Authorizes Secretary of Agriculture to declare agricultural emergency; establishes sales tax holiday on fertilizer sales during such emergency.

This bill authorizes the Secretary of Agriculture to declare an agricultural emergency for up to six months. During this period, the Secretary can establish a temporary sales tax holiday on the retail sale of fertilizer. The Secretary can determine specific criteria for declaring an agricultural emergency and limit its applicability to specific areas of the state. The emergency remains in effect until the Secretary declares its termination.

Authorizes Secretary of Agriculture to declare agricultural emergency; establishes sales tax holiday on fertilizer sales during such emergency.

This bill authorizes the Secretary of Agriculture to declare an agricultural emergency for up to six months. During this period, the Secretary can establish a temporary sales tax holiday on the retail sale of fertilizer. The Secretary can determine specific criteria for declaring an agricultural emergency and limit its applicability to specific areas of the state. The emergency remains in effect until the Secretary declares its termination.