Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
510.0900 Herbicide—Ordram 5 Granular, a selective herbicide used by rice farmers to control watergrass, is not a plant nutrient. Accordingly, it does not qualify as a fertilizer under section 6358 of the Revenue and Taxation Code. 3/4/66.