Utah § 19-12-202 Certification required before claiming a sales and use tax exemption.

Utah Statutes

§ 19-12-202 — Certification required before claiming a sales and use tax exemption.

Utah·Title 19 Environmental Quality Code·Ch. 19-12 Pollution Control Act·Part 19-12-2 Sales and Use Tax Provisions

(1)Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303.

(2)Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:

(2)(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Air Quality; and

(2)(b) the director of the Division of Air Quality shall perform the duties described in:

(2)(b)(i) Section 19-12-303 related to certification; and

(2)(b)(ii) Section 19-12-304 related to revocation of certification.

(3)Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution:

(3)(a) a person shall submit an applicatio

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(1) Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303.
(2) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:
(2)(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Air Quality; and
(2)(b) the director of the Division of Air Quality shall perform the duties described in:
(2)(b)(i) Section 19-12-303 related to certification; and
(2)(b)(ii) Section 19-12-304 related to revocation of certification.
(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution:
(3)(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Water Quality; and
(3)(b) the director of the Division of Water Quality shall perform the duties described in:
(3)(b)(i) Section 19-12-303 related to certification; and
(3)(b)(ii) Section 19-12-304 related to revocation of certification.
(4) For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section 40-6-5:
(4)(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Oil, Gas, and Mining; and
(4)(b) the director of the Division of Oil, Gas, and Mining shall perform the duties described in:
(4)(b)(i) Section 19-12-303 related to certification; and
(4)(b)(ii) Section 19-12-304 related to revocation of certification.

Utah § 19-12-202 (Certification required before claiming a sales and use tax exemption.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.