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 510.1355

(b) FERTILIZERS

510.1355 Rye Grain. Rye grain does not meet the definition of either a "commercial fertilizer" or an "agricultural mineral." The fact that it may be later used by the purchaser to produce a mixture which may meet the definition of an "agricultural mineral" does not affect the application of tax to the sale of the rye grain. 4/15/81.