Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
510.0000 Seeds, Plants and Fertilizers—Regulation 1588
Annotation 510.0880
(b) Fertilizers
510.0880 Hay and Straw applied to land is not "fertilizer" and tax applies to gross receipts. 1/30/50.