Did peat moss qualify as exempt fertilizer under California's historical rule?

Plain-English summary

California relied on the Department of Agriculture's classification of peat moss as a soil amendment. It therefore was not fertilizer within the historical exemption rule.

The broader source also referred the taxpayer's one-season bulb issue back to audit for possible adjustment, but did not state a completed bulb determination.

Common questions

Was peat moss classified as fertilizer?

No.

What was its classification?

A soil amendment.

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/510-1220.pdf

Original ruling text

510.1220

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
May 9, 1950

Gentlemen:

This will advise you that your letter of April 21 is being construed as a petition for redetermination of our determination against you of April 18, 1950, in the amount of $1,152.49. A review of the information contained in your letters of March 29 and April 21 indicates that an adjustment may be in order with respect to sales of bulbs to you which are entirely consumed in one growing season, the products of which are resold by you. We are referring this matter to our Audit Section for further processing. You will be advised in due course of any proposed adjustment to be made upon redetermination. For your information we advise you that the Department of Agriculture has informed us that peat moss is classified as a soil amendment. Therefore, peat moss is not fertilizer within the meaning of the Sales and Use Tax Law and Ruling 48, copy enclosed.

Very truly yours,

R. G. HAMLIN
Associate Tax Counsel