Business Licensing Database
FERTILIZER

Manufacture or Sales

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FERTILIZER

MANUFACTURING

SOIL CONDITIONER

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State
Colorado Department of Agriculture Inspection & Consumer Services Division 2331 W 31st Av Denver , CO   80211-3859 (303)477-0076	The annual registration period is July 1 to June 30 of each year. Link:  http://www.colorado.gov/cs/Satellite/Agriculture-Main/CDAG/1167928218802 Fees vary. Various tonnage taxes apply and are paid semi-annually depending upon type of product and packaging.
State
Colorado Department of Public Health & Environment Air Pollution Control Division 4300 Cherry Creek Drive South Denver , CO   80246-1530 (303)692-3100 Fax: (303)691-7950	The manufacturing and packaging of fertilizer may release chemical and solvent emissions into the air. If the emission is above specified levels, Air Pollution Emission Notice (APEN) is required. $152.90 filing fee, $76.45/hr evaluation fee. Requires final approval and ongoing inspections Annual fee based on emissions. Link: http://www.cdphe.state.co.us/ap/downpermitforms/Application.pdf All fertilizer manufactures and packagers should contact the Small Business Clean Air Technical Assistance Program to determine if they are subject to APEN requirements.
State
Colorado Department of Revenue 1375 Sherman St Denver , CO   80261 (303)238-7378	Fertilizer purchased by an agricultural producer is not subject to tax. "Fertilizer" includes compounds of nitrogen, phosphorus, potassium, trace elements or similar materials or substances which provide essential plant food elements and which become ingredients of the growing plant. "Fertilizer" does not include soil, sand, peat moss, limestone, mulches and similar materials primarily used to condition the soil or to preserve or facilitate plant growth, regardless of incidental nutritive value; therefore, purchases of such things are taxable. See FYI Sales #13 - Agricultural Producers. Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1193047059515

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NOTE:  See EXTERMINATOR/PESTICIDE APPLICATOR for information on chemigation licensing.

NOTE:  See MANUFACTURING regarding applicable environmental regulations.

NOTE:  If the cost is contingent upon weight, see WEIGHTS AND MEASURES

page last updated 3/23/10

The Colorado Revised Statutes are available on line at http://www.state.co.us/gov_dir/leg_dir/olls/colorado_revised_statutes.htm. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

 

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