Department of Environmental Quality

 

GDForum ID: 199

Description of Proposed Guidance Document Changes

This addendum serves to clarify and revise certain provisions relating to the processing of tax exemption certification requests for pollution control equipment and facilities under existing Water Permitting Guidance Memo No. 92-006. The changes are as follows: while equipment and materials used primarily for the control or abatement of pollution are considered eligible for tax exemption, other materials needed, such as sidewalks and pavement, are not. Chemicals used for the control or abatement of pollution are not eligible for tax exemptions. Equipment and materials, facilities or devices used primarily for the control or abatement of pollution will not be eligible for tax exemption until they have been constructed, reconstructed, erected or acquired. The percentage of use of equipment shall no longer be used to determine eligibility for tax exemption. Sewerage systems or sewage collection systems are considered eligible for tax exemptions. This addendum in no way repeals Guidance Memo No. 92-006.

 

Guidance Document(s) for this Comment Forum

Document ID	Document Title	Document in Effect	Proposed Document
96-2002	Certification for Tax Exemptions; Addendum No. 7 (Water Permitting Guidance)	n/a	Proposed Document

 

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