Arizona: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While Arizona's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Arizona. To learn more, see a full list of taxable and tax-exempt items in Arizona.
General Pollution Control Equipment
TAXABLE
In the state of Arizona, any machinery and equipment used to prevent land, water, or air pollution is considered to be exempt only when it was purchased by businesses in the following industries: manufacturing, processing, fabricating, job printing, refining, mining, metallurgical operations, telecommunications, electricity production or transmission, and research and development.
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