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Pollution control equipment and facilities consisting of equipment used in collecting, processing, distributing, or generating electricity from landfill gas may be exempt or partially exempt from local taxation.
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Virginia
Property and Sales Tax Exemption
In Virginia, certified pollution control equipment and facilities consisting of equipment used in collecting, processing, distributing, or generating electricity from landfill gas may be exempt or partially exempt from local taxation. To qualify, the Virginia Department of Environmental Quality (DEQ) must certify that the equipment and facilities prevents or abates pollution. An example of the letter that needs to be submitted is available from DEQ. The implementation of the property tax exemption is at the discretion of local government.
The Virginia Retail Sales and Use Tax Act provides an exemption for pollution control equipment that is primarily used for the abatement or control of water or air pollution. Landfill gas recovery systems qualify. The equipment needs to have been placed in service on or after July 1, 2006. Virginia tax form ST-11 is the certificate of exemption that should be used after receiving approval from DEQ’s certification. The state sales and use tax rate is 4 percent.
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