Bill Summary – FastDemocracy

LEGISLATIVE GENERAL COUNSEL                                           H.B. 552
       6 Approved for Filing: S. Elder 6
         6 02-14-24 10:41 AM 6
                         POLLUTION CONTROL AMENDMENTS
                                      2024 GENERAL SESSION
                                           STATE OF UTAH
                             Chief Sponsor: Robert M. Spendlove
                                   Senate Sponsor: ____________
 6
 LONG TITLE
 General Description:
        This bill makes changes to the Pollution Control Act.
 Highlighted Provisions:
        This bill:
        < defines terms;
        < addresses provisions related to pollution control; and
        < makes technical and conforming changes.
 Money Appropriated in this Bill:
        None
 Other Special Clauses:
        None
 Utah Code Sections Affected:
 AMENDS:
        19-12-102, as last amended by Laws of Utah 2018, Chapter 120
        19-12-201, as last amended by Laws of Utah 2015, Chapter 154
23
 Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 19-12-102 is amended to read:
                                                                                      H.B. 552
        19-12-102. Definitions.
        As used in this chapter:
     *HB0552*
       H.B. 552                                                                    02-14-24 10:41 AM
         (1) "Air pollutant" means the same as that term is defined in Section 19-2-102.
         (2) "Air pollutant source" means the same as that term is defined in Section 19-2-102.
         (3) "Air pollution" means the same as that term is defined in Section 19-2-102.
         (4) "Director" means:
         (a) for purposes of an application or certification under this chapter related to air
 pollution, the director of the Division of Air Quality; or
         (b) for purposes of an application or certification under this chapter related to water
 pollution, the director of the Division of Water Quality.
         (5) (a) "Freestanding pollution control property" means tangible personal property
 located in the state, regardless of whether a purchaser purchases the tangible personal property
 voluntarily or to comply with a requirement of a governmental entity, if:
         (i) the primary purpose of the tangible personal property is the prevention, control, or
 reduction of air or water pollution by:
         (A) the disposal or elimination of, or redesign to eliminate[,] waste[, and];
         (B) the use of treatment works for industrial waste; [or]
         [(B)] (C) the disposal, elimination, or reduction of, or redesign to eliminate or reduce,
 air [pollutants] contaminants, air pollution, or air contamination sources[, and]; or
         (D) the use of one or more air cleaning devices; and
         (ii) the tangible personal property is not used at, in the construction of, or incorporated
 into a pollution control facility.
         (b) "Freestanding pollution control property" includes an installation or addition to, or
 reconstruction, replacement or improvement of, tangible personal property used, erected,
 constructed, acquired, or installed if the primary purpose of the use, erection, construction,
 acquisition, or installation is the prevention, control, or reduction of air or water pollution by:
         (i) the disposal, elimination of, or redesign to eliminate waste;
         (ii) the use of treatment works for industrial waste;
         (iii) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air
 contaminants, air pollution, or air contamination sources; or
         (iv) the use of one or more air cleaning devices.
         [(b)] (c) "Freestanding pollution control property" does not include:
         (i) a consumable:
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       02-14-24 10:41 AM                                                                        H.B. 552
        (A) chemical that is not reusable;
        (B) cleaning material that is not reusable; or
        (C) supply that is not reusable;
        (ii) the following used for human waste:
        (A) a septic tank; or
        (B) other property;
        (iii) property installed, constructed, or used for the moving of sewage to a collection
 facility of a public or quasi-public sewerage system;
        (iv) the following used for the comfort of personnel:
        (A) an air conditioner;
        (B) a fan; or
        (C) an item similar to Subsection [(5)(b)(iv)(A) or (B)] (5)(c)(iv)(A) or (B); or
        (v) office equipment or an office supply if the primary purpose of the office equipment
 or office supply is not the prevention, control, or reduction of air or water pollution by:
        (A) the disposal [or], elimination of, or redesign to eliminate[,] waste[, and];
        (B) the use of treatment works for industrial waste; [or]
        [(B)] (C) the disposal, elimination, or reduction of, or redesign to eliminate or reduce,
 air [pollutants] contaminants, air pollution, or air contamination sources[, and]; or
        (D) the use of one or more air cleaning devices.
        (6) (a) "Pollution control facility" means real property in the state, regardless of
 whether a purchaser purchases the real property voluntarily or to comply with a requirement of
 a governmental entity, if the primary purpose of the real property is the prevention, control, or
 reduction of air pollution or water pollution by:
        (i) the disposal or elimination of, or redesign to eliminate, waste [and];
        (ii) the use of treatment works for industrial waste; [or]
        [(ii)] (iii) [(A)] the disposal, elimination, or reduction of, or redesign to eliminate or
 reduce, air [pollutants] contaminants, air pollution, or air contamination sources; [and] or
        [(B)] (iv) the use of one or more air cleaning devices.
