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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0710

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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.