Pollution Control Equipment
Tennessee law, specifically Code Sections 67-6-346 and 67-5-604, provides that companies investing in pollution control equipment to mitigate pollution generated by their regular business activities may apply for a sales tax exemption or a property tax credit. The Office of Policy and Sustainable Practices receives those applications, refers them to the appropriate internal agency – Division of Water Resources, Air Pollution Control, or Hazardous Waste for certification.
All certified applications are sent to the County Tax Assessor for the county where the pollution control equipment is located. For information regarding the sales tax exemption concerning pollution control equipment, please contact the Department of Revenue.
Please use these helpful links to assist you in the application process:
- Application and instructions: https://www.tn.gov/content/dam/tn/environment/sustainable-practices/documents/opsp_forms_pollution-control-equipment_CN-0964.pdf
- For a list of county tax assessors: https://www.comptroller.tn.gov/office-functions/pa/tax-resources/assessment-information-for-each-county/assessors-and-trustees.html
- For the Department of Revenue: https://www.tn.gov/revenue
For more information contact:
Office of Policy and Sustainable Practices
This Page Last Updated: May 10, 2021 at 8:45 AM