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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0175

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0175

(a) Seeds and Plants

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510.0175 Palm Trees. Since dates ordinarily constitute food for human consumption, on or after January 1, 1999 sales of palm trees that produce edible dates are exempt from tax even if sold for landscaping purposes under section 6358. The exemption does not apply to sales of the fruitless variety or to palm trees that produce inedible dates or dates not generally eaten. 6/11/99. (2000–1).