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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
510.0000 Seeds, Plants and Fertilizers—Regulation 1588
Annotation 510.1000
(b) Fertilizers
510.1000 Legume Inoculants are not fertilizers, and sale thereof to persons who will coat seeds with inoculant and plant seeds is not exempt. 7/30/59.