Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Sales And Use Tax Law


Article 1. General Exemptions

Section 6358.2

6358.2. Poultry litter. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of wood shavings, sawdust, rice hulls, or other products that are used as litter in poultry and egg production and that are ultimately resold as, or incorporated into fertilizer products.

History—Added by Stats. 1993, Ch. 568, in effect September 28, 1993, but operative January 1, 1994. Stats. 1994, Ch. 146, in effect January 1, 1995, added "as," after "resold".