Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.0013

(a) SEEDS AND PLANTS

510.0013 Amplify D. Amplify D is a chemical substance (adenosine monophosphate) which is applied to either the soil or the seed and is intended to improve the germination, growth, or other desirable characteristics of plants (emergence and seedling vigor). Accordingly, Amplify D is an auxiliary plant substance as defined in Food Agricultural Code section 14513 and, therefore, does not qualify for tax exempt treatment under Regulation 1588. 10/11/89.