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Utah: Sales Tax Exemption Promotes Pollution Control


 1 reason air quality in Utah is poor.

For those of us who don’t live there, winter in Utah conjures images of snow-capped peaks and pristine blue skies. Yet for many residents, winter in Utah means “dark and murky days of inversion.”

Utah is home to some of the most polluted cities in the country. During the winter of 2013, microscopic soot particles in Salt Lake County exceeded federal clean-air standards a whopping 22 days. Children in Salt Lake, Provo and Alpine stayed home from school--numerous times--because of poor air quality. In January 2014, approximately 5,000 people gathered in the Utah State Capitol to protest air pollution; it is considered the largest air-pollution-specific protest ever to have occurred on U.S. soil.

To help combat the problem, Governor Gary Herbert has signed Utah House Bill 31 into law. The bill creates the Pollution Control Act, which features a sales and use tax exemption for “certain purchases or leases related to pollution control.” Exempt items include, but are not limited to:

  • Freestanding pollution control property;
  • Tangible personal property incorporated into freestanding pollution control property; and
  • Services performed on freestanding control property.

Certification of exemption is required in order for the sales and use tax exemption to be claimed. Applications for certification should be submitted to the Division of Water Quality. With proper certification, refund claims may be filed within 180 days of the date of certification.

New sales and use tax exemptions crop up frequently. Learn how an automated sales tax solution can make managing exemptions more manageable.

photo credit: 350.org via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.