Was Sudan grass seed exempt when planted as pasture grass for animals to graze?

Plain-English summary

California exempted Sudan grass seed used primarily to grow pasture grass that animals would graze. The source treated the pasture as feed for animal life whose products would be sold in the regular course of business.

Common questions

Was Sudan grass seed exempt for grazed pasture?

Yes.

Did the source treat the seed as fertilizer?

No. Its fertilizer discussion concerned vetch in the same opinion.

Citations and references

• Historical Sales and Use Tax Ruling 48

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/510-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/510-0260.pdf

Original ruling text

510.0260

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

February 26, 1953

Mr. A--- W. B--Certified Public Accountant
--- --- --- Building
--- ---, California

Your letter of
November 24, 1952

Dear Mr. B---r:
You inquire concerning the application of sales tax to sales of vetch seed and Sudan grass seed. It is our opinion that vetch, when planted as a cover crop and plowed under, is a fertilizer as defined in Ruling 48. Accordingly, the sale of vetch seed for such purpose would be regarded as the sale of a fertilizer. We understand that Sudan grass is used primarily as a pasture grass, that is, it is planted in pasture and the animals are allowed to graze it. The sale of Sudan grass seed would therefore appear to fall within the exemption stated in the second sentence of Ruling 48. Very truly yours,

W. W. Mangels
Assistant Counsel

BH:ja
cc:

--- – Auditing