Ala. Admin. Code r. 810-6-3-.45
Current through Register Vol. 42, No. 8, May 31, 2024
When purchased for agricultural use as a soil conditioner or plant food, peat or peat moss is exempt from the sales or use tax, as the case may be, by the fertilizer exemptions found in Sections 40-23-4(a)(2) and 40-23-62(5). (State v. Flowerwood Nursery, Inc., 55 So. 2d 130)
Author: Dan DeVaughn
Ala. Admin. Code r. 810-6-3-.45
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.