2006 Utah Code - 19-2-123 — Tax relief to encourage investment in facilities -- Sales and use tax exemption.

     19-2-123.   Tax relief to encourage investment in facilities -- Sales and use tax exemption.
     (1) It is in the public interest of the state to encourage, through tax relief, investment in pollution control and pollution elimination facilities while at the same time making and keeping the state an attractive location for continued industrial development, including the expansion of existing plants, thereby increasing employment and payrolls and upgrading the natural resources of the state.
     (2) All materials and equipment purchased, leased, or otherwise procured and services utilized for the construction or installation in a pollution control facility are exempt from sales and use taxes imposed by Title 59, Chapter 12, Sales and Use Tax Act, upon obtaining a certification of pollution control facility from the board.

Renumbered and Amended by Chapter 112, 1991 General Session