Commercial fertilizer, agricultural crop protection products, and seed

From the 2024 DOR Tax Exemption Study

82.04.628 - Commercial fertilizer, agricultural crop protection products, and seed Description An eligible distributor may claim a B&O tax exemption for the gross proceeds of wholesale sales of the following products to an eligible retailer. An "eligible distributor" means a wholesaler who purchases commercial fertilizer, agricultural crop protection products, and seed from the manufacturer and resells those products only to eligible retailers who: - Are not affiliated persons. - Have an ownership interest in an entity that has 50% or more ownership interest in the wholesaler. “Affiliated persons” means persons who have any ownership interest, whether direct or indirect, in each other, or where any ownership interest, whether direct or indirect, in each of the persons by another person or by a group of other persons that are affiliated with respect to each other. “Eligible retailer” means a person engaged in the business of making retail sales of commercial fertilizer, agricultural crop protection products, and seed that also holds at least a 5% ownership interest in an entity that holds 50% or more ownership interest in an eligible distributor. Other distributors are not eligible