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Office of Economic Development and International Trade

Business Licensing Database
FERTILIZER

Manufacture or Sales
FERTILIZER MANUFACTURING SOIL CONDITIONER


State

Colorado Department of Agriculture
Inspection & Consumer Services Division
2331 W 31st Av
Denver , CO   80211
(303)477-0093
Must register each product yearly (July thru June) with the Fertilizer Program.

Link:  http://www.ag.state.co.us/ics/Fertilizer/Index.html

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)782-0278
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. $119.96 filing fee, $59.98/hr evaluation fee. Requires final approval and ongoing inspections Annual fee based on emissions.
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.revenue.state.co.us/fyi/html/sales13.html


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 8/2/05

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. 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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