Section 100. Equipment documentation

In order to be considered for a certificate, the purchaser of the recycling machinery and equipment must apply to the department, providing at a minimum:

1. The purchaser's name and address;

2. The name and location of the facility in which the machinery and equipment will be used;

3. A complete description of the machinery and equipment and a complete description of its intended use in the facility;

4. A statement by the purchaser of the machinery and equipment that would qualify the purchase for tax consideration; and

5. Documentation of ownership (copies of receipts, vouchers, or paid invoices) appropriate for filing with the local taxing authority.

Historical Notes

Former 9VAC20-140-100 derived from VR672-50-11 § 4.1, eff. October 9, 1991; amended and renumbered, Volume 17, Issue 21, eff. August 1, 2001.

Statutory Authority

§§ 58.1-338, 58.1-439.7, 58.1-439.8, and 58.1-3661 of the Code of Virginia.