(1) Sales of
fertilizer when used for agricultural purposes are exempt from sales and use
(2) The word "fertilizer" as used
in the exemption sections referenced above means any material (not including
cottonseed meal when unmixed with other material) which results in an increase
in plant growth when added to the basic natural substances in which plants are
grown. Basic natural substances, including sand, clay, top soil, and water are
not to be considered to fall within the meaning of the word "fertilizer" as
used in those sections.
Ammonium nitrate when used as an explosive, and not for agricultural purposes
as a fertilizer, is taxable when sold to the consumer or user.
Author: Dan DeVaughn
Ala. Admin. Code r.
Adopted March 9, 1961.
Amended: November 1, 1963. Filed September 28, 1982. Amended: effective March
Code of Ala.