Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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510.0000 SEEDS, PLANTS AND FERTILIZERS—Regulation 1588

Annotation 510.1580


510.1580 Use of Fertilizer—Application to Land. Where original use of fertilizer by buyer is for other than application to land (for example, for use in litter) tax applies irrespective of fact that litter is later used as fertilizer. 10/11/51.