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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1340

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1340

(b) Fertilizers

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510.1340 Root Zone Conditioners. A taxpayer sells an item which consists of a rockwool. It is applied in "slab" form to make the soil substrate uniform, to improve water distribution, and to control EC and PH more efficiently. Root zone conditioners such as the item sold by the taxpayer are neither fertilizers nor agricultural chemicals and their sales are therefore not exempt. 5/4/94.