19-2-123. Tax relief to encourage investment in facilities -- Sales and use tax
exemption.
(1) It is in the public interest of the state to encourage, through tax relief, investment in
pollution control and pollution elimination facilities while at the same time making and keeping
the state an attractive location for continued industrial development, including the expansion of
existing plants, thereby increasing employment and payrolls and upgrading the natural resources
of the state.
(2) All materials and equipment purchased, leased, or otherwise procured and services
utilized for the construction or installation in a pollution control facility are exempt from sales and
use taxes imposed by Title 59, Chapter 12, Sales and Use Tax Act, upon obtaining a certification
of pollution control facility from the board.
Renumbered and Amended by Chapter 112, 1991 General Session
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Last revised: Thursday, May 28, 2009