Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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195.0000 CONTAINERS AND LABELS—Regulation 1589

Annotation 195.1820


195.1820 Fertilizer Analysis Tags. The analysis tags required by law to be attached to a farmer's bulk tank containing liquid fertilizer, and which are attached to the customers' tanks after the liquid fertilizer sold is placed therein, may be regarded as purchased for resale by the seller of the liquid fertilizer, similar to the feed analysis tags and nameplates. 6/8/60.