Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
(a) SEEDS AND PLANTS
510.0020 Bulbs, plowed under or otherwise destroyed at the termination of one growing season, are regarded as annual plants, and the sale thereof is exempt if the products are to be sold in the regular course of business. 9/19/52.