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HB19-1329

Wholesale Sales Agricultural Fertilizer Tax Exempt

Concerning the sales and use tax treatment of certain wholesale sales related to the production of agricultural products.
Session:
2019 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Wholesale sales are not subject to sales and use taxes. The bill includes sales of fertilizer used in the production of agricultural and livestock products in the definition of "wholesale sales" for sales and use tax purposes.

The bill further specifies that, for purposes of defining a wholesale sale, spray adjuvants may be sold for use in the production of agricultural and livestock products.
(Note: This summary applies to this bill as introduced.)

Status

Introduced
Passed
Became Law

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Bill Text