(1) The term "pollution control facilities"
shall mean any system, method, construction, device, or appliance appurtenant
thereto acquired for the primary purpose of eliminating, preventing, or
reducing air and water pollution, or acquired for the primary purpose of
treating, pretreating, modifying, or disposing of any potential solid, liquid,
or gaseous pollutant which, if released without such treatment, pretreatment,
modification, or disposal, might be harmful, detrimental, or offensive to the
public and the public interest.
The term "air pollution" shall mean the presence in the outdoor atmosphere of
one or more air contaminants or combinations of contaminants in such quantities
and of such characteristics, location, and duration which are injurious to the
public and the public interest, or which unreasonably interfere with the
comfortable enjoyment of life or property or to the conduct of business within
(3) The term "air
contaminant" shall mean dust, fumes, mist, smoke, other particulate matter,
vapor, gas, odorous substances, or any combination thereof.
(4) The term "air contamination source" shall
mean any source at, from, or by reason of which there is admitted into the
atmosphere any air contaminant regardless of who owns or operates the building,
premises, or other property in, at, or on which source is located, or the
facility, equipment, or other property by which the emission is caused or from
which the emission comes.
term "water pollution" shall mean the discharge or deposit of sewage,
industrial wastes, or other wastes of such condition, manner, or quantity as
may cause ground or surface water to be contaminated, unclean, or impure to
such an extent to make said waters detrimental to the public and the public
Code of Ala. 1975
, exempt from sales and use tax the
sale, storage, use, or consumption of
devices or facilities, including all identifiable components of the devices or
facilities and all materials used in the devices or facilities, which are
acquired primarily for the control, reduction, or elimination of air or water
(ii) all identifiable
components of or materials used or intended for use in structures built
primarily for the control, reduction, or elimination of air or water
pollution control devices are not exempt from the sales or use tax.
To qualify for the pollution control
exemption the primary purpose for acquiring tangible personal property
purchased, stored, used, or consumed shall be the control, reduction, or
elimination of air or water pollution. Property acquired for the primary
purpose of controlling, reducing, or eliminating air or water pollution,
qualifies for the exemption even though a secondary or incidental purpose may
be its use in the production of goods or services. Property which is acquired
primarily for the production of goods or services and is integral to a
profit-motivated business purpose or activity does not qualify for the
pollution control exemption even when the property controls, reduces, or
eliminates air or water pollution. (Chemical Waste Management, Inc. v. State,
512 So. 2d 115 (Ala. Civ. App. 1987)).
Author: Susan E. Kennedy