Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588
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.