Section 602.1. Pollution Control Devices.--Notwithstanding the foregoing provisions of section 602, to the contrary, equipment, machinery, facilities and other tangible property employed or utilized within the Commonwealth of Pennsylvania for water and air pollution control or abatement devices which are being employed or utilized for the benefit of the general public shall be exempt from the tax imposed under this Article VI. The Department of Revenue shall have the power, through publication in the Pennsylvania Bulletin, to prescribe the manner and method by which such exemption shall be granted and claimed.
(602.1 amended Aug. 4, 1991, P.L.97, No.22)