Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

S

510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.1000

(b) FERTILIZERS

510.1000 Legume Inoculants are not fertilizers, and sale thereof to persons who will coat seeds with inoculant and plant seeds is not exempt. 7/30/59.