Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes

Bill S 4032 exempts dry cleaning businesses from paying sales and use taxes on equipment certified by the Department of Environmental Conservation (DEC) for pollution prevention or control. Specifically, it applies to machinery that prevents pollution from dry cleaning operations and does not use EPA-classified hazardous air pollutants, qualifying for DEC air facility registration exemption. The exemption covers equipment used in dry cleaning plants for controlling contaminants, including replacements or upgrades to existing pollution-control systems. This change takes effect at the start of the next sales tax quarter following the bill’s enactment.