Virginia Administrative Code
Title 9 - ENVIRONMENT
Agency 20 - VIRGINIA WASTE MANAGEMENT BOARD
Chapter 140 - REGULATIONS FOR THE CERTIFICATION OF RECYCLING MACHINERY AND EQUIPMENT FOR TAX EXEMPTION PURPOSES
Part IV - Certification Procedure
Section 9VAC20-140-100 - Equipment documentation
Current through Register Vol. 41, No. 3, September 23, 2024
The purchaser of the recycling machinery and equipment must file Form DWM50-11 with 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 description of the machinery and equipment and 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;
5. The purchase price of the machinery and equipment, i.e., the base amount on which the current value is to be computed for the purpose of the tax exemption; and
6. Documentation of ownership (copies of receipts, vouchers, or paid invoices) appropriate for filing with the local taxing authority.
Statutory Authority
§§ 10.1-1402, 10.1-1411 and 58.1-3661 of the Code of Virginia.
