Utah Administrative Code (Current through November 1, 2019) |
R307. Environmental Quality, Air Quality |
R307-120. General Requirements: Tax Exemption for Air Pollution Control Equipment |
R307-120-5. Exemptions from Certification
Latest version.
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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.