Were household chlorine bleach used on clothing and ammonia cleaner used on kitchen surfaces subject to Florida pollutants tax?

Plain-English summary

Florida exempted both household cleaning products from pollutants tax despite their chlorine and ammonia content.

The bleach was manufactured and labeled for laundering garments and other fabrics in close contact with the human body, fitting the rule for products used to clean, disinfect, or sanitize the body or items in close contact with it. The ammonia product was labeled as an all-purpose cleaner for sinks, counters, stovetops, and small appliances, fitting the rule for cleaning food-contact surfaces.

Common questions

Was chlorine content alone enough to make the bleach taxable? No. The product's intended laundry use qualified for the exclusion.

Why was the ammonia cleaner exempt? Its intended use included cleaning and sanitizing food-contact surfaces.

Did the ruling cover every chlorine or ammonia product? No. It applied to the two products and label uses described.

Citations and references

• Fla. Stat. § 206.9925(5)
• Fla. Admin. Code r. 12B-5.400(2)(j)2.-3.
• Fla. Stat. § 213.22

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 99B5-001

Original ruling text

TAA 99B5001
SUMMARY
Taxpayer requested information on whether the sale of a product containing chlorine, and manufactured for use as a
bleach to clean, deodorize, and to remove stains from garments and other fabrics is subject to pollutants tax.
Taxpayer also requested information on whether the sale of a product containing ammonia, and manufactured for use
as a general household cleaner is subject to pollutants tax.
The product containing chlorine and manufactured for use as a bleach is determined to be exempt from pollutants tax
under the provisions of Rule Section 12B-5.400, F.S., subsection (2), paragraph (j), subparagraph 2. Under these
provisions, "Products intended to be used to clean, disinfect, and sanitize the human body or items in close contact
with it" are exempt from pollutants tax.
The product containing ammonia and manufactured for use as an all-purpose cleaner is also determined to be exempt
from pollutants tax under the provisions of Rule Section 12B-5.400, F.S., subsection (2), paragraph (j), subparagraph

3. Under these provisions, "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" are exempt from pollutants tax.

[[January 13, 1999]]

Re:Technical Assistance Advisement No. 99(B)(5)001
<>
Chapter 206, Florida Statutes
Rule Section 12B-5.400, Florida Administrative Code
XXX (hereinafter referred to as Company)
XXX (hereinafter referred to as Cleaner 1)
XXX (hereinafter referred to as Cleaner 2)
Dear :
This is in response to your request for a Technical Assistance Advisement regarding pollutants taxes imposed on the
sale of products containing chlorine and ammonia.
ISSUE
Whether Cleaner 1 and Cleaner 2 are exempt from pollutants taxes imposed under the provisions of s. 206.9925,
Florida Statutes.
FACTS AS PRESENTED

The label you have provided for Cleaner 1 reveals that Cleaner 1 is a formulated product containing sodium
hypochlorite, and is manufactured for use as a bleach in the process of laundering fabrics. The label provided for
Cleaner 2 indicates that Cleaner 2 is a formulated product containing ammonia, and is manufactured for use as an allpurpose cleaner.
In your letter, you state:
The ammonia, chlorine, and pesticides sold in our stores are in gallon and smaller containers and are sold at this level
primarily for in[-]home use for laundry, general cleaning, and household purposes. If the ammonia and chlorine
bleach products are considered taxable in these size containers, would they fall under the exemption for "Products
intended for application to the human body for the use in human personal hygiene, or human ingestion."?
LAW AND DISCUSSION
Section 206.9925, F.S., subsection (5), defines the term "pollutants" to include:
... any petroleum product as defined in subsection (4) as well as pesticides, ammonia, and chlorine; lead-acid
batteries, including, but not limited to, batteries that are a component part of other tangible personal property; and
solvents as defined in subsection (6), but the term excludes liquefied petroleum gas, medicinal oils, and waxes.
Products intended for application to the human body or for use in human personal hygiene or for human ingestion are
not pollutants, regardless of their contents. For the purpose of the tax imposed under s. 206.9935(1), "pollutants" also
includes crude oil.
The statutory language cited, is interpreted to mean products intended for application to the human body or for use in
human personal hygiene do not fall within the definition of the term "pollutants" regardless of their chemical
compositions. Subsection (2), paragraph (j) of rule section 12B-5.400, Florida Administrative Code, clarifies the intent
of statute by defining the phrase "Products intended for application to the human body or for use in human personal
hygiene" to mean, in pertinent part:
... 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,...

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....
   Information on the label provided for Cleaner 1 indicates that the manufacturer's intent is for Cleaner 1 to be used to
   "clean", "deodorize", or to "remove stains" from fabrics. Instructions for "Best Laundry Results" specify:
   Dilute 1 cup of bleach in 1 quart of water.
   Add to wash 5 minutes after the wash cycle has begun.

For heavily soiled loads, add slightly more [Cleaner 1].
Rinse to remove loose soil.
Fully soak garment for 5 minutes in solution of 1/4 cup [Cleaner 1] to 1 gallon of cool water.
Instructions on the label provided for Cleaner 2 specify:
DAILY CLEAN-UP FOR KITCHEN AND BATHROOM: Mix [Cleaner 2] [in] a clean trigger spray bottle (4-8
tablespoons with warm water) to clean sinks, counters, windows, mirrors, stovetops and small appliances.
CONCLUSION
The determination is made that Cleaner 1 is manufactured as a product intended for use as a cleaner of fabric which
comes into intimate contact with the human body, and is exempt from the imposition of pollutants tax. Further,
Cleaner 2 is manufactured as a product intended to be used to clean, disinfect, and sanitize food contact surfaces,
and it is also exempt from the imposition of pollutants tax.
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,
Lynwood Taylor
Senior Tax Specialist
Technical Assistance and Dispute Resolution
LNT/lt
Control No.: 35988