{"data":{"id":"us-ut/utah-code-19-12-202","jurisdiction":"us-ut","citation":"Utah Code § 19-12-202","heading":"Certification required before claiming a sales and use tax exemption.","body":"(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.\n(2) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution:\n(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\n(b) the director of the Division of Air Quality shall perform the duties described in:\n(i) Section 19-12-303 related to certification; and\n(ii) Section 19-12-304 related to revocation of certification.\n(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution:\n(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\n(b) the director of the Division of Water Quality shall perform the duties described in:\n(i) Section 19-12-303 related to certification; and\n(ii) Section 19-12-304 related to revocation of certification.\n(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:\n(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\n(b) the director of the Division of Oil, Gas, and Mining shall perform the duties described in:\n(i) Section 19-12-303 related to certification; and\n(ii) Section 19-12-304 related to revocation of certification.","path":["Title 19 Environmental Quality Code","Chapter 19-12 Pollution Control Act","Part 19-12-2 Sales and Use Tax Provisions"],"source_url":"https://le.utah.gov/xcode/Title19/Chapter12/19-12-S202.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8f28795562a8f7d5e0cbce0511ef75d03afc9a1fa79a385b529c808924b1c7b6","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-19-12-201","next":"us-ut/utah-code-19-12-203"},"notice":"GroundRules: Original legal text. Not legal advice."}