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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 510.1080
(b) Fertilizers
510.1080 Manure as a Fertilizer. A product which consists of animal or poultry manure to the extent of approximately 50 percent to 60 percent is properly classified as a manure and is, therefore, considered a fertilizer. 11/4/53.