South Carolina Code 46-25-820. Annual registration fee and inspection tax on packages containing ten pounds or less
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Terms Used In South Carolina Code 46-25-820
- Brand: means a term, design, or trademark used in connection with one or several grades of commercial fertilizer. See South Carolina Code 46-25-20
- Commercial fertilizer: means a substance containing one or more recognized plant nutrients used for plant nutrient content and designed for use or claimed to have value in promoting plant growth, except unmanipulated animal and vegetable manures, marl, lime, limestone, wood ashes, and other products exempted by regulation of the commission. See South Carolina Code 46-25-20
- Grade: means the percentage of nitrogen, available phosphorus or phosphoric acid, and soluble potassium or soluble potash stated in whole numbers in the same terms, order, and percentages as in the guaranteed analysis. See South Carolina Code 46-25-20
- Ton: means a net weight of two thousand pounds avoirdupois. See South Carolina Code 46-25-20
On individual packages of commercial fertilizer containing ten pounds or less, there must be paid in lieu of the fifty cents a ton inspection tax a combined annual registration fee and inspection tax of sixty dollars for each brand and grade sold or distributed. Where fertilizer is sold or distributed in packages of ten pounds or less as well as in packages over ten pounds, this annual registration and inspection tax of sixty dollars applies only to that portion sold in packages of ten pounds or less. That portion sold in packages over ten pounds is subject to the same regulation requirement provided in § 46-25-210 and an inspection tax as provided in § 46-25-810.