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Utah Code Title 19. Environmental Quality Code § 19-12-202. Certification required before claiming a sales and use tax exemption

Current as of January 01, 2025 | Updated by Findlaw Staff

(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) Except as provided in Subsection (4), 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) Except as provided in Subsection (4), 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.

(4) For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section 40-6-5:

(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Oil, Gas, and Mining; and

(b) the director of the Division of Oil, Gas, and Mining 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.

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Cite this article: FindLaw.com - Utah Code Title 19. Environmental Quality Code § 19-12-202. Certification required before claiming a sales and use tax exemption - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-19-environmental-quality-code/ut-code-sect-19-12-202/

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