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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 510.1360
(b) Fertilizers
510.1360 Sewage Sludge. Sewage sludge, containing 5 percent or more of nitrogen, available phosphorus pentoxide and potassium oxide in combination qualifies as a fertilizer under section 1022 of the Agricultural Code and section 6358 of the Revenue and Taxation Code. 1/21/66.