May 24, 1982

Your client ("Company") is an Ohio corporation engaged in Massachusetts in the lawn-care and landscaping business. Its contracts with customers require it to apply fertilizers and weed- and insect-control agents to commercial and residential lawns. You inquire whether the Company must pay the Massachusetts sales or use tax when it purchases such items in Massachusetts or outside Massachusetts for use in Massachusetts, and whether its charges to Massachusetts customers for applying such items to their lawns are subject to the sales or use tax.

Massachusetts General Laws Chapter 64H, Section 6(p)(3) provides that the following are exempt from the sales or use tax:

"sales of fertilizer, including ground limestone, hydrated lime, insecticides, fungicides, seed inoculants, 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 sale or use in Massachusetts of fertilizers and weed- and insect-control agents is not subject to tax; therefore, the Company need not pay a tax when purchasing or using such items in Massachusetts, nor must it collect a tax from Massachusetts customers when it applies such items to their lawns.

Very truly you

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

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LR 82-55