(a) Taxable substance For purposes of this subchapter—
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(1) 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.
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(2) Determination of substances on list A substance shall be listed under paragraph (1) if—
Amended 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(b)(2), inserted at end “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.”
(A) the substance is contained in the list under paragraph (3), or
(B) 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).
Amended 1988, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “20 percent” for “50 percent” in two places.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(b)(1), inserted “(or more than 50 percent of the value)” after “weight”.
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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.
(3) Initial list of taxable substances CumeneMethylene chloride StyrenePolypropylene Ammonium nitratePropylene glycol Nickel oxideFormaldehyde Isopropyl alcoholAcetone Ethylene glycolAcrylonitrile Vinyl chlorideMethanol Polyethylene resins, totalPropylene oxide PolybutadienePolypropylene resins Styrene-butadiene, latexEthylene oxide Styrene-butadiene, snpfEthylene dichloride Synthetic rubber, not containing fillersCyclohexane UreaIsophthalic acid FerronickelMaleic anhydride Ferrochromium nov 3 pctPhthalic anhydride Ferrochrome ov 3 pct. carbonEthyl methyl ketone Unwrought nickelChloroform Nickel waste and scrapCarbon tetrachloride Wrought nickel rods and wireChromic acid Nickel powdersHydrogen peroxide Phenolic resinsPolystyrene homopolymer resins Polyvinylchloride resinsMelamine Polystyrene resins and copolymersAcrylic and methacrylic acid resins Ethyl alcohol for nonbeverage useVinyl resins EthylbenzeneVinyl resins, NSPF.
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(4) 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.
Amended 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(b)(3), amended par. (4) generally. Prior to amendment, par. (4) read as follows:
- 1988 “(A) In general.—The Secretary may add substances to or remove substances from the list under paragraph (3) (including items listed by reason of paragraph (2)) as necessary to carry out the purposes of this subchapter.
- 1988 “(B) Authority to add substances to list based on value.—The Secretary may, to the extent necessary to carry out the purposes of this subchapter, add any substance to the list under paragraph (3) if such substance would be described in paragraph (2)(B) if ‘value’ were substituted for ‘weight’ therein.”
(b) Other definitions For purposes of this subchapter—
(1) Importer The term “importer” means the person entering the taxable substance for consumption, use, or warehousing.
(2) Taxable chemicals; United States The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
(c) 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.