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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0020

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0020

(a) Seeds and Plants

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510.0020 Bulbs, plowed under or otherwise destroyed at the termination of one growing season, are regarded as annual plants, and the sale thereof is exempt if the products are to be sold in the regular course of business. 9/19/52.