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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0470

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S

510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0470

(b) Fertilizers

510.0470 All-Purpose Spray Adjuvant and Spray Adjuvant Defoamer. "All-Purpose Spray Adjuvant" and "Spray Adjuvant Defoamer" are subject to sales tax because they cannot be classified as fertilizers within either the code or regulation meaning. These products do not contain nutrients. 5/3/77.