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7 LONG TITLE
8 General Description:
9 This bill makes changes to the Pollution Control Act.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ addresses provisions related to pollution control; and
14 ▸ makes technical and conforming changes.
15 Money Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 None
19 Utah Code Sections Affected:
20 AMENDS:
21 19-12-102, as last amended by Laws of Utah 2018, Chapter 120
22 19-12-201, as last amended by Laws of Utah 2015, Chapter 154
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24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 19-12-102 is amended to read:
26 19-12-102. Definitions.
27 As used in this chapter:
28 (1) "Air pollutant" means the same as that term is defined in Section 19-2-102.
29 (2) "Air pollutant source" means the same as that term is defined in Section 19-2-102.
30 (3) "Air pollution" means the same as that term is defined in Section 19-2-102.
31 (4) "Director" means:
32 (a) for purposes of an application or certification under this chapter related to air
33 pollution, the director of the Division of Air Quality; or
34 (b) for purposes of an application or certification under this chapter related to water
35 pollution, the director of the Division of Water Quality.
36 (5) (a) "Freestanding pollution control property" means tangible personal property
37 located in the state, regardless of whether a purchaser purchases the tangible personal property
38 voluntarily or to comply with a requirement of a governmental entity, if:
39 (i) the primary purpose of the tangible personal property is the prevention, control, or
40 reduction of air or water pollution by:
41 (A) the disposal or elimination of, or redesign to eliminate[
42 (B) the use of treatment works for industrial waste; [
43 [
44 air [
45 (D) the use of one or more air cleaning devices; and
46 (ii) the tangible personal property is not used at, in the construction of, or incorporated
47 into a pollution control facility.
48 (b) "Freestanding pollution control property" includes an installation or addition to, or
49 reconstruction, replacement or improvement of, tangible personal property used, erected,
50 constructed, acquired, or installed if the primary purpose of the use, erection, construction,
51 acquisition, or installation is the prevention, control, or reduction of air or water pollution by:
52 (i) the disposal, elimination of, or redesign to eliminate waste;
53 (ii) the use of treatment works for industrial waste;
54 (iii) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air
55 contaminants, air pollution, or air contamination sources; or
56 (iv) the use of one or more air cleaning devices.
57 [
58 (i) a consumable:
59 (A) chemical that is not reusable;
60 (B) cleaning material that is not reusable; or
61 (C) supply that is not reusable;
62 (ii) the following used for human waste:
63 (A) a septic tank; or
64 (B) other property;
65 (iii) property installed, constructed, or used for the moving of sewage to a collection
66 facility of a public or quasi-public sewerage system;
67 (iv) the following used for the comfort of personnel:
68 (A) an air conditioner;
69 (B) a fan; or
70 (C) an item similar to Subsection [
71 (v) office equipment or an office supply if the primary purpose of the office equipment
72 or office supply is not the prevention, control, or reduction of air or water pollution by:
73 (A) the disposal [
74 (B) the use of treatment works for industrial waste; [
75 [
76 air [
77 (D) the use of one or more air cleaning devices.
78 (6) (a) "Pollution control facility" means real property in the state, regardless of
79 whether a purchaser purchases the real property voluntarily or to comply with a requirement of
80 a governmental entity, if the primary purpose of the real property is the prevention, control, or
81 reduction of air pollution or water pollution by:
82 (i) the disposal or elimination of, or redesign to eliminate, waste [
83 (ii) the use of treatment works for industrial waste; [
84 [
85 reduce, air [
86 [
87 [
88 [
89 [
90 [
91 (b) "Pollution control facility" includes an installation or addition to, or reconstruction,
92 replacement or improvement of, real property used, erected, constructed, acquired, or installed
93 if the primary purpose of the use, erection, construction, acquisition, or installation is the
94 prevention, control, or reduction of air or water pollution by:
95 (i) the disposal, elimination of, or redesign to eliminate waste;
96 (ii) the use of treatment works for industrial waste;
97 (iii) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air
98 contaminants, air pollution, or air contamination sources; or
99 (iv) the use of one or more air cleaning devices.
100 (c) "Pollution control facility" does not include:
101 (i) a consumable:
102 (A) chemical that is not reusable;
103 (B) cleaning material that is not reusable; or
104 (C) supply that is not reusable;
105 (ii) the following used for human waste:
106 (A) a septic tank; or
107 (B) another facility;
108 (iii) property installed, constructed, or used for the moving of sewage to a collection
109 facility of a public or quasi-public sewerage system;
110 (iv) the following used for the comfort of personnel:
111 (A) an air conditioner;
112 (B) a fan; or
113 (C) an item similar to Subsection (6)(c)(iv)(A) or (B); or
114 (v) office equipment or an office supply if the primary purpose of the office equipment
115 or office supply is not the prevention, control, or reduction of air or water pollution by:
116 (A) the disposal [
117 (B) the use of treatment works for industrial waste; [
118 [
119 air [
120 (D) the use of one or more air cleaning devices.
121 (7) "Treatment works" means the same as that term is defined in Section 19-5-102.
122 (8) "Waste" means the same as that term is defined in Section 19-5-102.
123 (9) "Water pollution" has the same meaning as "pollution" under Section 19-5-102.
124 Section 2. Section 19-12-201 is amended to read:
125 19-12-201. Sales and use tax exemption for certain purchases or leases related to
126 pollution control.
127 (1) Except as provided in Subsection (2), a purchase or lease of the following is
128 exempt from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act:
129 (a) freestanding pollution control property;
130 (b) tangible personal property if the tangible personal property is:
131 (i) incorporated into freestanding pollution control property; or
132 (ii) used at, used in the construction of, or incorporated into a pollution control facility;
133 (c) a part, if the part is used in the repair or replacement of property described in
134 Subsection (1)(a) or (b);
135 (d) a product transferred electronically, if the property transferred electronically is:
136 (i) incorporated into freestanding pollution control property; or
137 (ii) used at, used in the construction of, or incorporated into a pollution control facility;
138 or
139 (e) a service, if the service is performed on:
140 (i) freestanding pollution control property;
141 (ii) a pollution control facility; or
142 (iii) property described in Subsection (1)(b), a part described in Subsection (1)(c), or a
143 product described in Subsection (1)(d).
144 (2) A purchase or lease of the following is not exempt under this section:
145 (a) a consumable chemical that is not reusable;
146 (b) a consumable cleaning material that is not reusable; or
147 (c) a consumable supply that is not reusable.
148 (3) A purchase or lease of office equipment or an office supply is not exempt under this
149 section if the primary purpose of the office equipment or office supply is not the prevention,
150 control, or reduction of air or water pollution by:
151 (a) the disposal [
152 (b) the use of treatment works for industrial waste; [
153 [
154 air [
155 (d) the use of one or more air cleaning devices.
156 Section 3. Effective date.
157 This bill takes effect on May 1, 2024.