Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0300


410.0300 Fertilizer. A person selling fertilizer is required to hold a seller's permit even though all sales may be exempt as sales for resale or for application to land, the products of which will constitute food for human consumption.

The fact that under certain circumstances retail sales of fertilizers are taxable requires the holding of a seller's permit pursuant to section 6066 requiring all sellers to hold permits and section 6014 defining seller. Inasmuch as persons selling fertilizer are "sellers," they are under section 6015 "retailers" with respect to any retail sales made, that section providing in part that the term retailer includes "Every seller who makes any retail sales or sales of tangible personal property." 3/12/52.