Utah Code § 19-12-202: Certification required before claiming a sales and use tax exemption.

(1) Before a person may claim a sales and use tax exemption under Section 19-12-201, the person shall obtain certification issued in accordance with Section 19-12-303.

(2) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:

(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Air Quality; and

(b) the director of the Division of Air Quality shall perform the duties described in:

(i) Section 19-12-303 related to certification; and

(ii) Section 19-12-304 related to revocation of certification.

(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution:

(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Water Quality; and

(b) the director of the Division of Water Quality shall perform the duties described in:

(i) Section 19-12-303 related to certification; and

(ii) Section 19-12-304 related to revocation of certification.

(4) For purposes of Subsection (1), if a certification relates to property within the jurisdiction of the Board of Oil, Gas, and Mining under Section 40-6-5:

(a) a person shall submit an application under Section 19-12-301 or 19-12-302 to the director of the Division of Oil, Gas, and Mining; and

(b) the director of the Division of Oil, Gas, and Mining shall perform the duties described in:

(i) Section 19-12-303 related to certification; and

(ii) Section 19-12-304 related to revocation of certification.