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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 510.0980

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S

510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0980

(b) Fertilizers

510.0980 Larvacide (Chlorpicrin). Retail sales of Larvacide (Chlorpicrin) are not exempt as chlorpicrin is not a fertilizer or plant nutrient. 5/26/53.