§ 4672. Definitions and special rules

(a) Taxable substance
For purposes of this subchapter—
(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.
(2) Determination of substances on list
A substance shall be listed under paragraph (1) if—
(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 Customs, that taxable chemicals constitute more than 50 percent of the weight (or more than 50 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.
(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.

(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.
(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.