Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1360

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.