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Tenn. Code Ann. Section 67-6-507(i) provides for a credit of one hundred percent (100%) of the sales or use tax paid with respect to purchases

of equipment by automobile body paint shops in order to comply with emission control standards imposed by governmental agencies. Tenn.

Code Ann. Section 67-6-507(j) provides for a credit of fifty percent (50%) of the sales or use tax paid with respect to purchases of replacement

equipment, as determined by the commissioner, when such equipment is purchased by dry cleaners in order to comply with emission control

standards imposed by governmental agencies. Applicants must provide proof as required by the commissioner that the equipment was necessary

in order to comply with emission control standards imposed by federal, state or local regulation.

Tenn. Code Ann. Section 67-6-346 allows a taxpayer to receive a credit or refund of taxes paid, or to apply for authority to make purchases of

pollution control tax exempt. This law also allows automobile body paint shops and dry cleaners to apply for a refund or to purchase pollution

control described in Tenn. Code Ann. Sections 507(i) and (j) tax exempt.

Pollution control must be required to bring the purchaser into compliance with pollution control laws or regulations, whether federal, state or

local. Tangible personal property and facilities that become real property may qualify. The purpose of this legislation is to benefit and support

those businesses other than manufacturers that create pollution or waste in the course of their operations and which are mandated by law to

control, treat or dispose of those wastes. The credit provided does not apply to taxpayers that primarily process, treat, or control pollution

created by others. If you are a manufacturer, you should determine whether the pollution control which you are purchasing qualifies for in the

industrial machinery exemption set forth in Tenn. Code Ann. Section 67-6-102(47) before completing this application.

Effective June 30, 2010, Tenn. Code Ann. Section 67-6-346 also allows a taxpayer to take a credit, to apply for a refund of taxes paid, or to apply

for authority to make tax-exempt purchases of machinery and equipment used to produce electricity in a certified green energy production

facility. A certified green energy production facility is a facility certified by the Department of Environment and Conservation as producing

electricity for use and consumption off the premises using clean energy technology. Clean energy technology is technology used to generate

electricity from geothermal, hydrogen, solar, or wind sources.

A contractor who is installing pollution control or green energy machinery and equipment must file an application with the department and must

attach a copy of the contract to its application. The taxpayer who hires a contractor must also file an application with the department. If both

applications are approved, authority to purchase tax exempt will be extended to the contractor for the pollution control or certified green energy

production facility project described in the application. If taxes have been paid, the approved application will be used to support a refund or

credit directly to the taxpayer. Pollution control credits or refunds will not be approved, applied or paid to the contractor.

Instructions for completing application: Enter your exact name, location address, mailing address (if different from location), entity identifica-

tion number (same as your federal employment identification number), sales and use tax registration number and telephone number.

(1) Check the appropriate box to identify your type of business. If other than an automobile body paint and body shop or dry cleaner,

you must fully describe the type of business that is making application and check box (c).

(2) Check the appropriate box to identify whether you are seeking to purchase pollution control or green energy machinery and equipment

tax-exempt or are seeking a credit or refund for taxes previously paid. If you are seeking a credit or refund, attach invoices or other

documents evidencing that tax has been paid. If you are seeking a refund, you must also submit a Claim for Refund form which may be

obtained from any of the Taxpayer Services offices listed below. If approved, the refund or a credit memo will be generated directly to the

taxpayer. A credit notice must be approved and issued before you can take a pollution control or green energy machinery and

equipment credit on your tax return.

(3) Describe the type of pollution control or green energy equipment or machinery purchased or to be purchased.

(4) If purchasing pollution control, complete Questions 4 through 6. Describe the type of pollution being addressed with this pollution control.

(5) Provide citations to the applicable federal, state or local statutes or regulations with which you are required to comply. Attach correspon-

dence from regulatory authorities which specifically requires you to come into compliance.

(6) Describe how the pollution is generated or created. If the pollution is generated or created by someone other than you, list the name,

address, and Entity ID of the taxpayer, and describe your relationship to the taxpayer. If you are a contractor, attach a copy of your contract

to this application and provide a brief description of your contractual duties.

(7) List the beginning and end dates for the purchase of pollution control or green energy machinery and equipment.

Ensure that the Application for Qualified Pollution Control (RV-F1303201) is completed fully and is legible and signed. Attach copies of all

pertinent documents, including a Claim for Refund form, if applicable. Upon approval, taxpayers will be issued a pollution control or greeen

energy machinery and equipment exemption certificate.

Mail to: Tennessee Department of Revenue, Taxpayer Services Division, Andrew Jackson State Office Building, 3rd Floor, Nashville,

TN 37242.

For additional information or to obtain a Claim for Refund form, you may call any of the following help numbers:

Chattanooga

(423) 634-6266

Knoxville

(865) 594-6100

Jackson

(731) 423-5747

Memphis

(901) 213-1400

Johnson City

(423) 854-5321

Nashville

(615) 253-0600

Tennessee residents can also call our statewide toll-free number at 1-800-342-1003. Out-of-state callers may dial (615) 253-0600.

INTERNET (04-11)

Form Rv-F1303201 - Application For Qualified Pollution Control Or Certified Green Energy Production Page 2

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