Section R317-12-1 - Authority, Purpose and Scope1.1 Authorization. These rules are administered by the division authorized by Title 19 Chapter 12.1.2 Purpose. The purpose of this rule is to protect public health and the environment by encouraging industries to install Pollution Control Facilities and Freestanding Pollution Control Properties through sales and use tax incentives.1.3 Scope. This rule shall apply to purchases described in Section 19-12-201.Utah Admin. Code R317-12-1