Was Genesolv 2000 solvent subject to Florida's water-quality pollutants tax?

Subject

Solvent, Genesolv 2000

Plain-English summary

Genesolv 2000 was not subject to the Florida water-quality pollutants tax described in the ruling. The material safety data sheet identified the solvent as dichlorofluoroethane, CAS 1717-00-6, and the Department said that compound was not included in the statutory definition of a taxable solvent.

The ruling's pertinent-facts section also stated that the product was not taxable under the Part IV water-quality, coastal-protection, or inland-protection taxes.

What this means for you

The result followed the product's stated chemical composition, not merely its trade name or general use as a solvent. A reformulated product or a different compound would require a separate analysis.

Common questions

What compound did the ruling examine? Dichlorofluoroethane, CAS 1717-00-6.

Why was the water-quality tax not imposed? The Department said the compound was not a taxable solvent under the cited definition.

Would the same answer apply to every solvent sold as Genesolv? Only if the relevant composition and governing law matched the facts in this ruling.

Citations and references

• Fla. Stat. §§ 206.9925(6), 206.9935(2), and 213.22

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 94B5-002

Original ruling text

TAA 94B5002
[[November 7, 1994]]

Re:TAA 94(B)5-002
Pollutants Tax; <>
Section 206.9935, F.S.
Dear:
This is in response to your correspondence dated October 4, 1994, concerning the Pollutants Tax and the taxability of the solvent, Genesolv 2000. PERTINENT FACTS Genesolv 2000 is not taxable under Part IV of Chapter 206, F.S., for the tax for water quality, the tax for coastal protection or tax for inland protection. The information provided on the material safety data sheet indicates that Genesolv 2000 is a solvent composed of the specific compound Dichlorofluoroethane (Cas #1717-00-6). Dichlorofluoroethane is not defined as a taxable solvent, pursuant to section 206.9925(6), F.S. The tax for water quality imposed under section 206.9935(2), F.S., would not include Genesolv 2000, a solvent composed of Dichlorofluoroethane. CONCLUSION Genesolv 2000, a solvent composed of Dichlorofluoroethane (Cas #1717-00-6) would not be taxable under the tax on water quality. This response constitutes a Technical Assistance Advisement under s. 213.22, F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice as specified in s. 213.22, F.S. Our response is based on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes or judicial interpretations of the statutes or rules upon which this advice is based may subject similar future transactions to a different treatment than expressed in this response. You are further advised that this response and your request are public records under Chapter 119, F.S., which are subject to disclosure to the public under the conditions of s. 213.22, F.S. Your name, address, and any other details which might lead to identification of the taxpayer must be deleted by the Department before disclosure. In an effort to protect the confidentiality of such information, we request you notify the undersigned in writing within 15 days of any deletions you wish made to the request or the response. Please note that we already have in file some documents evincing some desired deletions.

Sincerely,

Alan R. Fulton
Tax Audit Specialist III
Statutory Compliance Section
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Enclosure:
Ctrl No: 17834