Air Pollution Control Facility, Tax Exemption (Michigan)
Last modified on February 12, 2015.
|Applies to States or Provinces||Michigan|
|Name||Air Pollution Control Facility, Tax Exemption (Michigan)|
|Policy Category||Financial Incentive|
|Policy Type||Property Tax Incentive, Sales Tax Incentive|
|Affected Technologies||Biomass/Biogas, Coal with CCS, Natural Gas|
|Implementing Sector|| State/Province
|Program Administrator||Department of Environmental Quality - Air Quality Division|
|Primary Website|| http://www.michigan.gov/taxes/0,1607,7-238-43535_53197-213103--,00.html
|Last Review|| 2014-09-15
An application for a pollution control tax exemption certificate shall be filed with the state tax commission in a manner and in a form as prescribed by the state tax commission. The application shall contain plans and specifications of the facility, including all materials incorporated or to be incorporated in the facility and a descriptive list of all equipment acquired or to be acquired by the applicant for the purpose of pollution control, together with the proposed operating procedure for the control facility.
For the purposes of this tax exemption, “facility” means machinery, equipment, structures, or any part or accessories of machinery, equipment, or structures, installed or acquired for the primary purpose of controlling or disposing of air pollution that if released would render the air harmful or inimical to the public health or to property within this state. Facility includes an incinerator equipped with a pollution abatement device in effective operation.
For the period subsequent to the effective date of the certificate and continuing as long as the certificate is in force, a facility covered by the certificate is exempt from real and personal property taxes imposed under the general property tax act Tangible personal property purchased and installed as a component part of the facility is exempt from sales tax.
|Department||Department of Treasury|
|Division||Property Services Division|
|Address||State Tax Commission|
|Address 2||P.O. Box 30471|
Authorities (Please contact the if there are any file problems.)
|Authority 1:|| PA 451 of 1994, Part 59