Utah Sales Tax on Pollution Control Equipment Utah: Sales Tax Handbook

Utah:

Are Pollution Control Equipment subject to sales tax?

While Utah'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 Utah. To learn more, see a full list of taxable and tax-exempt items in Utah.


General Pollution Control Equipment
TAXABLE
In the state of Utah, exemptions apply to property, materials, or services used in the construction of or installed in certified pollution control facilities.



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Source: http://www.salestaxhandbook.com/utah/sales-tax-taxability/pollution-control-equipment