2-124 through 19-2-127 and identifies the process to apply for certification of the exemption. It also identifies items for which exemptions are not allowed. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

• Mark Berger at the above address, by phone at 801-536-4000, by FAX at 801-536-0085, or by Internet E-mail at mberger@utah.gov

Authorized by:

Bryce Bird, Director

Effective:

02/01/2012