Section 19-12-202 - Certification required before claiming a sales and use tax exemption(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) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to air pollution: (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(b) the director of the Division of Air Quality shall perform the duties described in: (i) Section 19-12-303 related to certification; and(ii) Section 19-12-304 related to revocation of certification.(3) Except as provided in Subsection (4), for purposes of Subsection (1), if a certification relates to water pollution: (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(b) the director of the Division of Water Quality shall perform the duties described in:(i) Section 19-12-303 related to certification; and(ii) Section 19-12-304 related to revocation of certification.(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: (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(b) the director of the Division of Oil, Gas, and Mining shall perform the duties described in: (i) Section 19-12-303 related to certification; and(ii) Section 19-12-304 related to revocation of certification.Amended by Chapter 190, 2024 General Session ,§ 3, eff. 5/1/2024.Added by Chapter 24, 2014 General Session ,§ 5, eff. 5/13/2014.