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 510.0190


510.0190 Seed Purchases and Growing Agreement. Separately stated charges for growing services required to transform avocado seeds into planting seedlings are subject to the tax where the true object of the purchaser's order was to obtain the seedlings ready for planting. 3/1/78.