Changes to Existing Law
HB1254 — Exempt any soil amendment used exclusively for agricultural purposes from sales tax.
1 section modified+353-0
View:
§ 10-45
New Section+353
NEW SECTION added to Chapter 10-45
There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the sale of any soil amendment, as defined in § 38-19A-1, provided five hundred pounds or more of any one of these products is sold in a single sale to be used exclusively for agricultural purposes. 9