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 510.0700

(b) FERTILIZERS

510.0700 Fill Dirt. Sales of fill dirt to dairies and farmers are subject to tax. Such product is not an exempt fertilizer. 10/15/53.