Download Zipped Enrolled WordPerfect SB0237.ZIP
[Introduced][Status][Bill Documents][Fiscal Note][Bills Directory]

---

S.B. 237 Enrolled

             1     

POLLUTION CONTROL FACILITY AMENDMENTS
             2      2011 GENERAL SESSION
             3      STATE OF UTAH
             4      Chief Sponsor: Lyle W. Hillyard
             5      House Sponsor: David G. Butterfield
             6     
             7      LONG TITLE
             8      General Description:
             9          This bill authorizes a person that operates a pollution control facility pursuant to an
             10      agreement to apply for a sales and use tax exemption.
             11      Highlighted Provisions:
             12          This bill:
             13          .    authorizes a person that operates a pollution control facility pursuant to an
             14      agreement to apply for a sales and use tax exemption; and
             15          .    makes technical changes.
             16      Money Appropriated in this Bill:
             17          None
             18      Other Special Clauses:
             19          None
             20      Utah Code Sections Affected:
             21      AMENDS:
             22          19-2-124, as last amended by Laws of Utah 2008, Chapter 30
             23     
             24      Be it enacted by the Legislature of the state of Utah:
             25          Section 1. Section 19-2-124 is amended to read:
             26           19-2-124. Application for certification of pollution control facility -- Refunds --
             27      Interest.
             28          (1) (a) A person who qualifies under Subsection (2) may apply to the board for
             29      certification of a pollution control facility erected, constructed, or installed, or to be erected,

---

             30      constructed, or installed in the state.
             31          (b) The person may file the application after:
             32          (i) a firm construction contract has been entered; or
             33          (ii) construction has commenced.
             34          (2) (a) (i) A person who applies under Subsection (1) shall be:
             35          (A) the owner of a trade or business that uses property in the state requiring a pollution
             36      control facility to prevent or minimize pollution; [or]
             37          (B) a person [who] that, as a lessee or pursuant to an agreement, conducts the trade or
             38      business that operates or uses the property[.]; or
             39          (C) a person that operates a pollution control facility pursuant to an agreement with an
             40      owner described in Subsection (2)(a)(i)(A) or a person described in Subsection (2)(a)(i)(B).
             41          (ii) For purposes of this Subsection (2), "owner" includes a contract purchaser.
             42          (b) The facility shall be owned, operated, or leased during a part of the tax year in
             43      which the exemption is claimed.
             44          (c) A person who obtains certification for a pollution control facility may claim an
             45      exemption from sales and use taxes as provided in Sections 19-2-123 and 59-12-104 .
             46          (d) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a
             47      purchase of tangible personal property or services used in the construction of or incorporated
             48      into a pollution control facility that:
             49          (i) is not certified under Section 19-2-125 , may obtain a refund of the tax if:
             50          (A) the board subsequently certifies the pollution control facility;
             51          (B) the tangible personal property or services meet the requirements for exemption
             52      provided in Subsections 19-2-123 (2) and 59-12-104 (11), except for the certification
             53      requirement; and
             54          (C) the person files a claim for the refund with the State Tax Commission within the
             55      lesser of:
             56          (I) three years after the day on which the pollution control facility is certified under
             57      Section 19-2-125 ; or

---

             58          (II) six years after the day on which the person pays the tax under Title 59, Chapter 12,
             59      Sales and Use Tax Act; or
             60          (ii) is certified under Section 19-2-125 , may obtain a refund of the tax if:
             61          (A) the tangible personal property or services meet the requirements for exemption
             62      provided in Subsections 19-2-123 (2) and 59-12-104 (11); and
             63          (B) the person files a claim for the refund with the State Tax Commission within three
             64      years after the day on which the person pays the tax under Title 59, Chapter 12, Sales and Use
             65      Tax Act.
             66          (e) (i) If a person files a claim for a refund of taxes under Subsection (2)(d)(i) paid on a
             67      purchase of tangible personal property or services used in the construction of or incorporated
             68      into a pollution control facility that was not certified under Section 19-2-125 at the time of the
             69      purchase:
             70          (A) within 180 days after the day on which the board certifies the pollution control
             71      facility, interest shall accrue to the amount of the refund granted by the State Tax Commission:
             72          (I) at the rate prescribed in Section 59-1-402 ; and
             73          (II) beginning on the day on which the person pays the tax under Title 59, Chapter 12,
             74      Sales and Use Tax Act, for which the person is claiming a refund; or
             75          (B) more than 180 days after the day on which the board certifies the pollution control
             76      facility, interest shall be added to the amount of the refund granted by the State Tax
             77      Commission:
             78          (I) at the rate prescribed in Section 59-1-402 ; and
             79          (II) beginning 30 days after the day on which the person files the claim for a refund
             80      under Subsection (2)(d).
             81          (ii) If a person files a claim for a refund of taxes under Subsection (2)(d)(ii) paid on a
             82      purchase of tangible personal property or services used in the construction of or incorporated
             83      into a pollution control facility that was certified under Section 19-2-125 at the time of the
             84      purchase, interest shall accrue to the amount of the refund granted by the State Tax
             85      Commission:

---

             86          (A) at the rate prescribed in Section 59-1-402 ; and
             87          (B) beginning 30 days after the day on which the person files a claim for a refund under
             88      Subsection (2)(d).
             89          (3) (a) Each application shall:
             90          (i) be in a format prescribed by the board; and
             91          (ii) contain:
             92          (A) a description of the facility and materials incorporated in the facility;
             93          (B) the machinery and equipment;
             94          (C) the existing or proposed operational procedure; and
             95          (D) a statement of the purpose of pollution prevention, control, or reduction served or
             96      to be served by the facility.
             97          (b) The board may require any further information it finds necessary before issuance of
             98      a certificate.

---

[Bill Documents][Bills Directory]