§ 1588. Seeds, Plants and Fertilizer.
18 CA ADC § 1588Barclays Official California Code of Regulations
Barclays 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 (Refs & Annos)
Article 7. Specific Kinds of Property and Exemptions Generally
18 CCR § 1588
§ 1588. Seeds, Plants and Fertilizer.
(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.
(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.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6358, Revenue and Taxation Code.
History
1. Amendment and renumbering of former section 1988 filed 3-30-70; effective thirtieth day thereafter (Register 70, No. 14).
2. Amendment filed 10-23-85; effective thirtieth day thereafter (Register 85, No. 43).
3. Amendment of subsection (a) filed 10-19-88; operative 11-18-88 (Register 88, No. 43).
4. Amendment of subsections (a) and (b)(1)-(2) filed 12-11-92; operative 1-11-93 (Register 92, No. 50).
5. Change without regulatory effect amending subsections (a) and (b)(2) filed 3-2-99 pursuant to section 100, title 1, California Code of Regulations (Register 99, No. 10).
6. Change without regulatory effect amending subsection (a) and Note filed 12-3-99 pursuant to section 100, title 1, California Code of Regulations (Register 99, No. 49).
7. Change without regulatory effect amending subsection (a) filed 1-13-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 2).
8. Amendment of subsections (b)(1) and (b)(2) filed 2-9-2015; operative 4-1-2015 (Register 2015, No. 7).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1588, 18 CA ADC § 1588
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