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Senate advances pollution-control sales-tax exemption after amendment to extend claim window fails
Summary
Senators debated amending the pollution-control sales-tax exemption to change a refund-claim statute-of-repose from 6 to 9 years; the floor amendment failed and the bill moved to the third-reading calendar after a roll-call vote.
SALT LAKE CITY — The Utah Senate considered Senate Bill 76 on Jan. 26, 1999, a measure that narrows and extends the sales-and-use tax exemption for pollution-control equipment while creating limits on how long businesses can claim refunds.
Senator Valentine, who led discussion on the measure, proposed a floor amendment to replace a 6-year cutoff with a 9-year statute of repose for refund claims. Valentine said the change would “align with the State Tax Commission’s record-keeping” and prevent indefinite liability for the state, adding that the longer window matches the commission’s nine-year retention of records. He told colleagues the bill creates an ultimate limit so taxpayers must either claim an…
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