9VAC15-30-100. Equipment documentation

In order to be considered for a certificate, the purchaser of the recycling machinery and equipment must apply to the department, providing at a minimum: 1. The purchaser's name and address; 2. The name and location of the facility in which the machinery and equipment will be used; 3. A complete description of the machinery and equipment and a complete description of its intended use in the facility; 4. A statement by the purchaser of the machinery and equipment that would qualify the purchase for tax consideration; and 5. Documentation of ownership (copies of receipts, vouchers, or paid invoices) appropriate for filing with the local taxing authority.