Bi-Annual Tonnage Reporting FAQ
The In-State Manufacturer or Out-of-State Supplier bears the sole responsibility to report Bi-Annual tonnage and to pay any associated assessment fees.
A Supplier is a person who distributes fertilizers or soil amendments into Montana. Three common characteristics that describe a Supplier are “owning the fertilizer in transit”, “assuming the risk of transportation”, and “having responsibility for filing claims for loss and damages” when the fertilizer enters Montana
Yes. As an in-state business you can take on the designation of an out-of-state supplier if you arrange to have fertilizer supplied to a Montana destination from an out-of-state origin. When you assume responsibility for the fertilizer, own the fertilizer during transport, and can file for loss or damages for the fertilizer product being delivered into Montana, you are considered an Out-of-State Supplier. Once you take on this designation, you are required by state law to report Bi-Annual tonnages, to pay any associated assessment fees for the supplied fertilizer, and to report to whom the fertilizer or soil amendment was distributed.
MDA considers companies who create or mine fertilizer base products as manufacturers and licenses them as such. Most base products being used by Montana’s blending facilities come from out-of-state manufacturers. Some examples of base products include 34-0-0, 11-52-0, 46-0-0, and 0-0-62.
Out-of-state blenders who distribute fertilizers into Montana are considered Suppliers and are required by law to be licensed with MDA as a Supplier. They are also required to file Bi-Annual reports, to pay any associated tonnage assessment fees on the fertilizer supplied into Montana (blended or not), and to report to whom the fertilizer was distributed.
No. Once the tonnage is reported and assessment fees are paid by the out-of-state supplier or the in-state manufacturer, there are no other Bi-Annual reporting requirements or fees on the transfer of fertilizer from one licensed in-state facility to another licensed facility.
A broker fits under the definition of “person” in the law: an individual, partnership, association, firm, or corporation. A broker who performs any of the functions described under the definition of “distribute” (to offer for sale, sell, barter, or otherwise supply commercial fertilizers or soil amendments) is required to be licensed with the department. If the broker meets the conditions of being a Supplier, that “person” would be designated as such and would be responsible to submit Bi-Annual reports, to pay the associated tonnage assessment fees and to report to whom the product was distributed.
Yes. Soil Amendments for agricultural use are reported on the Bi-Annual tonnage assessment report. The same laws apply to agricultural soil amendments as for agricultural fertilizers. However, the assessment fee for agricultural soil amendments is ten cents per ton when reporting 50 tons or more in a reporting period.
Fees must be paid only if the reported amount totals more than $5 in a reporting period. The report is still required to be submitted regardless of total amount due.
Reporting periods end June 30 and Dec 31 with reports due no later than 30 days after the end of the reporting period. By law, a late fee is assessed on Bi-Annual reports received after the due date.
Agriculture fertilizer is $1.00/ton; Agriculture soil amendments is $0.10/ton if reporting more than 50 tons; Anhydrous Ammonia is $1.70/ton.
No. Specialty fertilizers, soil amendments not for agricultural use, and unmanipulated manures are exempt from the assessment fee and a bi-annual report is not required by persons distributing only these products.