(3) Special rules for contracts or arrangements involving solid waste disposal, energy, and clean water facilities (A) In general Notwithstanding paragraphs (1) and (2), and except as provided in paragraph (4), any contract or arrangement between a service provider and a service recipient— (i) with respect to— (I) the operation of a qualified solid waste disposal facility, (II) the sale to the service recipient of electrical or thermal energy produced at a cogeneration or alternative energy facility, or (III) the operation of a water treatment works facility, and (ii) which purports to be a service contract, shall be treated as a service contract. (B) Qualified solid waste disposal facility For purposes of subparagraph (A), the term “qualified solid waste disposal facility” means any facility if such facility provides solid waste disposal services for residents of part or all of 1 or more governmental units and substantially all of the solid waste processed at such facility is collected from the general public. (C) Cogeneration facility For purposes of subparagraph (A), the term “cogeneration facility” means a facility which uses the same energy source for the sequential generation of electrical or mechanical power in combination with steam, heat, or other forms of useful energy. (D) Alternative energy facility For purposes of subparagraph (A), the term “alternative energy facility” means a facility for producing electrical or thermal energy if the primary energy source for the facility is not oil, natural gas, coal, or nuclear power. (E) Water treatment works facility For purposes of subparagraph (A), the term “water treatment works facility” means any treatment works within the meaning of section 212(2) of the Federal Water Pollution Control Act.
26 USC § 7701(e)(3)
None identified. Default scope is assumed to be the entire title.