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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0700

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0700

(b) Fertilizers

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510.0700 Fill Dirt. Sales of fill dirt to dairies and farmers are subject to tax. Such product is not an exempt fertilizer. 10/15/53.