Sales of lime and land plaster for agricultural purposes whether the inspection tax is paid or not are exempt from sales and use tax. It includes beekeepers, dairy operators, poultry farmers, egg producers, livestock farmers, nurserymen, greenhouse operators, orchardmen and other persons engaged in the commercial production of plants and animals as described in this Rule for sale in the regular course of business. It does not include someone who merely cultivates the soil for the ornamental effects nor does it include home gardening or commercial activities other than the types described in this Rule. Retail sales of sand or grit for use in the production of animals are subject to the four percent state tax and any applicable local sales or use tax. Retail sales of remedies, vaccines, medications, litter materials, and feed for pets, such as birds, cats, and dogs, are subject to the four percent state tax and any applicable local sales or use tax.
Pesticide means any substance used to kill rats, mites, insects, fungi and bacteria.
The other items herein defined are exempt only when purchased for the commercial production of plants or to spray, dust, dip, fumigate or otherwise protect animals held or produced for commercial purposes or their quarters against insects, diseases or rodents. August 1, 1996. October 1, 1993. Sales of rodenticides, insecticides, herbicides, fungicides and pesticides for household purposes are subject to the four percent state tax and any applicable local sales or use tax. Sales of insecticides for use on lawns and golf courses are subject to the four percent state tax and any applicable local sales or use tax.