Bill > A00565

This bill exempts certain dry cleaning equipment or machinery certified by the New York Department of Environmental Conservation from sales and use taxes. The exemption applies to equipment or machinery used primarily for the control, prevention, or abatement of pollution or contaminants from the operation of a dry cleaning plant, including any structure, machinery, or equipment installed in the reconstruction or replacement of such equipment. The bill specifies that the exemption applies only to professional cleaning systems that do not rely on EPA-classified Hazardous Air Pollutants and qualify for or are exempt from air facility registration with the Department of Environmental Conservation.