Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
510.1080 Manure as a Fertilizer. A product which consists of animal or poultry manure to the extent of approximately 50 percent to 60 percent is properly classified as a manure and is, therefore, considered a fertilizer. 11/4/53.