Wastewater Treatment Plant Operator Gets Alabama Sales Tax Break

A sewer service provider that operates wastewater treatment plants is entitled to a full sales and use tax exemption because purchased equipment that transports wastewater from homes and commercial properties is for pollution control purposes, the Alabama Tax Tribunal said Tuesday.

To qualify for the tax exemption under state law, the primary purpose for acquiring tangible personal property purchased, stored, used, or consumed must be the control, reduction, or elimination of air or water pollution. An acquired property can still qualify even if its secondary purposes include being used in producing goods or services.

Baldwin County Sewer Service LLC collects ...