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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1355

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1355

(b) Fertilizers

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510.1355 Rye Grain. Rye grain does not meet the definition of either a "commercial fertilizer" or an "agricultural mineral." The fact that it may be later used by the purchaser to produce a mixture which may meet the definition of an "agricultural mineral" does not affect the application of tax to the sale of the rye grain. 4/15/81.