Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
(a) SEEDS AND PLANTS
510.0010 Alfalfa, Flax and Cress Seeds. Alfalfa seeds used to make sprouts, flax seeds and cress seeds all qualify as " . . . seeds . . . the products of which ordinarily constitute food for human consumption . . . " and are exempt from sales tax, unless labeled as a food supplement or equivalent. 3/14/90.