Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.1105


510.1105 Mushroom Growing. Hay and straw may be purchased for resale when purchased for use as a compost to provide essential nutrients for mushrooms which are grown for resale. Peat moss may not be purchased for resale because it does not possess nutritional qualities for mushroom production. 9/11/75.