Environmental quality control equipment

Sec. 70. (a) The state gross retail tax does not apply to sales of tangible personal property which constitutes, is incorporated into, or is

consumed in the operation of, a device, facility, or structure predominately used and acquired for the purpose of complying with any state, local or

federal environmental qaulity [sic.] statutes, regulations or standards; and the person acquiring the property is engaged in the business of

manufacturing, processing, refining, mining, or agriculture.

(b) Definitions. (1) Consumed as used in this regulation [45 IAC 2.2] means the dissipation or expenditure by

combustion, use or application, and does not mean or include the obsolescence, discarding, disuse, depreciation, damage, wear or breakage of tools,

machinery, devices or furnishings.

(2) Incorporated as used in this regulation [45 IAC 2.2] means the material must be physically combined into and

become a component of the environmental quality device, facility, or structure. The material must constitue a material or integral part of the finished

product.

(c) Portion exemption: The total sales price; multiplied by the percentage prescribed in the following table equals the portion of the sales

price exempt from the state gross retail tax:

DATE OF SALEPERCENTAGE

(1) After June 30, 1980 and before July 1, 198133 %

(2) After June 30, 1981 and before July 1, 198266 2/3%

(3) After June 30, 1982100%