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 510.1600

(b) FERTILIZERS

510.1600 Vetch and Grass Seeds. Vetch seed, when planted as a cover crop and plowed under, is a fertilizer. 2/26/53.