Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 32 - Pollution Control Facilities (280-RICR-20-70-32)
Section 280-RICR-20-70-32.6 - Using the Exemption

A. The Director of the Department of Environmental Management may certify to a portion of the tangible personalty or supplies acquired for incorporation into the facilities or used and consumed in the operation of such facilities to the extent that such portion shall have as its primary purpose the control of the pollution or contamination of the waters or air of this state.

B. When purchasing such tangible personal property or supplies pursuant to such order for use in a facility, taxpayers must furnish their suppliers with an Exemption Certificate - Pollution Treatment Equipment and Supplies and attach thereto a copy of the DEM certification.