Pollutants Tax Definitions
Pollutants -- Include crude oil, any petroleum product, pesticides, ammonia, chlorine, and solvents. It does not include liquefied petroleum gas, medicinal oils, waxes, or products intended for application to the human body, personal hygiene, or human ingestion.
Importer -- The person who owns the pollutant when it first enters Florida.
If the risk of loss is assumed by the seller when the product is shipped into Florida FOB, then the out-of-state seller is the "importer" and is responsible for remitting the tax. If the risk of loss is assumed by the buyer at origin of sale, then the buyer is considered the "importer" and is responsible for remitting the tax.
Producer -- Any person who manufactures, refines, blends, or compounds pollutants; who maintains a pollutants storage facility (defined below); or imports pollutants into Florida for production.
Petroleum Products -- Include any refined liquid commodity made wholly or partially from oil or gas. This includes blends or mixtures of oil with one or more liquid product or by-product derived from oil or gas. (See examples under "What is Taxable.")
Waste Oil -- Any oil or fuel refined from crude oil or synthetic oil that has become unsuitable for its original purpose due to the presence of impurities or loss of original properties (as a result of use, storage, or handling) but may be suitable for further use and is economically recyclable.
Solvents -- Include certain organic compounds in liquid form. (See examples under "What is Taxable.")
Chlorine -- Anhydrous liquid chlorine (CL2).
Consume -- To destroy or to alter the chemical or physical structure of a solvent so that it no longer can be identified as the original solvent.
Ammonia -- Anhydrous liquid ammonia (NH3).
Barrel -- Means 42 U.S. gallons at 60 degrees Fahrenheit.
Storage Facility -- A location: 1) licensed under section 206.022 of the Florida Statutes; 2) containing any stationary tank(s) for holding petroleum products; and 3) owned, operated, or leased by a licensed terminal supplier.
In dealing with nonpetroleum companies, a location is determined to be a "storage facility" if the specific nature of the business warrants it.
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