HB 1328-S2.E - DIGEST

(DIGEST AS ENACTED)

     Declares that, upon every person engaging within this state in the business of making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale, or in the business of conditioning seed for planting owned by others; the tax imposed shall be equal to the gross proceeds derived from such sales multiplied by the rate of 0.011 percent.