Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Part IV - TAX ON POLLUTANTS › Section 12B-5.400 - Producers and Importers of Pollutants

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information. The pollutants tax
				  accrues at the time of first production in or importation into this State on
				  all pollutants other than petroleum products. The tax is imposed upon the
				  person who owns the pollutant when it is imported into this State or the person
				  who produces the pollutant in this State. The tax is imposed when the pollutant
				  is first removed from storage or first sold in this State. The tax is levied
				  under Sections 206.9935(1)(a),
				  206.9935(2)(a)
				  and 206.9935(3)(a),
				  F.S., for the Tax for Coastal Protection, Tax for Water Quality, and Tax for
				  Inland Protection.
(2) Definitions.
				  The following definitions are for purposes of Part IV, Chapter 206, F.S., only:
(a) "Producer" means any person who
				  manufactures, refines, blends, or compounds pollutants; who maintains a storage
				  facility, or imports such products into this State; and who does not hold a
				  valid fuel license.
(b)
				  "Pesticides" means all preparations intended for use as insecticides,
				  rodenticides, nematocides, fungicides, herbicides, amphibian and reptile
				  poisons or repellents, fish poisons or repellents, mammal poisons or
				  repellents, invertebrate animal poisons or repellents, plant regulators, plant
				  defoliants, and plant desiccants. A product shall be deemed to be a pesticide
				  regardless of whether intended for use as packaged or after dilution or mixture
				  with other substances, such as carriers of baits.
(c) "Ammonia" means anhydrous liquid ammonia
				  (NH
3
).
(d) "Chlorine" means anhydrous liquid
				  chlorine (Cl
2
).
(e) "Motor oil" is a lubricant commonly known
				  as an engine oil.
(f) "Lubricant"
				  is a liquid with a carbon base used to prevent contact of parts in motion and
				  reduce friction, wear, heat, and corrosion. Lubricants include gear oils and
				  steam-turbine oils, and exclude greases.
(g) "Petrochemical feedstocks" means a
				  chemical compound or element recovered from petroleum or natural gas, or
				  derived in whole or part from petroleum or natural gas hydrocarbons converted
				  by a chemical and/or physical process to materials of greater utility or
				  value.
(h) "Liquid petrochemical"
				  means a compound which is at least 99 percent pure that can be produced in the
				  refinery by rearranging the hydrocarbon molecules that exist in crude oil. A
				  typical liquid petrochemical feedstock can be classified in five specific
				  categories of hydrocarbon where the carbon number would range from four (4) to
				  nine (9), including normal paraffins, isoparaffins, olefins, naphthenes, and
				  aromatics. The major compounds used as petrochemical feedstocks include, but
				  are not limited to the following:
1. Benzene,
				  including dodecylbenzene and ethylbenzene,
2. Butylene, including polyisobutylene and
				  triisobutylene,
3. Cumene,
4. Naphthalene, including amyl
				  naphthalene, or
5.
				  Styrene.
(i) "Storage"
				  means any keeping or retention of pollutants in this state.
(j) "Products intended for application to the
				  human body or for use in human personal hygiene, or human ingestion" means:
1. Products that are intended to be
				  physically applied to the body, such as after shave lotion, perfume,
				  deodorants, skin cleaners, lotions or treatments;
2. Products intended to be used to clean,
				  disinfect, and sanitize the human body or items in close contact with it, such
				  as wearing apparel, linens, contact lenses, dental appliances, medical
				  prostheses, except products which are defined as drycleaning solvents in
				  section 376.301, F.S.;
3. Products intended to be used to clean,
				  disinfect, and sanitize food contact surfaces or utensils used in the
				  preparation, preservation, storage, or eating of food or beverages;
a. "Food contact surfaces" include surfaces
				  of equipment and utensils with which food normally comes into contact, and
				  those surfaces from which food may drain, drip, or splash back onto surfaces
				  normally in contact with food;
b.
				  "Utensils" include implements such as pots, pans, ladles or food containers
				  used in the preparation, storage, transportation or serving of
				  food;
4. Products that
				  are intended to be swallowed; and,
5. Medical products.
The phrase "products intended for application to the human
					 body or for use in human personal hygiene or for human ingestion" applies only
					 to products which are sold at retail for use in residential households. The
					 phrase is not intended to apply to products marketed specifically for a
					 nonqualifying use, but used for a qualifying purpose, nor to products intended
					 to be used for commercial or industrial purposes.
(k) "Waste oil" means any oil or fuel which
				  has been refined from crude oil or synthetic oil, and as result of use,
				  storage, or handling, has become unsuitable for its original purpose due to the
				  presence of impurities or loss of original properties, but which may be
				  suitable for further use and is economically recyclable.