| (5) |
| (a) | "Freestanding pollution control property" means tangible personal property located in the state, regardless of whether a purchaser purchases the tangible personal property voluntarily or to comply with a requirement of a governmental entity, if:
| (i) | the primary purpose of the tangible personal property is the prevention, control, or reduction of air or water pollution by:
| (A) | the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or |
| (B) | the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices; and |
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| (ii) | the tangible personal property is not used at, in the construction of, or incorporated into a pollution control facility. |
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| (b) | "Freestanding pollution control property" does not include:
| (i) | a consumable:
| (A) | chemical that is not reusable; |
| (B) | cleaning material that is not reusable; or |
| (C) | supply that is not reusable; |
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| (ii) | the following used for human waste:
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| (iii) | property installed, constructed, or used for the moving of sewage to a collection facility of a public or quasi-public sewerage system; |
| (iv) | the following used for the comfort of personnel:
| (C) | an item similar to Subsection (5)(b)(iv)(A) or (B); or |
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| (v) | office equipment or an office supply if the primary purpose of the office equipment or office supply is not the prevention, control, or reduction of air or water pollution by:
| (A) | the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or |
| (B) | the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices. |
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