Sales Tax Exemptions for Pesticides-2
SECTION 41.
Paragraph (p) of section 6 of said chapter 64H, as appearing in the 2006 Official Edition, is hereby amended by striking out clause (3) and inserting in place thereof the following clause:-
(3) sales of fertilizer, including ground limestone, hydrated lime, seed inoculants and plant hormones, as well as other substances commonly regarded in the same category and for the same use, but not including any sales of pesticides, including insecticides, herbicides, fungicides, miticides and all materials registered with the Environmental Protection Agency as pesticides under the Federal Insecticide, Fungicide and Rodenticide Act and other pesticides commonly regarded in the same category and for the same purpose, except when purchased by a person licensed under chapter 132B or otherwise exempt under paragraph (r);.