Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1108

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 510.1108

(b) Fertilizers

---

510.1108 Mushroom Production. A mushroom log, which is primarily a bag of saw dust which is impregnated with mushroom spores and incubated for 3–4 months to produce a living mushroom culture, is not a "fertilizer" and tax applies to its retail sale. Mushroom spores are not seeds and tax applies to their retail sale. 9/21/94.