5
may vary due to segregation. Density differences among the
respective particles do not exacerbate segregation; particle size
is the determinative factor. For this reason, a fertilizer
manufacturer will attempt to purchase and then blend ingredients
that have a similar particle size.
Segregation can be reduced but not eliminated. One method
used to reduce segregation is purchasing the separate fertilizer
ingredients on the basis of size guide number (SGN). SGN is a
method of measuring the average size of the particles of the
particular fertilizer ingredient being purchased. The same SGN
for each of the three primary fertilizer ingredients does not
assure a uniform particle size in each of the three primary
ingredients, since actual sizes among the three average sizes may
be significantly different.
The North Carolina and Virginia legislatures have enacted
legislation to regulate commercial fertilizer manufacturers
operating in their States. The North Carolina Commercial
Fertilizer Law of 1977, N.C. Gen. Stat. secs. 106-655 through
106-677, as amended through 1993, is substantially the same as
the law in effect in North Carolina during the taxable years in
issue. N.C. Gen. Stat. sec. 106-656 provides that its purpose
"shall be to assure the manufacturer, distributor, and consumer
of the correct quality and quantity of all commercial fertilizer
sold in this State". The Virginia Commercial Fertilizer Law, Va.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011