Utah § 19-12-201 - Sales and use tax exemption for certain purchases or leases related to pollution control.
Full text of Utah Utah Code § 19-12-201 — Sales and use tax exemption for certain purchases or leases related to pollution control., with citation guidance and answers to common questions.
§ 19-12-201. Sales and use tax exemption for certain purchases or leases related to pollution control.
Effective 5/12/2015 19-12-201.
Sales and use tax exemption for certain purchases or leases related to pollution control.
tangible personal property if the tangible personal property is:
(i)
incorporated into freestanding pollution control property; or
(ii)
used at, used in the construction of, or incorporated into a pollution control facility;
(c)
a part, if the part is used in the repair or replacement of property described in Subsection (1)(a) or (b);
(d)
a product transferred electronically, if the property transferred electronically is:
(i)
incorporated into freestanding pollution control property; or
(ii)
used at, used in the construction of, or incorporated into a pollution control facility; or
(e)
a service, if the service is performed on:
(i)
freestanding pollution control property;
(ii)
a pollution control facility; or
(iii)
property described in Subsection (1)(b), a part described in Subsection (1)(c), or a product described in Subsection (1)(d).
(2)
A purchase or lease of the following is not exempt under this section:
(a)
a consumable chemical that is not reusable;
(b)
a consumable cleaning material that is not reusable; or
(c)
a consumable supply that is not reusable.
(3)
A purchase or lease of office equipment or an office supply is not exempt under this section 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 pollution sources, and the use of one or more air cleaning devices.
Section 19-12-201 ("Sales and use tax exemption for certain purchases or leases related to pollution control.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 19-12-201?
A common citation format is "Utah Code § 19-12-201" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 19-12-201 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
