Category: Tax

  • Sales Tax Exemption:
    Water Pollution Control Facilities

    General Background and Guidance Certain pollution control facilities/Freestanding Pollution Control Properties are exempt from sales tax (See R317-12. Pollution-Control Facilities Pursuant to Utah Code Ann. Section 19-12.) These facilities/properties are defined in State Statute under title 19-12-102. A fee will be charged per the current fee schedule for the time required to review the application.…

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