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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1400

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1400

(b) Fertilizers

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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.