Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
(a) SEEDS AND PLANTS
510.0360 Use Prior to Sale. Peat moss, sand, gravel, crushed rock, shavings, sticks, stakes, trellises, and plant ties, placed in the pots or cans with plants and ultimately sold along with the plant in the same pot or can, are exempt from tax.
However, the purchase price of any of these items which are used prior to being placed in such pots or cans, is not excludable from the measure of the tax. 4/13/53.