"Speculative accumulation" shall mean the accumulation of waste tires for the purpose of reuse, recycling or shipment out of state, whereby in a calendar year, the amount of tire material reused, recycled or shipped out of state does not equal at least seventy-five percent (75%) by weight of such material in storage on January 1st of that calendar year.
132 Neb. Admin. Code, ch. 1, § 129