3-261. Applicability of article
The provisions of this article shall apply to any substance or mixture of substances
intended to be used for promoting or stimulating the growth of plants, increasing the
productiveness of plants, improving the quality of crops or producing any chemical or
physical change in the soil. Except as provided in section 3-274, this article shall not
apply to sales for export outside the state nor to sales of agricultural minerals to any
licensed producer, manufacturer, importer, agent or dealer in agricultural minerals, or
to sales of fertilizing materials to any licensed producer, manufacturer, importer, agent
or dealer in commercial fertilizers, but such exemptions shall not relieve such licensed
persons from the tonnage license fee provided for in section 3-268 when purchased
fertilizing materials are used upon their own lands within this state.
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