By Ms. Resor, a petition (accompanied by bill, Senate,
No. 537) of Pamela P. Resor for legislation relative to
the sales tax on pesticides. Environment, Natural
Resources and Agriculture. |
By Ms. Resor, a petition (accompanied by bill, Senate,
No. 537) of Pamela P. Resor for legislation relative to
the sales tax on pesticides. Environment, Natural
Resources and Agriculture. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Subsection (p) of section 6 of chapter 64H of the General Laws, as appearing in the 2004 official edition, is hereby amended by striking clause (3) and inserting in place thereof the following clause:-
(3) sales of fertilizer, including ground limestone, hydrated lime, seed inoculants and plant hormones, as well as other substances commonly regarded in the same category and for the same use, but not including any sales of pesticides, including insecticides, herbicides, fungicides, miticides and all materials registered with the Environmental Protection agency as pesticides under Federal Insecticide, Fungicide and Rodenticide Act as well as other pesticides commonly regarded in the same category and for the same purpose except when purchased by a person licensed pursuant to chapter one hundred thirty-two B; or purchased as an agricultural input which become an ingredient or component part of tangible personal property to be sold or which are consumed and used directly and exclusively in agricultural production, pursuant to section (6)(r) of chapter 64H.
