Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
(a) SEEDS AND PLANTS
510.0120 Nursery Stock. Seeds, annual plants, and fertilizer to produce and grow nursery stock for resale are not taxable, nor are nonreturnable containers in which stock is placed and both sold. 6/19/50. (Am. 2002–2).