Requirements, guidelines and key information for Dealer Agricultural Pesticide Sales Reporting & Invoicing.
Persons selling agricultural pesticide to end-users for use in Minnesota must collect Minnesota Gross Sales Fee at a rate of 0.55% of the sale price and the ACRRA Surcharge at a rate of 0.27% (Note: ACRRA Surcharge assessed fees decreased, effective 1/1/2025.) of the sale price of agriculture pesticide products sold. Dealers must collect the fee and surcharge totaling at a rate of 0.82% and pay those fees and surcharges collected to the MDA.
What is the agricultural pesticide sales fee and surcharge?
Persons selling agricultural pesticide to end-users for use in Minnesota must collect Minnesota Gross Sales Fee at a rate of 0.55% of the sale price and the ACRRA Surcharge at a rate of 0.27% (Note: ACRRA Surcharge assessed fees decreased, effective 1/1/2025.) of the sale price of agriculture pesticide products sold. Dealers must collect the fee and surcharge totaling at a rate of 0.82% and pay those fees and surcharges collected to the MDA.
Licensed pesticide dealers collect and pay Minnesota Gross Sales fee and ACRRA surcharge for sale of agricultural pesticides only. Dealers do not charge or collect Minnesota Gross Sales fee or ACRRA surcharge on sales of non-agricultural pesticides, other chemicals, products, shipping or service fees.
Can dealers charge the Minnesota Gross Sales fee and ACRRA surcharge on non-agricultural pesticides or other products sold?
Licensed pesticide dealers collect and pay Minnesota Gross Sales fee and ACRRA surcharge for sale of agricultural pesticides only. Dealers do not charge or collect Minnesota Gross Sales fee or ACRRA surcharge on sales of non-agricultural pesticides, other chemicals, products, shipping or service fees.
No, these rates are stated in Minnesota Pesticide Control Law. Dealers may not set or collect a different percentage rate. The correct percentage rates are:
- Minnesota Gross Sales Fee rate is 0.55%
- ACRRA Surcharge rate is 0.27% (Note: ACRRA Surcharge assessed fees decreased, effective 1/1/2025.)
