©2000 Model City
Tax Code

REGULATIONS - PRIVILEGE AND EXCISE TAXES

Reg. ___ -100.5. Remediation Contracting

The following activities are considered remediation contracting and are exempt:

(1) excavation, transportation, treatment, and/or disposal of contaminated soil for purposes of site remediation (rather than characterization);

(2) installation of groundwater extraction and/or injection wells for purposes of groundwater remediation;

(3) installation of pumps and piping into groundwater extraction wells for remediation purposes;

(4) installation of vapor extraction wells for the purpose of soil or groundwater remediation;

(5) construction of remediation systems, such as groundwater treatment plants, vapor extraction systems, or air injection systems;

(6) connection of remediation systems to utilities;

(7) abandonment of groundwater or vapor extraction wells;

(8) removal/demolition of remediation systems;

(9) capping/closure construction activities; and

(10) service or handling charges for subcontracted remediation contracting activities.