810-6-3-.72.  Tung Meal.

When purchased for agricultural use as a soil conditioner or plant food, tung meal is exempt from sales and use tax pursuant to the fertilizer exemptions found in Sections 40- 23-4(a)(2) and 40-23-62(5)). (Readopted through APA effective October 1, 1982, amended March 24, 1993)