§ 4672. Definitions and special rules
Definitions and special rules
Taxable substance
For purposes of this subchapter—
In general
The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter.
Determination of substances on list
A substance shall be listed under paragraph (1) if—
the substance is contained in the list under paragraph (3), or
the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production).
If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed.
Initial list of taxable substances
Cumene
Methylene chloride
Styrene
Polypropylene
Ammonium nitrate
Propylene glycol
Nickel oxide
Formaldehyde
Isopropyl alcohol
Acetone
Ethylene glycol
Acrylonitrile
Vinyl chloride
Methanol
Polyethylene resins, total
Propylene oxide
Polybutadiene
Polypropylene resins
Styrene-butadiene, latex
Ethylene oxide
Styrene-butadiene, snpf
Ethylene dichloride
Synthetic rubber, not containing fillers
Cyclohexane
Urea
Isophthalic acid
Ferronickel
Maleic anhydride
Ferrochromium nov 3 pct
Phthalic anhydride
Ferrochrome ov 3 pct. carbon
Ethyl methyl ketone
Unwrought nickel
Chloroform
Nickel waste and scrap
Carbon tetrachloride
Wrought nickel rods and wire
Chromic acid
Nickel powders
Hydrogen peroxide
Phenolic resins
Polystyrene homopolymer resins
Polyvinylchloride resins
Melamine
Polystyrene resins and copolymers
Acrylic and methacrylic acid resins
Ethyl alcohol for nonbeverage use
Vinyl resins
Ethylbenzene
Vinyl resins, NSPF.
Modifications to list
The Secretary shall add to the list under paragraph (3) substances which meet either the weight or value tests of paragraph (2)(B) and may remove from such list only substances which meet neither of such tests.
Other definitions
For purposes of this subchapter—
Importer
The term “importer” means the person entering the taxable substance for consumption, use, or warehousing.
Taxable chemicals; United States
The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
Disposition of revenues from Puerto Rico and the Virgin Islands
The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671.