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 510.0720


510.0720 Foliar Applications. Exemption of sales of fertilizer will not be denied upon the basis that the fertilizer is applied by spreading on the foliage of the plants.

Ultimate utilization of the fertilizer by the plant irrespective of the method of application, wherein the material actually reaches the soil and is absorbed by the plant through the roots, governs our conclusion. Any other construction of the exemption statute would seem to be unreasonable. 7/17/53.