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BTLG Table of Contents > Sales and Use Tax Annotations > S > 510.0000 Seeds, Plants and Fertilizers > Annotation 510.1600

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S

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510.0000 Seeds, Plants and Fertilizers—Regulation 1588

Annotation 510.1600

(b) Fertilizers

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510.1600 Vetch and Grass Seeds. Vetch seed, when planted as a cover crop and plowed under, is a fertilizer. 2/26/53.