NAC372.540. Seeds and plants.

     1. The tax does not apply to sales of seeds, the products of which will be used as feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of the purchaser’s business.

     2. The tax applies to sales of nonannual plants, such as fruit trees and berry vines, whether or not the products will be sold or used as food for human consumption, unless the plants themselves, as distinguished from their products, are purchased for resale.

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 29, eff. 3-1-68]