Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
(a) SEEDS AND PLANTS
510.0077 Fig Pollen. Capri fig pollen which is sold for use in pollination of the Calimyrna fig is exempt from tax even though the Capri fig is inedible. The pollen is regarded as an annual plant which is used in the production of Calimyrna figs for human consumption. 11/8/94.