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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0077

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0077

(a) Seeds and Plants

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510.0077 Fig Pollen. Capri fig pollen which is sold for use in pollination of the Calimyrna fig is exempt from tax even though the Capri fig is inedible. The pollen is regarded as an annual plant which is used in the production of Calimyrna figs for human consumption. 11/8/94.