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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 510.1020

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S

510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1020

(b) Fertilizers

510.1020 Liquid Fertilizer. A person who sells liquid fertilizer is subject to sales tax on his purchase of nitrogen gas which is primarily used to pressurize the liquid fertilizer and force it into the irrigation system and is only secondarily used as a fertilizing agent. 8/28/69.