Connecticut –Sales and Use Tax Exemptions For Certain Water Pollution Equipment

SALT Report 3272 – Policy Statement 2014-1 provides explanation and procedures for supporting the exemption for qualifying water pollution control equipment.

“…the sale of tangible personal property is not subject to sales and use taxes when the tangible personal property will be used or consumed in the operation of facilities for the treatment of industrial waste before the discharge of industrial waste into any waters of the state or into any sewerage system emptying into any waters, the primary purpose of which is the reduction, control, or elimination of water pollution, and is certified as approved for the purpose by the Commissioner of the Department of Energy and Environmental Protection.”

For Further Information:

Cert-124 Form and Instructions (2/14)

Policy Statement 2014-1