Were vetch seed used as a plowed-under cover crop and Sudan grass seed used for pasture exempt?

Plain-English summary

California treated vetch seed as fertilizer when it was planted as a cover crop and then plowed under.

The source separately treated Sudan grass seed as exempt when planted primarily as pasture grass for animals to graze, under another provision of historical Ruling 48.

Common questions

Was plowed-under vetch treated as fertilizer?

Yes.

Was Sudan grass seed treated the same way?

No. It qualified under the separate pasture-use rule described in the source.

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/510-1600.pdf

Original ruling text

510.1600

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