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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 510.1650

(b) Fertilizers


510.1650 Worms and Worm Castings. Worms and Worm castings sold for use in organic gardening do not qualify for exemption as fertilizer to be applied to land. 7/7/77.