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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 510.1400
(b) Fertilizers
510.1400 Soil Fumigants. Carbon bisulfide and soil fumigants used in killing weeds, nematodes, insects or fungus, do not come within the fertilizer exemption and are subject to tax. 9/14/55.