Pollution Control Equipment

Tennessee law, specifically Code Sections 67-6-346 and 67-5-604, provides that companies investing in pollution control equipment to mitigate pollution generated by their regular business activities may apply for a sales tax exemption or a property tax credit. The Office of Sustainable Practices receives those applications, refers them to the appropriate internal Division, such as the Division of Water Resources, Division of Air Pollution Control, or Division of Solid Waste Management, for certification.

All certified applications are sent to the County Tax Assessor for the county where the pollution control equipment is located. For information regarding the sales tax exemption concerning pollution control equipment, please contact the Department of Revenue.

Please use these helpful links to assist you in the application process:


For more information, please contact:

Heather Weldon

Office of Sustainable Practices



This Page Last Updated: June 30, 2022 at 4:21 PM