Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.0580

(b) FERTILIZERS

510.0580 Carbon Dioxide. Carbon dioxide sold at retail to farmers for application to their land to assist in the neutralization of alkaline soils, qualifies as a "fertilizer." 5/6/60.