Pollution control equipment and facilities

# A.

Generally. The tax does not apply to pollution control equipment and facilities that have been certified to the Department of Taxation as having been constructed, reconstructed, erected or acquired in conformity with the state program or requirements for the abatement or control of water or air pollution.

# B.

Pollution control equipment and facilities defined. "Pollution control equipment and facilities" means any real or tangible personal property, equipment, facilities or devices used primarily for the purpose of abating or preventing air or water pollution in Virginia. Any property which is certified as used for these purposes is not subject to the tax (see subsection C below).

# C.

Certification required. The exemption set forth above is not applicable until the property for which such exemption is sought has been certified by the State Water Control Board or State Air Pollution Control Board as used primarily for abating or preventing pollution. Once such certification is obtained, exemption certificates will be mailed automatically to the person obtaining the certification. Contractors or others may obtain additional exemption certificates by written request to the Department.

Last amended: Historical Notes Derived from VR630-10-84.2; added January 1979; amended, eff. January 1, 1985.

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