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(1) "Air pollutant" means the same as that term is defined in Section 19-2-102.
(2) "Air pollutant source" means the same as that term is defined in Section 19-2-102.
(3) "Air pollution" means the same as that term is defined in Section 19-2-102.
(4) "Director" means:
(a) for purposes of an application or certification under this chapter related to air pollution, the director of the Division of Air Quality; or
(b) for purposes of an application or certification under this chapter related to water pollution, the director of the Division of Water Quality.
(5)
(a) "Freestanding pollution control property" means tangible personal property located in the state, regardless of whether a purchaser purchases the tangible personal property voluntarily or to comply with a requirement of a governmental entity, if:
(i) the primary purpose of the tangible personal property is the prevention, control, or reduction of air or water pollution by:
(A) the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or
(B) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices; and
(ii) the tangible personal property is not used at, in the construction of, or incorporated into a pollution control facility.
(b) "Freestanding pollution control property" does not include:
(i) a consumable:
(A) chemical that is not reusable;
(B) cleaning material that is not reusable; or
(C) supply that is not reusable;
(ii) the following used for human waste:
(A) a septic tank; or
(B) other property;
(iii) property installed, constructed, or used for the moving of sewage to a collection facility of a public or quasi-public sewerage system;
(iv) the following used for the comfort of personnel:
(A) an air conditioner;
(B) a fan; or
(C) an item similar to Subsection (5)(b)(iv)(A) or (B); or
(v) office equipment or an office supply if the primary purpose of the office equipment or office supply is not the prevention, control, or reduction of air or water pollution by:
(A) the disposal or elimination of, or redesign to eliminate, waste, and the use of treatment works for industrial waste; or
(B) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices.
(6)
(a) "Pollution control facility" means real property in the state, regardless of whether a purchaser purchases the real property voluntarily or to comply with a requirement of a governmental entity, if the primary purpose of the real property is the prevention, control, or reduction of air pollution or water pollution by:
(i) the disposal or elimination of, or redesign to eliminate, waste and the use of treatment works for industrial waste; or
(ii)
(A) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources; and
(B) the use of one or more air cleaning devices.
(b) "Pollution control facility" includes:
(i) an addition to real property described in Subsection (6)(a);
(ii) the reconstruction of real property described in Subsection (6)(a); or
(iii) an improvement to real property described in Subsection (6)(a).
(c) "Pollution control facility" does not include:
(i) a consumable:
(A) chemical that is not reusable;
(B) cleaning material that is not reusable; or
(C) supply that is not reusable;
(ii) the following used for human waste:
(A) a septic tank; or
(B) another facility;
(iii) property installed, constructed, or used for the moving of sewage to a collection facility of a public or quasi-public sewerage system;
(iv) the following used for the comfort of personnel:
(A) an air conditioner;
(B) a fan; or
(C) an item similar to Subsection (6)(c)(iv)(A) or (B); or
(v) office equipment or an office supply if the primary purpose of the office equipment or office supply is not the prevention, control, or reduction of air or water pollution by:
(A) the disposal or elimination of, or redesign to eliminate waste, and the use of treatment works for industrial waste; or
(B) the disposal, elimination, or reduction of, or redesign to eliminate or reduce, air pollutants, air pollution, or air contamination sources, and the use of one or more air cleaning devices.
(7) "Treatment works" means the same as that term is defined in Section 19-5-102.
(8) "Waste" means the same as that term is defined in Section 19-5-102.
(9) "Water pollution" has the same meaning as "pollution" under Section 19-5-102.