|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|
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