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 510.1420

(b) FERTILIZERS

510.1420 Soil Fumigants. Sales of, used to fumigate the soil and dust and spray materials used for insect control are not exempt from sales tax. 10/5/54.