License Fees And Seed Unit Reports

(1) For purposes of this rule, seed unit means: (a) A container of seed six lbs. to 100 lbs.; (b) A hundredweight of seed sold in bulk; (c) A package of tobacco seed two ounces or less; or (d) A case of seed in packages of less than five pounds. (2) Annual statement. Every person required to have a seed license—including any person whose name appears on the analysis label affixed to the bag, on the bulk container, or shipping invoice at the time of sale of seeds to a non-labeler—shall file with the department on or before July 1 an annual statement indicating the number of seed units the person sold in the state during the previous calendar year (January 1 – December 31), provided that seed units need not be reported in the annual statement if the seed units have been previously reported to the department and calculated in the annual license fee of a seed seller in good standing. (3) License fee. Every person required to have a seed license—including any person whose name appears on the analysis label affixed to the bag, on the bulk container, or shipping invoice at the time of sale of seeds to a non-labeler—shall pay an annual license fee based on the quantity of seed units sold in the state during the previous calendar year (January 1 – December 31), as reported in the annual statement. The fee shall be determined by subtracting 3,000 seed units from the total number of seed units sold; dividing the difference by 600 seed units; and multiplying the dividend by a Tier 1 fee under T.C.A. § 43-1-703(f). In no event shall any seed seller pay less than a Tier 3 fee under T.C.A. § 43-1-703(f) for an annual license under this chapter. SEED CHAPTER 0080-05-06