19-12-202. Certification required before claiming a sales and use tax exemption.
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/ut/title-19/chapter-12/19-12-202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/1/2024
19-12-202. Certification required before claiming a sales and use tax exemption.
(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:
(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
(b)the director of the Division of Air Quality shall perform the duties described in:
(i)Section 19-12-303 related to certification; and
(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:
(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
(b)the director of the Division of Water Quality shall perform the duties described in:
(i)Section 19-12-303 related to certification; and
(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 :
(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
(b)the director of the Division of Oil, Gas, and Mining shall perform the duties described in:
(i)Section 19-12-303 related to certification; and
(ii)Section 19-12-304 related to revocation of certification.
Amended by Chapter 190 , 2024 General Session