060.01 The sale of seeds and plants, the products of which ordinarily constitute food for human consumption, are taxable, except when actually purchased with food coupons, or the electronic equivalent, or when sold to commercial producers. (Reg-1-087, Food for Human Consumption.)
060.02 Seed legumes, seed grasses, and seed grains that are sold exclusively for use in commercial agriculture are exempt from the sales tax. The term "commercial agriculture" shall mean the business of producing food products or other useful and valuable crops. The crops can either be sold or used by the grower. Commercial agriculture includes commercial production in greenhouses, nurseries, tree farms, and sod farms.
060.02A Purchases of seed legumes, seed grasses, and seed grains for use in commercial agriculture do not need to be supported by a Nebraska Resale or Exempt Sale Certificate, Form 13, when the seller has other documentation to adequately support the exempt use of the products.
060.03 Sales of seeds, plants, shrubs, and trees, when sold to persons for growing or improving home lawns, ornamental gardens, parks, boulevards, and golf courses, are taxable.
Sections 77-2704.46 and 77-2704.54, R.R.S. 2003. March 7, 2006.