Tax Type
Retail Sales and Use Tax
Description
Pollution Control and Cleanup Equipment; Certification
Topic
Taxability of Persons and Transactions
Date Issued
07-15-1992
July 15, 1992
Re: Request for Ruling: Retail Sales and Use Tax
Dear*****************
This will reply to your letter requesting a ruling whether the***********may act as an "interstate agency authorized to act in place of a certifying authority of the Commonwealth" for purposes of qualifying for the retail sales and use tax exemption for pollution control equipment.
Va. Code §58.1-608(A)(3)(i) provides an exemption from the retail sales and use tax for pollution control equipment when certified to the Department of Taxation by the proper state certifying authority as being in conformity with state pollution control programs or requirements. Under current policy, the Department of Taxation is not responsible for determining who is in conformity with state programs or requirements. Va. Code §58.1-3660 designates the State Water Control Board and State Air Pollution Control Board as the state agencies responsible for certifying to the Department what property is exempt and which agencies are authorized to act in their place.
It is my understanding that the State Water Control Board has determined that the Corps of Engineers is not an interstate agency as intended by Va. Code §58.1-3660(B). Thus, purchases certified by the Corps Or Engineers as abating pollution would not qualify for exemption under Va. Code §58.1-608(A)(3)(i).
Sincerely,
W. H. Forst
Tax Commissioner
TPD/5846D
Rulings of the Tax Commissioner