House of Representatives
State of Utah
UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
Figure
Graphic file number 0 named letter~1.jpg with height 78 p and width 81 p Left aligned
P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029
February 12, 2014
Madam Speaker:
The Revenue and Taxation Committee reports a favorable recommendation on H.B. 31,
POLLUTION CONTROL AMENDMENTS, by Representative R. Wilcox, with the following
amendments:
1. Page
5, Lines 125 through 128
:
125
(5) (a) "Freestanding pollution control property" means tangible personal property
126
located in the state, regardless of whether a purchaser purchases the tangible personal
property
127
voluntarily or
{
a governmental entity requires the purchaser to purchase the
tangible personal
128
property
to comply with a requirement of a governmental entity
, if:
2. Page
5, Line 138 through Page 6, Line 154
:
138
(b) "Freestanding pollution control property" does not include:
(i) a consumable:
(A) chemical that is not reusable;
(B) cleaning material that is not reusable; or
(C) supply that is not reusable;
139
{
(i)
}
(ii)
the following used for human waste:
140
(A) a septic tank; or
141
(B) other property;
142
{
(ii)
}
(iii)
property installed, constructed, or used for the moving of sewage
to a collection
143
facility of a public or quasi-public sewerage system;
144
{
(iii)
}
(iv)
the following used for the comfort of personnel:
145
(A) an air conditioner;
146
(B) a fan; or
147
(C) an item similar to Subsection (5)(b)
{
(iii)
}
(iv)
(A) or (B); or
148
{
(iv)
}
(v)
office equipment or an office supply if the primary purpose of
the office equipment
149
or office supply is not the prevention, control, or reduction of air or water pollution by:
150
(A) the disposal or elimination of, or redesign to eliminate, waste, and the use of
151
treatment works for industrial waste; or
152
(B) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air
153
contaminants, air pollution, or air contamination sources, and the use of one or more air
154
cleaning devices.
3. Page
6, Lines 155 through 158
:
155
(6) (a) "Pollution control facility" means real property in the state, regardless of
156
whether a purchaser purchases the real property voluntarily or
{
a governmental entity
requires
157
the purchaser to purchase the real property
to comply with a requirement of a
governmental entity
, if the primary purpose of the real property is the
158
prevention, control, or reduction of air pollution or water pollution by:
4. Page
6, Line 169 through Page 7, Line 185
:
169
(c) "Pollution control facility" does not include:
(i) a consumable:
(A) chemical that is not reusable;
(B) cleaning material that is not reusable; or
(C) supply that is not reusable;
170
{
(i)
}
(ii)
the following used for human waste:
171
(A) a septic tank; or
172
(B) another facility;
173
{
(ii)
}
(iii)
property installed, constructed, or used for the moving of sewage
to a collection
174
facility of a public or quasi-public sewerage system;
175
{
(iii)
}
(iv)
the following used for the comfort of personnel:
176
(A) an air conditioner;
177
(B) a fan; or
178
(C) an item similar to Subsection (6)(c)
{
(iii)
}
(iv)
(A) or (B); or
179
{
(iv)
}
(v)
office equipment or an office supply if the primary purpose of
the office equipment
180
or office supply is not the prevention, control, or reduction of air or water pollution by:
181
(A) the disposal or elimination of, or redesign to eliminate, waste, and the use of
182
treatment works for industrial waste; or
183
(B) the disposal, elimination, or reduction of, or redesign to eliminate, or reduce, air
184
contaminants, air pollution, or air contamination sources, and the use of one or more air
185
cleaning devices.
5. Page
7, Lines 193 through 197
:
193
(1) Except as provided in Subsection (2), a purchase or lease of the following is
194
exempt from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act:
195
(a) freestanding pollution control property;
196
(b) tangible personal property
{
, including tangible personal property that has
an
197
economic life of less than three years,
6. Page
7, Lines 209 through 213
:
209
(iii) property described in Subsection (1)(b), a part described in Subsection (1)(c), or
a
210
product described in Subsection (1)(d).
(2) A purchase or lease of the following is not exempt under this section:
(a) a consumable chemical that is not reusable;
(b) a consumable cleaning material that is not reusable; or
(c) a consumable supply that is not reusable.
211
{
(2)
}
(3)
A purchase or lease of office equipment or an office supply is not
exempt under this
212
section if the primary purpose of the office equipment or office supply is not the
prevention,
213
control, or reduction of air or water pollution by:
Respectfully,
Ryan D. Wilcox
Committee Chair
Voting: 14-0-2
3 HB0031.HC1.wpd 2/12/14 4:11 pm lelder/LGE RLR/LGE
Bill NumberAction Class
Action Code
*HB0031**H*
*HCRAMD*
HB0031H