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IRS imposes excise tax on 121 chemicals including propylene oxide

 Last Update: 2023-02-13
 Source: Internet
 Author: User

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The IRS announced June 24 that it has established rates for 121 taxable substances that are subject to the Superfund Chemical Excise Tax under IRS (Code) Section 4671(a)
.

Dutiable substances are those listed in Regulation 4672(a)(3) or Notice 2021-66
.
Substances may be added or removed from the list of taxable substances in the future
.

Specifically, the Act imposes an excise tax on businesses that sell or use taxable chemicals by manufacturers, producers or importers of taxable chemicals
.

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