Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
510.0600 Cover Crop Seed. Sales of cover crop seed are not subject to tax where the cover crop is plowed under for use as fertilizer, provided the cover crop is planted on land which, after the cover crop is plowed under, will be used in the production of food products for human consumption or for the production of crops for sale. 3/29/50.