Mandatory Pollution Control Equipment Exempt in Arkansas

Friday, September 15th, 2017

 
 
Close-up of a water treatment plant.
Share
Link
Arkansas
General

The Arkansas Department of Finance and Administration recently ruled that an aerator used at a wastewater treatment plant was exempt from sales tax as pollution control equipment.

The taxpayer was an engineering company that installed the aerator at the wastewater treatment plant. The aerator was installed to comply with a written notice by the Arkansas Department of Environmental Quality (ADEQ).

Arkansas exempts equipment that (1) reduces air or water pollution and (2) is required by law as evidenced by written notice from the ADEQ. Department guidance specifically lists aerators as an example of exempt equipment, and the ADEQ confirmed the need for the equipment in writing. As a result, the aerator was exempt.

https://www.ttrus.com/Mandatory Pollution Control Equipment


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...

Iowa Supreme Court Determines Taxable Carpentry Services...

Wednesday, January 9th, 2019 -The Iowa Supreme Court has recently addressed the taxability of various installation services. The taxpayer wa...

Tax Applies to Metallurgical Coke in Illinois

Monday, January 7th, 2019 -Illinois recently ruled that use tax was due on purchases of metallurgical coke. The taxpayer was a business t...

Connecticut Provides Updated Guidance on Starting a...

Thursday, January 3rd, 2019 -The Connecticut Department of Revenue Services has issued a new information publication for businesses within ...

Pallets Exempt in Tennessee When Used as Packaging, Not...

Wednesday, January 2nd, 2019 -The Tennessee Department of Revenue recently released a sales tax notice addressing pallets and the packaging ...