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 510.0300


510.0300 Treatment of Exempt Seed. Charges for treating exempt seed, such as beans, are not taxable. If the chemicals used in treatment become incorporated into the seed, the chemicals may be purchased for resale. It is immaterial whether the seed is furnished by the customer, or is sold to him by the person applying the chemicals to the seed. 1/7/52.