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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1590

(b) Fertilizers


510.1590 Vegetable Garden Fertilizers. Best Bumper Crop 6-10-10 Tomato and Vegetable Food, Scott's Grow Fertilizer 18-24-6 Vegetables, and Ortho Tomato and Vegetable Food are specifically sold as fertilizer mixtures appropriate for application in vegetable gardening. No other use is suggested or recommended. Accordingly, retail sales of those fertilizers will be considered exempt sales of fertilizers to be applied to land the products of which are to be used as food for human consumption whether or not the purchaser has supplied the retailer with a certificate stating that those products are purchased for application to land the products of which are to be used as food for human consumption. 4/25/80.