(a) The commission, in consultation with the comptroller, shall promulgate rules to establish guidelines by which a product is eligible to be considered a recycled product based on:
(1) the percent of the total content of a product that consists of recycled material; or
(2) the portion of the total content of a product that is determined to consist of recycled material according to a third-party certification system for mass balance attribution identified by the commission under § 361.4215.
(b) The guidelines established under this section shall specify a minimum percent of the recycled material in a product which must be postconsumer waste or post-use polymers.

(c) The guidelines established under this section shall be classified by types of products.
(d) The commission’s guidelines shall be established taking into consideration the guidelines promulgated by the Environmental Protection Agency for federal procurement of recycled products as authorized by the Solid Waste Disposal Act (42 U.S.C. § 3259 et seq.).