Tax Type
Property Tax
Description
Farm Supply Merchant;Fertilizer Blending;Manufacturing
Topic
Property Subject to Tax
Date Issued
03-01-1977
A farm supply merchant who purchases fertilizer ingredients and blends them to make any mixture desired by the customer is not considered a "manufacturer' for property tax purposes. Thus, the supplier's inventory is subject to the local tax on merchants' capital rather than the State tax on capital not otherwise taxed.
Attorney General's Opinion