Section 4030. Seeds and seedlings

Latest version.

The tax does not apply to sales of seeds and seedlings to a person who plants them in soil for growing agricultural products for market.

The tax applies to purchases of seeds and seedlings for use on lawns, golf courses, or in residential, commercial or other beautification projects.

For agricultural production of trees, see 23VAC10-210-50.

Historical Notes

Derived from VR630-10-97; revised January 1, 1979; amended, eff. January 1, 1985.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

                    
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