Appendices
		Appendix A: State Profiles Profiles of agriculture and its impacts on health and the environment in each of the twenty-nine states that exempt agri-chemicals from sales tax are available from Friends of the Earth upon request. They are also posted on the Friends of the Earth website at <http://www.foe.org/stateprofiles>. Reporters, activists and issue experts may find these to be a useful snapshot of their states. Some of the data in the state profiles is from the USGS Pesticides and Nutrient National Synthesis Projects and from the EPA. The USGS is documenting harm due to agricultural and urban use of pesticides and chemical nutrients. Under section 303 (d) of the Clean Water Act, the EPA is documenting the contamination of water bodies by a variety of nonpoint sources of pollution, including agri-chemicals. Additionally, some state departments of water, environment, and/or agriculture are also monitoring for pollution impacts. Although they do provide evidence of some of the agri-chemical impacts on the environment, these combined studies do not represent a comprehensive or complete picture.   Appendix B: Three Examples of Current Laws Exempting Agricultural Chemicals from Sales Tax The examples below illustrate how sales tax exemptions are written into law. Repealing exemptions of pesticides and synthetic fertilizers can involve striking only a few words from existing code. However, care should be taken not to strike organic compost or other non-polluting farm inputs. Georgia Sales and Use Tax Laws §48-8-3 Exemptions The sales and use taxes levied or imposed by the article shall not apply to: 25) The sale of seed; fertilizers; insecticides; fungicides; rodenticides; herbicides; defoliants; soil fumigants; plant growth regulating chemicals; desiccants including, but not limited to, shavings and sawdust from wood, peanut hulls, fuller's earth, straw, and hay; and feed for livestock, fish, or poultry when used either directly in tilling soil or in animal, fish, or poultry husbandry; Illinois Revenue Tax Code §120/2-5 Exemptions Gross receipts from proceeds from the sale of the following tangible personal property are exempt from the tax imposed by this Act: (1) Farm Chemicals. Department of Revenue Regulations Title 86: Revenue; Part 130 Retailers' Occupation Tax § 130.1955 Farm Chemicals (a) Effective October 1, 1975, vendors of farm chemicals are exempt from Retailers' Occupation Tax on their receipts from such sales. (b) Farm chemicals include any chemical product used in production agriculture, the products of which are to be sold, or in the production of care of animals that are sold or the products of which are sold. Examples of exempted items are stock sprays, disinfectants and the like, stock tonics, serums, vaccines, poultry remedies and other medicinal preparations and conditioners, water purifying products, insecticides, weed killers, and the like. Maryland Sales and Use Tax Subtitle 2. Exemptions. § 11-201. Agricultural Purposes and Products (a) Agricultural Purposes – The sales and use tax does not apply to a sale of the following items for an agricultural purpose: (1) livestock; (2) feed or bedding for livestock; (3) seed, fertilizer, fungicide, herbicide, or insecticide; (4) baler twine or wire; fuel for use in farm equipment or a farm tractor   CONTINUE TO: < < PREVIOUS Page NEXT Page > >     [  Back to Top  ]   Home  |  Credits  |  Table of Contents  |  Footnotes  |  State Profiles  |  Contact