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Taxes


How Pollutants Tax
is Applied

What is Taxable?

Pollutants Tax Definitions

Seminars Offered

Whom to Call

Part IV, Chapter 206, F.S. (Pollutants Tax).

Part IV, Chapter 12B-5, F.A.C. (Pollutants Tax).

What is Taxable?

Here are examples of what is subject to Florida's pollutants tax:

Solvents (organic compounds in liquid form)

  • Acetamide
  • Acetone
  • Acetonitrile
  • acetophenone
  • amylacetates (all)
  • aniline
  • benzene
  • butyl acetates (all)
  • butyl alcohols (all)
  • butyl benzyl phthalate
  • carbon disulfide
  • carbon tetrachloride
  • chlorobenzene
  • chloroform
  • cumene
  • cyclohexane
  • cyclohexanone
  • dibutyl phthalate
  • dichlorobenzenes (all)
  • dichlorodi-fluoromethane
  • diethyl phthalate
  • dimethyl phthalate
  • dioctyl phthalate (di2-ethyl hexylphthalate)
  • n-dioctyl phthalate
  • 1,4-dioxane
  • petroleum-derived ethanol
  • ethyl acetate
  • ethyl benzene
  • ethylene dichloride
  • 2-ethoxy ethanol (ethylene glycol ethyl ether)
  • ethylene glycol
  • furfural
  • formaldehyde
  • n-hexane
  • isophorone
  • isopropyl alcohol
  • methanol
  • 2-methoxy ethanol (ethylene glycol methyl ether)
  • methyl tert-butyl ether
  • methylene chloride (dichloromethane)
  • methyl ethyl ketone
  • methyl isobutyl ketone
  • mineral spirits
  • 140-F naphtha
  • naphthalene
  • nitrobenzene
  • 2-nitropropane
  • pentachlorobenzene
  • phenol
  • perchloroethylene (tetrachloroethylene)
  • stoddard solvent
  • tetrahydrofuran
  • toluene
  • 1,1,1-trichloroethane
  • trichlorethylene
  • 1,1,2-trichloro-1,2,2-trifluorethane
  • xylenes (all)

Motor Oil and Other Lubricants; Ammonia; Gasoline and Gasohol; Other Pollutants

  • aviation gasoline and gas blending components
  • naphtha-type jet fuel
  • kerosene-type jet fuel
  • kerosene
  • distillate fuel oil
  • residual fuel oil
  • naphtha of less than 400 degrees F for petroleum feed
  • special naphthas
  • road oil
  • still gas
  • unfinished oils
  • motor gas blending components (e.g., ethanol when used for blending)
  • waste oils
  • pesticides (liquid or solid)