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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0320

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0320

(a) Seeds and Plants

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510.0320 Use of Seed Products for Research Purposes. Section 6358 of the Sales and Use Tax Law which exempts the sale of seed "the products of which ordinarily constitute food for human consumption," exempts the sale of vegetable seed even though the products may be used for research purposes. 8/30/66.