| April 17, 1981 |
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| ********** ("Company") is a pest-control business that sells insecticides to the public. You inquire whether the Company's sales of insecticides are subject to tax. |
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| Massachusetts General Laws Chapter 64H, Section 6(p)(3) exempts from tax sales of: |
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| "fertilizer, including ground limestone, hydrated lime, insecticides, fungicides, seed innoculants, seed disinfectants and plant hormones, as well as other substances commonly regarded in the same category and for the same use." |
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| Based on the foregoing, it is ruled that the Company's sales of insecticides are exempt from the sales tax. |
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| Very truly yours, |
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| /s/L. Joyce Hampers |
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| L. Joyce Hampers |
| Commissioner of Revenue |
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| LJH:JXD:mf |
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| LR 81-34 |
