CA AB1247

Exempts organic input material from California sales and use taxes when applied to land to produce food for human consumption or regular business sale

Defines "organic input material" as auxiliary soil and plant substances, specialty fertilizers, or soil amendments (excluding pesticides) that comply with federal National Organic Program standards under 7 CFR Part 205

Prohibits the state from reimbursing local agencies for sales and use tax revenue losses resulting from this exemption, notwithstanding existing reimbursement requirements in Revenue and Taxation Code Section 2230

Takes effect immediately as a tax levy, with operative date beginning the first calendar quarter more than 90 days after enactment