(a) For each brand and grade of commercial fertilizer and for each soil conditioner distributed in the State, the annual registration fee is $15 and the annual inspection fee is 25 cents per ton except: (1) For each brand and grade of commercial fertilizer and each soil conditioner distributed in packages of 10 pounds or less, the annual registration fee is $30, notwithstanding any other registration or inspection fee; and (2) For each brand and grade of commercial fertilizer and each soil conditioner distributed in packages of 10 pounds or less and in packages over 10 pounds, the annual $30 registration fee applies, and only the portion distributed in packages over 10 pounds is subject to the inspection fee of 25 cents per ton. (b) (1) Mixed-to-order, buyer's mixture, or custom-mix fertilizer is exempted from the registration fee, but the inspection fee shall be paid. (2) Distribution of fertilizer materials to manufacturers or exchange between them is exempted.
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