California Nursery Stock Certificate

Helping your business succeed is important to the california department of tax and fee administration cdtfa.

California nursery stock certificate.

The use of a california nursery stock certificate cnsc may be suspended or revoked for cause. A request for suspension or revocation of a nursery s cnsc from the local county agricultural commissioner cac will be reviewed by the state prior to implementation. Shipments bearing valid certificates may move to counties without being held for inspection at destination. For nurseries fees are calculated based on inventory or acreage.

California nursery stock certificate if your nursery is found to be commercially clean you may request a california nursery stock certificate. 1 no nursery stock certificate shall be used. Some exceptions may apply. Call our plant health and pest prevention program at 760 752 4700 for a nursery inspection.

We recognize that understanding the tax issues specific to the agricultural industry and to those who sell farm and related supplies can be time consuming and complicated and we want to get you the information you need so you can focus on growing your business. Sections 6981 6988 of the california food and agricultural code established an annual assessment to be collected from producers of deciduous pome and stone fruit trees nut trees and grapevine nursery stock. Nursery stock on the premises shown on this cnsc or which is obtained from other sources is required by law to be maintained free from especially injurious plant pests and disease symptoms or to be treated in an approved manner to insure freedom from pests prior to sale or shipment. California nursery stock certificates may be issued by the commissioner or the department for use on shipments of nursery stock including seed by any shipper complying with the requirements of this article.

For nursery stock dealers fees are calculated based on number of outlets or locations. The assessment is 1 of the gross sales made in the producer s most recently completed fiscal year. Nursery stock certificates may be used for interstate shipments. The annual certificate of registration for nurseries and nursery stock dealers ranges between 35 and 460.

The license number is shown on your file copy of application for license to sell nursery stock and on the county nursery acres listing report. A on any shipment of nursery stock other than seed any portion of which was grown by a nursery not eligible to use nursery stock certificates unless such portion of the shipment is duly inspected and found to meet the minimum requirements for pests set forth herein.