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 § 19-12-202

Title 19Environmental Quality Code

Ch. 19-12Pollution Control Act

Part 19-12-2Sales and Use Tax Provisions

This text of Utah § 19-12-202 (Certification required before claiming a sales and use tax exemption.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 19-12-202 (2026).

Text

(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.