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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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596.0000 Waste Byproducts
Annotation 596.0650
596.0650 Seedlings. Sales of eucalyptus seedlings to persons who will grow them expressly for fuel purposes are exempt from sales tax under section 6358.1 provided an exemption certificate under Regulation 1667 is taken by the seller in good faith and timely. The exemption would not apply if a purchase buys seedlings, plants them in a manner so as to control soil erosion, then harvest the trees for fuel. 3/8/84.