Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-12 - TAX ON PERCHLOROETHYLENE
Section 12B-12.002 - Definitions. For purposes of this rule
Universal Citation: FL Admin Code R 12B-12.002
Current through Reg. 50, No. 187; September 24, 2024
(1) "Importer" means any person who imports perc, or causes perc to be imported into Florida.
(2)
(a)
"Perchloroethylene" means a liquid solvent containing no less than 95 percent
of the specific chemical compound designated as
C12C:CC12 bearing Chemical
Abstracts Service Registry Number 127-18-4 assigned by the American Chemical
Society's Chemical Abstracts Service.
(b) "Chemical Abstracts Service Registry
Number 127-18-4" is the numeric designation assigned by the American Chemical
Society's Chemical Abstracts Service that uniquely identifies
perchloroethylene.
(3) "Producer" means any person located in Florida who manufactures or produces perc.
Rulemaking Authority 212.18(2), 213.06(1), 376.75(9)(b) FS. Law Implemented 376.301, 376.75 FS.
New 2-19-95, Amended 3-18-96.
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