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 510.0880

(b) FERTILIZERS

510.0880 Hay and Straw applied to land is not "fertilizer" and tax applies to gross receipts. 1/30/50.