California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 7 - Specific Kinds of Property and Exemptions Generally › Section 1588 - Seeds, Plants and Fertilizer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Seeds and Plants. Tax does not apply to sales of seeds, annual plants, and
				  operative January 1, 1999, non-annual plants, the products of which ordinarily
				  constitute food for human consumption or the products of which are to be sold
				  in the regular course of the purchaser's business including fruit trees, berry
				  vines, and grape rootlings or rootstock, or cuttings of every variety. Tax does
				  not apply to sales of seed, the products of which will be used as feed for any
				  form of animal life of a kind the products of which ordinarily constitute food
				  for human consumption or the products of which are to be sold in the regular
				  course of the purchaser's business.
(b) Fertilizer.
(1) Definition. The term "fertilizer"
				  includes commercial fertilizers, agricultural minerals, manure, and carbon
				  dioxide. The terms "commercial fertilizers" and "agricultural minerals" as used
				  herein are defined in sections
				  14522(commercial
				  fertilizer) and
				  14512(agricultural
				  minerals) of the Food and Agricultural Code.
				  "Manure" means the excreta of any domestic animal or domestic fowl which is not
				  artificially mixed with any material except a material which has been used for
				  bedding, sanitary, or feeding purposes for such an animal or fowl or for the
				  preservation of the manure. The term "fertilizer" does not include "packaged
				  soil amendments" or "auxiliary soil and plant substances" as these terms are
				  defined (with the exceptions noted below) in sections
				  14552(packaged
				  soil amendments) and
				  14513(auxiliary
				  soil and plant substances) of the Food and
				  Agricultural Code. For the purposes of this regulation, "manures sold without
				  guarantees for plant nutrients" as described in section
				  14552 of the Food and Agricultural
				  Code are not packaged soil amendments and carbon dioxide is not an auxiliary
				  soil and plant substance as that term is defined in section
				  14513
				  of the Food and Agricultural Code.
(2) Application of Tax. Tax does not apply to
				  sales of fertilizer to be applied to land or in foliar application the products
				  of which are to be:
(a) used as food for
				  human consumption,
(b) used as feed
				  for any form of animal life of a kind the products of which ordinarily
				  constitute food for human consumption, or
(c) sold in the regular course of the
				  purchaser's business.
When insecticides are mixed with fertilizer and the mixture
					 sold, that portion of the total price allocable to the fertilizer may be
					 excluded from the measure of the tax if the mixed product is applied to land or
					 in foliar application the products of which are to be:
(a) used as food for human
				  consumption,
(b) used as feed for
				  any form of animal life of a kind the products of which ordinarily constitute
				  food for human consumption, or
(c)
				  sold in the regular course of the purchaser's
				  business.