Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.1123

(b) FERTILIZERS

510.1123 N-Serve 24, N-Serve 24E and Energizer. "N-Serve 24" and "N-Serve 24E" are pesticides, not fertilizers. "Energizer" is an auxiliary soil chemical, not a fertilizer. 4/11/78.