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 510.1480

(b) FERTILIZERS

510.1480 Soil Aid. Straw impregnated with horse excreta is "manure" regardless of the percentage of excreta included, unless the amount was so small as to be infinitesimal. 12/19/62.