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 510.0220


510.0220 Seeds and Seedlings of Timber Trees. Sales of seeds and seedlings to a purchaser, solely for the purpose of producing timber trees to be harvested and sold are exempt as sales for resale. The sale of the seeds is also exempt under section 6358(c). If the trees are, in fact, purchased also for an additional specific purpose, i.e., seed production or prevention of soil erosion, the tax would be applicable. Mere incidental beneficial effects of the trees will not, however, result in the tax becoming applicable. 4/1/66.