April 17, 1981
********** ("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.
Massachusetts General Laws Chapter 64H, Section 6(p)(3) exempts from tax sales of:
"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."
Based on the foregoing, it is ruled that the Company's sales of insecticides are exempt from the sales tax.
Very truly yours,
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue
LJH:JXD:mf
LR 81-34

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