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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0440

(b) Fertilizers


510.0440 Agricultural Minerals. Soft Phosphate with Colloidal Clay, Glauconitic Marl, Marland, Hoover's Mix, and Hybro-Tite are agricultural minerals and exempt from tax as fertilizers. 2/8/54.