US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622X.  POLLUTION CONTROL EQUIPMENT. There is hereby exempted from the
taxes imposed by this chapter the sale, use or purchase of tangible personal
property, which property is pollution control equipment required to meet air
and water quality standards of a state or federal agency having authority to
regulate and set air and water quality emission standards.
    This exemption applies to the purchase of dry cleaning equipment that is
designed to protect employees from exposure to perchloroethylene as well as
retaining the fluid in the machine in order to protect sewer systems and air
quality standards. Dry cleaning machines meeting these standards are referred
to as "dry to dry transfer systems."
    This exemption applies to the purchase of a liner or reagent required to
meet water quality standards, rules or regulations of a state or federal
agency having authority to regulate and set water quality standards regardless
of whether the liner or reagent later becomes or is intended to become a
component of any real property or improvement or fixture thereto.
    This exemption does not include motor vehicles or aircraft, without regard
to the use to which such motor vehicles or aircraft are put.