Environmental quality compliance; manufacturing, mining, or
agriculture
Sec. 30. Sales of tangible personal property are exempt from the
state gross retail tax if:
(1) the property constitutes, is incorporated into, or is consumed
in the operation of, a device, facility, or structure predominantly
used and acquired for the purpose of complying with any state,
local, or federal environmental quality statutes, regulations, or
standards; and
(2) the person acquiring the property is engaged in the business
of manufacturing, processing, refining, mining, or agriculture.
The portion of the sales price of tangible personal property which is
exempt from state gross retail and use taxes under this section equals
the product of: (A) the total sales price; multiplied by (B) one
hundred percent (100%).
As added by Acts 1980, P.L.53, SEC.2. Amended by P.L.28-1997,
SEC.9.
Last modified: May 28, 2006