Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.0010


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.