Missouri Code of State Regulations
Title 6 - DEPARTMENT OF HIGHER EDUCATION AND WORKFORCE DEVELOPMENT
Division 250 - University of Missouri
Chapter 11 - Administration of Missouri Fertilizer Law
Section 6 CSR 250-11.050 - Semi-Annual Reporting Procedures

(1) The semi-annual report required by section 266.331, RSMo, shall supply the information specified by either Option A or Option B as follows:

(2) Option A will be available to all distributors and required for all distributors either located outside of the state or selling fertilizers primarily to dealers for resale. Option B may be used only by distributors located within the state selling fertilizers direct to farmers. All fertilizer purchases by distributors changing from sales to input reporting will be required to submit a beginning inventory record and include this tonnage, with the inspection fee due, in the first semi-annual report.

(3) Each eligible distributor will be required to choose either Option A or Option B and follow it as the exclusive reporting basis until a change to the other option is approved by the director. No change in reporting basis will be approved except at the beginning of a semi-annual reporting period and following a request for change submitted at least thirty (30) days before the end of the then current reporting period.

(4) Under both reporting procedures, sales to other registered distributors are exempt from the inspection fee, but must be reported as a sales transaction fee, but must be reported as a sales transaction monthly. However, under Option B, any credit claimed for sales to distributors will be limited to the amount of fertilizers reported as purchases contained in the products sold.