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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 510.1420
(b) Fertilizers
510.1420 Soil Fumigants. Sales of, used to fumigate the soil and dust and spray materials used for insect control are not exempt from sales tax. 10/5/54.