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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 510.0710

(b) Fertilizers


510.0710 First Prize Products. "First Prize Plant Food" and "First Prize Planter Mix" are not exempt from California sales tax as commercial fertilizers. 5/3/77.