Issue: (1) Whether the Taxpayer’s retail sales of seed and fertilizer after February 1, 2002 to customers who are not classified as farmers making purchases for agricultural purposes are subject to sales tax; and

(2) Whether the fact that the Taxpayer may not have received notification of the statutory change in application of tax to sales of seed and fertilizer absolves the Taxpayer of any failure to collect and remit tax on sales of these items.