Mandatory Pollution Control Equipment Exempt in Arkansas

Friday, September 15th, 2017

Close-up of a water treatment plant.

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. Pollution Control Equipment

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