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 510.1100

(b) FERTILIZERS

510.1100 "Marland" and "Colloidal Phosphate" are both considered fertilizers under Regulation 1588 and are exempt from tax. 4/30/53.