California – Approved Regulation To Clarify Exemption For Hydroponic Farmers

SALT Report 3492 – The publication of amendments to regulation 1588, which would clarify the qualification of hydroponic farmers for sales and use tax exemptions has been approved.  If approved the amendment will include carbon dioxide (CO2) in the definition of fertilizer, allowing sales of carbon dioxide and carbon dioxide products to qualify for the sales and use tax exemption. 

For Further Information:

CA BOE News Release

CA BOE Issue Papers