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 510.0560


510.0560 Bulk Organic Mulch. Tax does not apply to sales of bulk organic mulch composed of recycled or composted grass, leaves, and brush for use in an almond orchard if the seller supplies a nutrient analysis to the purchaser which conforms to Food and Agricultural Code section 14512 such that the product would be considered an agricultural mineral by the Department of Food and Agriculture. The seller is required to obtain a Fertilizing Materials License before marketing the product in California. Under such circumstances, the mulch would be considered to be an agricultural mineral and, therefore, fall within the definition of fertilizer under sales and use tax Regulation 1588(b)(1). 3/27/97.