(1) The director shall issue a written certification to a person no later than 120 days after the date the person files an application under Section 19-12-301 or 19-12-302 if the director determines that: (a) for a pollution control facility: (i) the application meets the requirements of Subsection 19-12-301(3); (ii) the facility that is the subject of the application is a pollution control facility; (iii) the person who files the application is a person described in Subsection 19-12-301(1); and (iv) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201; or (b) for freestanding pollution control property: (i) the application meets the requirements of Subsection 19-12-302(2); (ii) the property that is the subject of the application is freestanding pollution control property; (iii) the person who files the application is a person described in Subsection 19-12-302(1); and (iv) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.

(a) for a pollution control facility: (i) the application meets the requirements of Subsection 19-12-301(3); (ii) the facility that is the subject of the application is a pollution control facility; (iii) the person who files the application is a person described in Subsection 19-12-301(1); and (iv) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201; or

(i) the application meets the requirements of Subsection 19-12-301(3);

(ii) the facility that is the subject of the application is a pollution control facility;

(iii) the person who files the application is a person described in Subsection 19-12-301(1); and

(iv) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201; or

(b) for freestanding pollution control property: (i) the application meets the requirements of Subsection 19-12-302(2); (ii) the property that is the subject of the application is freestanding pollution control property; (iii) the person who files the application is a person described in Subsection 19-12-302(1); and (iv) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.

(i) the application meets the requirements of Subsection 19-12-302(2);

(ii) the property that is the subject of the application is freestanding pollution control property;

(iii) the person who files the application is a person described in Subsection 19-12-302(1); and

(iv) the purchases or leases for which the person seeks to claim a sales and use tax exemption are exempt under Section 19-12-201.

(2) If the director denies certification under this section to a person who files an application, the director shall provide a written statement of the reason for the denial to the person no later than 120 days after the date the person files the application.

(3) The director may not require the certification of: (a) a replacement of freestanding pollution control property; or (b) property, a part, a product, or a service described in Subsections 19-12-201(1)(b) through (e) used or performed in a repair or replacement related to: (i) a pollution control facility; or (ii) freestanding pollution control property.

(a) a replacement of freestanding pollution control property; or

(b) property, a part, a product, or a service described in Subsections 19-12-201(1)(b) through (e) used or performed in a repair or replacement related to: (i) a pollution control facility; or (ii) freestanding pollution control property.

(i) a pollution control facility; or

(ii) freestanding pollution control property.

(4) The director may issue one certification under this section of two or more: (a) pollution control facilities that constitute an operational unit; or (b) freestanding pollution control properties that constitute an operational unit.

(a) pollution control facilities that constitute an operational unit; or

(b) freestanding pollution control properties that constitute an operational unit.

(5) If the director does not issue or deny a certification under this section within 120 days after the date a person files an application, the director shall issue a certification to the person at the person's request.