Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R307. Environmental Quality, Air Quality.
Rule R307-120. General Requirements: Tax Exemption for Air Pollution Control Equipment.
As in effect on October 1, 2019
Table of Contents
- R307-120-1. Applicability.
- R307-120-2. Definitions.
- R307-120-3. Application for Certification.
- R307-120-4. Issuance of Certification.
- R307-120-5. Exemptions from Certification.
- R307-120-6. Appeal and Revocation.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
This rule shall apply to purchases described in Section 19-12-201.
The following definitions apply to R307-120:
"Freestanding pollution control property" means freestanding pollution control property as defined in Section 19-12-102.
"Pollution control facility" means pollution control facility as defined in Section 19-12-102.
(1) An application for certification shall be made on the form provided by the director.
(2) The application shall include all information requested thereon and such additional information as is requested by the director. At a minimum, the application shall contain:
(a) a description of the pollution control facility or the freestanding pollution control property;
(b) a description of the property, part, product, or service 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;
(c) the existing or proposed operation procedure for the pollution control facility or freestanding pollution control property; and
(d) a statement of the purpose served or to be served by the pollution control facility or freestanding pollution control property.
(3) Applications for certification shall include:
(a) a reference to the approval order issued under R307-401-8 that requires the pollution control facility or the freestanding pollution control property; or
(b) a reference to the section of the State Implementation Plan that requires the pollution control facility or the freestanding pollution control property; or
(c) an estimate of emission reductions (in tons per year) resulting from the use of the pollution control facility or the freestanding pollution control property.
(4) The director may require an application to contain additional information that the director finds necessary to determine whether to grant certification under Section 19-12-303.
(1) The filing date of the application shall be the date the director receives a complete application with all of the information as described in R307-120-3. Within 120 days of the filing date of the application, the director will:
(a) issue a written certification of the pollution control facility or the freestanding pollution control property; or
(b) provide a written statement of the reason for the denial of certification.
(2) The director shall issue a certification of a pollution control facility or a freestanding pollution control property to the applicant if the director determines that:
(a) the application meets the requirements of Section 19-12-301(3) or 19-12-302(2);
(b) the facility or property that is the subject of the application is a pollution control facility or a freestanding pollution control property.
(c) the person who files the application is a person described in Section 19-12-301(1) or 19-12-302(1); and
(d) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.
(3) The director may issue one certification for one or more pollution control facilities or freestanding pollution control properties that constitute an operational unit.
(4) If the director does not issue or deny a certification 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.
The director shall not issue a certification for the following:
(1) a replacement of freestanding pollution control property; or
(2) property, a part, a product, or a service described in Sections 19-12-201(1)(b) through (e) used or performed in a repair or replacement related to:
(a) a pollution control facility; or
(b) a freestanding pollution control property.
(3) a pollution control facility or a freestanding pollution control property that has already received a certification under R307-120-5.
(1) A decision of the director may be reviewed by filing a Request for Agency Action as provided in R305-7.
(2) The director may revoke a certification issued under Section 19-12-303 if the director makes a determination as contained in Section 19-12-304.
air pollution, tax exemptions, equipment
March 5, 2015
January 27, 2017
19-12-101; 19-12-102; 19-12-201; 19-12-202; 19-12-203; 19-12-301; 19-12-302; 19-12-303; 19-12-304; 19-12-305
For questions regarding the content or application of rules under Title R307, please contact the promulgating agency (Environmental Quality, Air Quality). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.