Fees; exemptions; forms for reporting sales.
1. There must be paid to the Department for all commercial fertilizers offered for sale, sold or distributed in this state a fee established by regulation of the State Board of Agriculture for each ton sold, but sales to manufacturers or exchanges between them are exempt.
2. There must be paid to the Department for all agricultural minerals offered for sale, sold or distributed in this state a fee established by regulation of the State Board of Agriculture. The regulations must specify the amount of the fee for each ton of agricultural minerals that is sold in packages and the amount of the fee for each ton of those minerals that is sold in bulk, but sales to manufacturers or exchanges between them are exempt.
3. The Department shall prepare suitable forms for reporting sales and, on request, shall furnish the forms without cost to all persons dealing in registered brands of commercial fertilizers or agricultural minerals.
Last modified: February 26, 2006