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



(b)  Any provision of law to the contrary
notwithstanding, and upon receipt of the certification required by subsection
(c), there shall be exempted from, and excluded from the measure of, the taxes
imposed by this chapter, all of the gross proceeds arising from, and all of the
amount of tangible personal property furnished in conjunction with, the
construction, reconstruction, erection, operation, use, or maintenance of an
air pollution control facility.



(c)  Application for the exemption provided by
this section shall first be made with the director of health who, if satisfied
that the facility meets the pollution emission criteria established by the
department of health, shall certify to that fact.  A new certificate shall be
obtained from the director of health and filed with the director of taxation
every five years certifying that the pollution control facility complies with
the pollutant emission criteria established by the department of health. [L
1970, c 134, §1; am L 1989, c 14, §15]