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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1100

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1100

(b) Fertilizers

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510.1100 "Marland" and "Colloidal Phosphate" are both considered fertilizers under Regulation 1588 and are exempt from tax. 4/30/53.