IRS emite tasas de impuestos especiales sobre productos químicos Superfund
El Servicio de Impuestos Internos anunció hoy que ha prescrito tasas impositivas para 121 sustancias sujetas a impuestos que están sujetas al impuesto especial sobre productos químicos Superfund impuesto por la sección 4671(a) del Código de Impuestos Internos (Código). Las sustancias sujetas a impuestos son aquellas enumeradas en cualquiera de las secciones 4672(a)(3) del Código o Aviso 2021-66. Las sustancias pueden agregarse o eliminarse de la lista de sustancias imponibles en una fecha posterior.
The rates will be included in the instructions to Form 6627, Environmental Taxes, and under Recent Developments for Form 6627, Environmental Taxes.
| Taxable Substance | Tax Rate per Ton |
|---|---|
| 1,3-butylene glycol | $ 7.28 |
| 1,4 butanediol | $ 4.68 |
| 1,5,9-cyclododecatriene | $ 9.74 |
| 2-ethyl hexanol | $ 7.16 |
| 2-ethylhexyl acrylate | $ 7.34 |
| acetone | $ 20.06 |
| acetylene black | $ 10.52 |
| acrylic acid resins | $ 5.65 |
| methacrylic acid resins | $ 14.94 |
| acrylonitrile | $ 9.38 |
| adipic acid | $ 6.13 |
| adiponitrile | $ 8.57 |
| allyl chloride | $ 10.38 |
| alpha-methylstyrene | $ 9.93 |
| ammonium nitrate | $ 1.49 |
| aniline | $ 9.40 |
| benzaldehyde | $ 8.47 |
| benzoic acid | $ 7.31 |
| bisphenol-A | $ 10.23 |
| butanol | $ 6.31 |
| butyl acrylate | $ 6.84 |
| butyl benzyl phthalate | $ 12.15 |
| carbon tetrachloride | $ 10.62 |
| chlorinated polyethylene | $ 10.25 |
| chloroform | $ 10.51 |
| chromic acid | $ 4.37 |
| cumene | $ 9.74 |
| cyclododecanol | $ 9.05 |
| cyclohexane | $ 10.02 |
| decabromodiphenyl oxide | $ 17.99 |
| di-2 ethyl hexyl phthalate | $ 7.37 |
| diethanolamine | $ 6.01 |
| diglycidyl ether of bisphenol-A | $ 13.86 |
| diisopropanolamine | $ 12.76 |
| dimethyl terephthalate | $ 5.91 |
| dimethyl-2, 6-naphthalene dicarboxylate | $ 6.81 |
| di-n-hexyl adipate | $ 8.23 |
| diphenyl oxide | $ 13.73 |
| diphenylamine | $ 10.28 |
| epichlorohydrin | $ 12.89 |
| ethyl acrylate | $ 4.09 |
| ethyl alcohol for nonbeverage use | $ 5.94 |
| ethyl chloride | $ 4.52 |
| ethyl methyl ketone | $ 7.60 |
| ethyl benzene | $ 9.74 |
| ethylene dibromide | $ 9.03 |
| ethylene dichloride | $ 6.62 |
| ethylene glycol | $ 4.38 |
| ethylene oxide | $ 6.23 |
| ferrochrome ov 3 pct. carbon | $ 4.83 |
| ferrochromium nov 3 pct | $ 4.83 |
| hexabromocyclododecane | $ 9.11 |
| hexamethylenediamine | $ 8.93 |
| isobutyl acetate | $ 4.47 |
| Isophthalic acid | $ 6.23 |
| isopropyl acetate | $ 4.54 |
| Isopropyl alcohol | $ 6.82 |
| linear alpha olefins | $ 9.74 |
| maleic anhydride | $ 5.75 |
| melamine | $ 4.28 |
| methyl acrylate | $ 5.39 |
| methyl chloroform | $ 6.37 |
| methyl isobutyl ketone | $ 23.65 |
| methyl methacrylate | $ 14.75 |
| methylene chloride | $ 10.33 |
| monochlorobenzene | $ 10.12 |
| monoethanolamine | $ 5.96 |
| monoisopropanolamine | $ 11.74 |
| nickel oxide | $ 7.03 |
| normal butyl acetate | $ 4.47 |
| normal propyl acetate | $ 3.73 |
| nylon 6/6 | $ 8.67 |
| ortho-dichlorobenzene | $ 10.35 |
| ortho-nitrochlorobenzene | $ 7.49 |
| para-dichlorobenzene | $ 10.35 |
| para-nitrochlorobenzene | $ 7.49 |
| para-nitrophenol | $ 8.59 |
| pentaerythritol | $ 3.86 |
| perchloroethylene | $ 10.89 |
| phenol | $ 12.47 |
| phenolic resins | $ 9.86 |
| phosphorous pentasulfide | $ 2.49 |
| phosphorous trichloride | $ 6.21 |
| phthalic anhydride | $ 7.01 |
| poly 1,4 butyleneterephthalate | $ 7.21 |
| poly(propylene)glycol | $ 10.38 |
| poly(propylene/ethylene)glycol | $ 8.84 |
| poly(propyleneoxy)sucrose | $ 2.04 |
| poly(propyleneoxy/ethyleneoxy)sucrose | $ 2.57 |
| polyalphaolefins | $ 11.37 |
| polybutadiene | $ 9.74 |
| polybutene | $ 9.74 |
| polybutylene | $ 9.74 |
| polybutylene/ethylene | $ 9.74 |
| polycarbonate | $ 10.84 |
| polyethylene resins, total | $ 9.74 |
| polyethylene terephthalate pellets | $ 6.82 |
| polypropylene | $ 9.74 |
| polypropylene resins | $ 9.74 |
| polystyrene homopolymer resins | $ 9.93 |
| polyvinylchloride resins | $ 7.46 |
| propanol | $ 5.47 |
| propylene glycol | $ 10.38 |
| propylene oxide | $ 13.60 |
| styrene | $ 9.93 |
| styrene-butadiene, latex | $ 9.84 |
| synthetic linear fatty alcohol ethoxylates | $ 7.12 |
| synthetic linear fatty alcohols | $ 9.29 |
| terephthalic acid | $ 6.23 |
| tetrabromobisphenol-A | $ 14.79 |
| tetrachlorophthalic anhydride | $ 8.95 |
| tetrahydrofuran | $ 5.78 |
| toluene diisocyanate | $ 10.85 |
| toluenediamine | $ 9.18 |
| trichloroethylene | $ 10.79 |
| triethanolamine | $ 6.04 |
| triisopropanolamine | $ 12.84 |
| trimethylolpropane | $ 4.63 |
| urea | $ 3.01 |
| vinyl acetate | $ 3.83 |
| vinyl chloride | $ 7.46
|
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