Current through Register Vol. 54, No. 25, June 22, 2024
Section 155.11 - ExemptionPollution control devices exemption. Exemptions for pollutions control devices shall be as follows:
(1)General. An exemption will be given for water and air pollution control or abatement devices which have been employed or utilized for the benefit of the general public during the tax year in question. The pollution control devices exemption is expressed as a deduction from the Capital Stock Tax exempt assets fraction, or as a deduction from the Property Factor in the case of a Foreign Franchise Tax taxpayer or a Capital Stock Tax taxpayer which elects to compute and pay its tax on the basis of the Three Factor Formula as provided in section 602(b) of the TRC (72 P. S. § 7602(b)).(2)Condition precedent. As a condition precedent to the granting by the Department to the taxpayer of the pollution control device exemption, the taxpayer is required to apply to the Department of Environmental Protection and obtain a certificate for the purpose of claiming exemption for each specific pollution control device. This certification is designated "Notice of State Certification" (DEP Form ER-BWQ-21). See section 602.1 of the TRC (72 P. S. § 7602.1). The taxpayer is required to file with the Department the Notice of State Certification covering the specific control device for which exemption is claimed during the tax period in question. This requirement for the filing of a Notice of State Certification may apply not only to a new device but may also apply to modifications or changes of an existing device.(3)Notice of State Certification by Department of Environmental Protection. Notice of State Certification shall conform with the following: (i) The Notice of State Certification issued by the Department of Environmental Protection shall certify: (A) That certain components are components to a water or air pollution device.(B) That a device is installed and completed in place.(C) That is employed or utilized to remove pollutants commencing in, or during, the tax year in question.(D) That, where a plan approval or permit is required by the Department of Environmental Protection, plan approval or permit has been obtained.(ii) The Department of Environmental Protection certification is not required to be filed annually. The exemption shall be subject to audit by the Department, or the taxpayer may be called upon by the Department to update the prior Certification upon which the particular exemption has been based.The provisions of this § 155.11 adopted October 7, 1977, effective 10/8/1977, 7 Pa.B. 2899; corrected at 7 Pa.B. 3092; amended February 16, 1979, effective 2/17/1979, 9 Pa.B. 563. This section cited in 61 Pa. Code § 155.10 (relating to single factor apportionment).