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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0880

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0880

(b) Fertilizers

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510.0880 Hay and Straw applied to land is not "fertilizer" and tax applies to gross receipts. 1/30/50.