Virginia – Exemption for Pollution Control Equipment and Facilities Did Not Expire


SALT Report 2190 – The Virginia State Legislature passed a bill that clarifies that purchases of pollution control equipment certified by the Department of Mines, Minerals, and Energy for coal, oil, and gas production continues to be exempt from sales and use tax.

Further, the bill deletes language in the exemption that states that the exemption expired on July 1, 2006.  The bill now reflects that the exemption did not expire in 2006 and continues to be valid due to a cross-reference to another statute.

The provisions in the bill are effective July 1, 2013.

For Further Information

Virginia State Legislature – HB 1399, Laws 2013