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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0592

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0592

(b) Fertilizers

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510.0592 Complete Green. Complete Green is a synthetic polyelectrolyte, a special kind of polymer which is used in agriculture to improve the quality of topsoil. Synthetic polyelectrolyte is classified under section 14513(a) of the Food and Agriculture Code as auxiliary soil and plant substance. Section 14513 further provides, however, that substances which are commercial fertilizers, agriculture minerals, economic poisons, soil amendments, or manure "are excluded from the term auxiliary soil and plant substance." Thus, a substance which is classified as an "auxiliary soil and plant substance" under section 14513 does not qualify under the Food and Agriculture Code as a "commercial fertilizer," an "agriculture mineral," or a "manure." Since synthetic polyelectrolytes are specifically excluded from the definition of fertilizers, agricultural minerals, and manure under the Food and Agriculture Code, synthetic polyelectrolytes are not considered to be fertilizers under Regulation 1588. Therefore, Complete Green, a synthetic polyelectrolyte, is not a fertilizer and tax applies to the sales or use of this product. 1/30/84.