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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 510.0820
(b) Fertilizers
510.0820 "Greenz 26." "Greenz 26" is an agricultural mineral and, if applied to land, the products of which are to be used as food for human consumption, or sold in the regular course of business, is exempt from sales tax. 10/4/56.