When were gypsum, soil sulphur, super phosphate, and sulfuric acid exempt as fertilizer or agricultural minerals?

Plain-English summary

California classified gypsum, soil sulphur, super phosphate, and sulfuric acid as commercial fertilizers or agricultural minerals.

The 1998 correction clarified that their sales were exempt when the products were sold as fertilizers for application to land whose products would be used as human food or sold in the regular course of business.

Common questions

Were all four products classified as fertilizer or agricultural minerals?

Yes.

Did every sale qualify for exemption?

No. The corrected annotation tied exemption to sale as fertilizer for qualifying land.

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/510-0860.pdf

Original ruling text

STATE BOARD OF EQUALIZATION
OFFICE CORRESPONDENCE

510.0860
Place:
Date:

To:

Mr. W. E. Williams

From:

John H. Murray

Re:

C--- & P--P. O. Box X
---, California

Sacramento, Calif.
January 3, 1950

You have referred to us for attention letter dated December 13 received from the above-named taxpayer and have requested our opinion with respect to the classification of certain products therein enumerated, claimed to be exempt from sales tax as commercial fertilizers. You are advised that gypsum, soil sulphur, super phosphate, and sulphuric acid are all classified as commercial fertilizers or agricultural minerals, within the meaning of Sales and Use Tax Ruling 48. Accordingly, the tax does ot apply to the sale of such products by the taxpayer to be applied to land, the products of which are to be used as food for human consumption or sold in the regular course of business.

RGH:HB

State of California

Board of Equalization

Memorandum

510.0860

To:

Ms. Leila Khabbaz

Date:

July 27, 1998

From:

Ronald L. Dick
Senior Tax Counsel

Telephone:

Subject:

Annotation 510.0860

(916) 445-6450
CalNet 8-485-6450

Annotation 510.0860 is in apparent conflict with 510.1520, although the latter’s backup memo reconciles the two. Please reword 510.0860 to read: “Gypsum, soil sulphur, super phosphate, and sulphuric acid are all classified as commercial fertilizers or agricultural minerals. The sale of the products is exempt from tax when they are sold as fertilizers for application to land the products of which are to be used as food for human consumption or sold in the regular course of business.”

RLD:sr

cc:

Mr. David Levine