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 510.1520

(b) FERTILIZERS

510.1520 Sulfuric Acid Used as Weed Killer or Agricultural Mineral. When sulfuric acid is sold for the purpose of altering the pH of soil, it is classified by the Department of Agriculture as an agricultural mineral and if applied to land, the products of which are to be used as food for human consumption or sold in the regular course of business, it qualifies as an exempt fertilizer under section 6358. If sulfuric acid is sold for use as a weed killer and is so used, it is not classified as an agricultural mineral and does not qualify as an exempt fertilizer under section 6358. 1/5/57.