        [(b) "Pollution control facility" includes:]
        [(i) an addition to real property described in Subsection (6)(a);]
        [(ii) the reconstruction of real property described in Subsection (6)(a); or]
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        H.B. 552                                                                   02-14-24 10:41 AM
        [(iii) an improvement to real property described in Subsection (6)(a).]
        (b) "Pollution control facility" includes an installation or addition to, or reconstruction,
 replacement or improvement of, real property used, erected, constructed, acquired, or installed
 if the primary purpose of the use, erection, construction, acquisition, or installation is the
 prevention, control, or reduction of air or water pollution by:
        (i) the disposal, elimination of, or redesign to eliminate waste;
        (ii) the use of treatment works for industrial waste;
        (iii) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air
 contaminants, air pollution, or air contamination sources; or
        (iv) the use of one or more air cleaning devices.
        (c) "Pollution control facility" does not include:
        (i) a consumable:
        (A) chemical that is not reusable;
        (B) cleaning material that is not reusable; or
        (C) supply that is not reusable;
        (ii) the following used for human waste:
        (A) a septic tank; or
        (B) another facility;
        (iii) property installed, constructed, or used for the moving of sewage to a collection
 facility of a public or quasi-public sewerage system;
        (iv) the following used for the comfort of personnel:
        (A) an air conditioner;
        (B) a fan; or
        (C) an item similar to Subsection (6)(c)(iv)(A) or (B); or
        (v) office equipment or an office supply if the primary purpose of the office equipment
 or office supply is not the prevention, control, or reduction of air or water pollution by:
        (A) the disposal [or], elimination of, or redesign to eliminate waste[, and];
        (B) the use of treatment works for industrial waste; [or]
        [(B)] (C) the disposal, elimination, or reduction of, or redesign to eliminate or reduce,
 air [pollutants] contaminants, air pollution, or air contamination sources[, and]; or
        (D) the use of one or more air cleaning devices.
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        02-14-24 10:41 AM                                                                        H.B. 552
        (7) "Treatment works" means the same as that term is defined in Section 19-5-102.
        (8) "Waste" means the same as that term is defined in Section 19-5-102.
        (9) "Water pollution" has the same meaning as "pollution" under Section 19-5-102.
        Section 2. Section 19-12-201 is amended to read:
        19-12-201. Sales and use tax exemption for certain purchases or leases related to
 pollution control.
        (1) Except as provided in Subsection (2), a purchase or lease of the following is
 exempt from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act:
        (a) freestanding pollution control property;
        (b) tangible personal property if the tangible personal property is:
        (i) incorporated into freestanding pollution control property; or
        (ii) used at, used in the construction of, or incorporated into a pollution control facility;
        (c) a part, if the part is used in the repair or replacement of property described in
 Subsection (1)(a) or (b);
        (d) a product transferred electronically, if the property transferred electronically is:
        (i) incorporated into freestanding pollution control property; or
        (ii) used at, used in the construction of, or incorporated into a pollution control facility;
 or
        (e) a service, if the service is performed on:
        (i) freestanding pollution control property;
        (ii) a pollution control facility; or
        (iii) property described in Subsection (1)(b), a part described in Subsection (1)(c), or a
 product described in Subsection (1)(d).
        (2) A purchase or lease of the following is not exempt under this section:
        (a) a consumable chemical that is not reusable;
        (b) a consumable cleaning material that is not reusable; or
        (c) a consumable supply that is not reusable.
        (3) A purchase or lease of office equipment or an office supply is not exempt under this
 section if the primary purpose of the office equipment or office supply is not the prevention,
 control, or reduction of air or water pollution by:
        (a) the disposal [or], elimination of, or redesign to eliminate[,] waste[, and];
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        H.B. 552                                                                   02-14-24 10:41 AM
        (b) the use of treatment works for industrial waste; [or]
        [(b)] (c) the disposal, elimination, or reduction of, or redesign to eliminate or reduce,
 air [pollutants] contaminants, air pollution, or air pollution sources[, and]; or
        (d) the use of one or more air cleaning devices.
        Section 3. Effective date.
        This bill takes effect on May 1, 2024.
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Statutes affected: 
Introduced: 19-12-102, 19-12-201