Arizona imposes use tax on purchases of tangible personal property from retailers, which is used, stored, or consumed in Arizona. The deduction does not include chemicals that are used or consumed in activities such as packaging, storage or transportation. Webster s at 1133. Webster s at 1134. The Arizona Supreme Court, in Moore v. Farmers Mut.
Wastewater treatment entails a number of steps and operations.
Polymers are added to thicken the sludge to ease removal of water from the solids. Dewatered sludge is air dried prior to application to agricultural fields. Chlorine is used to disinfect reclaimed water before its reuse. Chlorine compounds are formed which disinfect the water. The toxic chlorine compounds are transformed to nontoxic hydrogen sulfite, hydrogen ions, ammonium ions, sulfate ions and chlorine ions by either adding sulfur dioxide or sodium bisulfate .