HomeMy WebLinkAboutDAQ-2024-010202Freestanding Pollution Control Property (FPCP) and Pollution Control Facility (PCF)
Division of Air Quality (DAQ)
Application for Sales and Use Tax Exemption Certification
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Read before completing this form.
1. To receive certification, primary purpose (primary function) of the
FPCP or PCF must be to prevent, control, or reduce air pollution.
Typically, (1) air pollution must be in the stream before the FPCP or
PCF, and (2) the air pollution must be prevented, controlled, or
reduced as a result of the FPCP or PCF.
2. A person may file an application after entering a construction
contract for or commencing construction of the FPCP or PCF.
3. Complete the application for Sales and Use Tax Exemption
Certification and send it to the Division of Air Quality.
4. The DAQ will only process the application if the information is
complete. The division may request additional information before
the application can be considered complete. Once the application is
complete, the filing date is fixed, and the 120 days processing
period begins. The certification will consist of a letter signed by
the Director and will list what FPCP, PCF, or components are being
certified. The certification is for the FPCP or PCF.
5. Before a certification is given, DAQ may consult with the Utah
State Tax Commission.
Name of requesting business
Name of owner
Individual Partnership Corporation Lessee
Business Mailing Address Contact person’s name and telephone number
Street Address City County State Zip Code
Location of FCPC or PCF (if different from the mailing address)
Street Address (if different from the street address above) City County State Zip Code
The following information must be provided before a certification will be processed.
1. Either a, b, or c below must be provided per R307-120-3(3):
a. Air Quality Approval Order Number and Date for the FPCP or PFC :__________________________________date:_______________
b. Air Quality SIP Section that applies to this FPCP or PCF:__________________________________________________________
c. Emission reductions (in tons per year) resulting from the FPCP or PCF:
(Emission calculations and methodology must be provided as an attachment)___________________________________________
2. Check one and provide date. Date PCF construction or installation started ____________________________________________
Date of construction contract________________________________________________________
3. Estimated FPCP or PFC construction completion date:___________________________________________________________________
4. Provide a description of the FPCP or PFC (Attach additional pages if needed)
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DAQ USE ONLY
Date Received
Filing Date (Application Complete)
5. Provide the existing or proposed operational procedure for the FPCP or PFC (Attach additional pages if needed)
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6. Provide a statement of the purpose served or to be served by the FPCP or PFC (Attach additional pages if needed)
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7. Describe recoverable by-products resulting from the FPCP or PFC (Attach additional pages if needed)
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8. Check one and provide information. If FPCP or PFC is part of a larger project include only those costs chargeable to the FPCP or PFC.
Total estimated costs for the FPCP or PFC ______________________________________________________________________
Total Actual costs for the FPCP or PFC _________________________________________________________________________
9. Provide a description of the major components of the FPCP or PFC for which a person seeks to claim a sales and use tax exemption under
Section 19-12-201. Include property, parts, products, and services purchased, leased, or otherwise procured with the estimated or actual costs
chargeable to the FPCP or PFC (Attach additional pages as needed)
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10. List the contractors constructing or installing the FPCP or PFC (Attach additional pages as needed)
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Send application:
Division of Air Quality
195 North 1950 West
P.O. Box 144820
Salt Lake City, Utah 84114-4820