Were peat moss and peat humus exempt fertilizer when used to grow food-producing plants?
Apply this to your situation
This page answers the general question as of 1951. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
California said peat moss and peat humus were similar products that differed only in quality. It classified both as soil amendments rather than fertilizer.
Retail sales of either product were taxable even when used to grow food-producing plants.
Common questions
Was peat humus exempt fertilizer?
No.
Did the same result apply to peat moss?
Yes.
Did food-crop use change the result?
No.
Citations and references
The supporting opinion does not cite a specific statute or regulation.
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/510-1200.pdf
Original ruling text
STATE OF CALIFORNIA
510.1200
STATE BOARD OF EQUALIZATION
Sacramento, California
August 1, 1951
Mr. ______
R. G. Hamlin
Peat Moss and Peat Humus
In response to your inquiry of July 10 you are advised that the Department of Agriculture has informed us that peat moss and peat humus are similar products, differing only in quality, and that each product is a soil amendment and not a fertilizer. Accordingly, the tax will apply to sales of either peat moss or peat humus at retail whether or not it is used for growing food producing plants.
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