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 510.1108


510.1108 Mushroom Production. A mushroom log, which is primarily a bag of saw dust which is impregnated with mushroom spores and incubated for 3–4 months to produce a living mushroom culture, is not a "fertilizer" and tax applies to its retail sale. Mushroom spores are not seeds and tax applies to their retail sale. 9/21/94.