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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.0900

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.0900

(b) Fertilizers

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510.0900 Herbicide—Ordram 5 Granular, a selective herbicide used by rice farmers to control watergrass, is not a plant nutrient. Accordingly, it does not qualify as a fertilizer under section 6358 of the Revenue and Taxation Code. 3/4/66.