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

   1. (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

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

      1. (i) Section 19-12-303 related to certification; and
      2. (ii) Section 19-12-304 related to revocation of certification.

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

   1. (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

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

      1. (i) Section 19-12-303 related to certification; and
      2. (ii) Section 19-12-304 related to revocation of certification.

4. (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:

   1. (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

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

      1. (i) Section 19-12-303 related to certification; and
      2. (ii) Section 19-12-304 related to revocation of certification.

Amended by Chapter 190, 2024 General Session