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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1123

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1123

(b) Fertilizers

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510.1123 N-Serve 24, N-Serve 24E and Energizer. "N-Serve 24" and "N-Serve 24E" are pesticides, not fertilizers. "Energizer" is an auxiliary soil chemical, not a fertilizer. 4/11/78.