Plant Industry - Tonnage Tax and Fee Reporting

PURPOSE

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The purpose of the Tonnage Tax and Reporting Section in the Department of Agriculture is to ensure that all taxes and fees due to the Department for tonnage are paid timely and correctly. The amounts collected for tonnage help to support the work of the inspectors in our Plant Industry and Food & Drug Divisions. Their job is to make sure that the fertilizer, feed, seed, and lime, sold in the state of North Carolina is safe. The responsibility of this section is to maintain reports and correctly assess and collect the taxes and fees so the inspectors may continue to effectively perform their duties.

This office collects from manufacturers and distributors the inspection fees and Agricultural Foundation Assessments due on feed, fertilizer and lime. The inspection fee only is due on seed. This office also collects the quarterly Horse Promotion Assessment as well as the yearly licensure fees for grain and cotton. Our office receives, accounts for and deposits with the cashier, the amounts collected.

Currently there are 1403 companies reporting the Tonnage Tax and Agricultural Foundation Assessments, 228 grain licensees and 83 cotton licensees. Lists are available upon request.

Tab/Accordion Items

Description:

"Grain dealer" means any person owning, controlling or operating an elevator, mill, warehouse or other similar structure or truck or tractor-trailer unit or both who buys, solicits for sale or resale, processes for sale or resale, contracts for storage or exchange, or transfers grain of a North Carolina producer. The term "grain dealer" shall exclude producers or groups of producers buying grain for consumption on their farms. (Description from: North Carolina Licensing and Bonding of Grain Dealers Law, Chapter 106, Article 53)

Requirements:

  • A $100,000 bond is required to obtain this license.

Fees:

  • Initial: $50.00 plus $30.00 for each buying station or truck
  • Renewal: $50.00 plus $30.00 for each buying station or truck
  • Duration of License: Annual (July 1 - June 30)

Contact:

Budget and Finance Division
1085 Mail Service Center 
Raleigh, NC  27699-1085 
Phone: 919-707-3368

Grain Dealer Forms

Grain Bond Form 

Grain Dealer Application 

Grain Dealers Bond Exemption 

Grain Law 

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