Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes

This bill exempts dry cleaning businesses from sales and use taxes on specific equipment certified by the Department of Environmental Conservation (DEC) for pollution control. It directly affects dry cleaning businesses that install qualifying professional cleaning systems designed to prevent or abate pollution from their operations. The exemption applies only to systems that do not use EPA-hazardous air pollutants and are already exempt from air facility registration with the DEC. The policy change removes a tax burden for eligible equipment, aiming to encourage adoption of environmentally safer dry cleaning technology.