9VAC15-30-100: Equipment documentation

In order to be considered for a certificate, the purchaser of the recycling machinery and equipment must apply to the department, providing at a minimum:

1. The purchaser's name and address;

2. The name and location of the facility in which the machinery and equipment will be used;

3. A complete description of the machinery and equipment and a complete description of its intended use in the facility;

4. A statement by the purchaser of the machinery and equipment that would qualify the purchase for tax consideration; and

5. Documentation of ownership (copies of receipts, vouchers, or paid invoices) appropriate for filing with the local taxing authority.