Guidance Document Information
| Title |
Tax Certification for Pollution Control |
| Document ID |
LPR-SW-03-2003 |
| Summary |
The 2003 General Assembly amended legislation (HB 2726) for Tax Certification for Pollution
Control Equipment and Materials. Prior to the amendment, the Code authorized DEQ to certify
tax exemptions for pollution equipment and material that met two criteria: 1.) the equipment and
material had to be required by regulation and permit and 2.) the material and equipment was used
primarily to prevent or abate pollution. The amendment to the Code allowed mulching
equipment and material to be considered for tax exemption. Since the Code amendment does not
require DEQ certification for mulching equipment and because mulching equipment is not
required by regulation to prevent or abate pollution, the Department can not certify mulching
equipment or materials. |
| Effective Date |
6/18/2003 |
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Posted On 6/17/2019
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