### Question
What is the definition of taxable substance?


### Answer
The definition of **taxable substance** is as follows in *26 U.S.C. § 4672*:

> any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter

#### Citation:
  - *26 U.S.C. § 4672*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter C-Tax on Certain Imported Substances**

