Category: Tax

Sales Tax Exemption:
Water Pollution Control Facilities

Jump to: Background Contact Guidance Procedures Statutes General Background and Guidance Certain pollution control facilities are exempt from sales tax (See R865-19S-83. Pollution-Control Facilities Pursuant to Utah Code Ann. Section 59-12-104.) These facilities are defined as any land, structure, building, installation, excavation, machinery, equipment, device, etc., if the primary purpose of the construction or installation …