### Question
How does ENVIRONMENTAL TAXES define taxable chemical?


### Answer
Under *26 U.S.C. § 4662*, **taxable chemical** is defined as:

> any substance—



(A) which is listed in the table under section 4661(b), and



(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing

#### Citation:
  - *26 U.S.C. § 4662*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter B-Tax on Certain Chemicals**

