§237-27.5  Air pollution control facility. (a)  As used in this section, "air pollution control facility" shallmean a new identifiable treatment facility, equipment, device, or the like,which is used to abate or control atmospheric pollution or contamination byremoving, reducing, or rendering less noxious air contaminants emitted into theatmosphere from a point immediately preceding the point of such removal,reduction, or rendering to the point of discharge of air, meeting emissionstandards as established by the department of health, excluding airconditioner, fan, or other similar facility for the comfort of persons at aplace of business.

(b)  Any provision of law to the contrarynotwithstanding, and upon receipt of the certification required by subsection(c), there shall be exempted from, and excluded from the measure of, the taxesimposed by this chapter, all of the gross proceeds arising from, and all of theamount of tangible personal property furnished in conjunction with, theconstruction, reconstruction, erection, operation, use, or maintenance of anair pollution control facility.

(c)  Application for the exemption provided bythis section shall first be made with the director of health who, if satisfiedthat the facility meets the pollution emission criteria established by thedepartment of health, shall certify to that fact.  A new certificate shall beobtained from the director of health and filed with the director of taxationevery five years certifying that the pollution control facility complies withthe pollutant emission criteria established by the department of health. [L1970, c 134, §1; am L 1989, c 14, §15]