Ezel / Tax Rulings / CA

Was Greenz 26 exempt as an agricultural mineral when applied to qualifying farmland?

Short answer Yes, when applied to land whose products would be used as human food or sold in the regular course of business.
State
CA
Ruling
Annotation 510.0820
Tax type
Sales and Use Tax
Issued
1956-10-04
Issued by
California State Board of Equalization
Requested by
A business asking about Greenz 26
Topics
food crop farm products
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1956. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1956
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This brief 1956 opinion classified Greenz 26 under historical Agriculture Code section 1022 and conditioned the exemption on qualifying land use. The extracted body spells the product once as Greez 26, while the official annotation and source heading use Greenz 26; this page follows the official identifier. Current agricultural-mineral, product-composition, land-application, crop-use, labeling, and exemption rules control today.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California classified Greenz 26 as an agricultural mineral. Its sale was exempt when the product was applied to land whose products would be used as food for human consumption or sold in the regular course of business.

Common questions

Was Greenz 26 an agricultural mineral?

Yes.

Did every use qualify?

No. The source tied the exemption to the products of the treated land being human food or sold in the regular course of business.

Citations and references

  • Historical California Agriculture Code § 1022

Source

Original ruling text

510.0820

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

October 4, 1956

C--- Z--- C--XXX --- Street
--- --- XX, California
Attention:

Z-2522

J. D. G--Tax Staff Assistant

Gentlemen:
In your letter of September 4 you inquire regarding Greenz 26.
We regard Greez 26 as an agricultural mineral as defined in Section 1022 of the Agriculture
Code. Accordingly, if it is applied to land, the products of which are to be used as food for human
consumption, or sold in the regular course of business, the sales tax does not apply.
If you have further questions, feel free to inquire.
Very truly yours,

Warren W. Mangels
Associate Tax Counsel

---:rc
cc:

--- --- - Auditing

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