§ 15061 Commercial Feed Inspection Tax

Food and Agricultural Code·California

AI SummaryVerified

This law says that anyone selling animal feed (except whole grains and unmixed hay) must pay a tax of up to 25 cents for every ton they sell. The tax also applies if they use the feed for their own animals.

Key Takeaways

•The tax is only for commercial feed, not whole grains or unmixed hay.
•The tax is paid by the person selling or using the feed.
•The tax rate can be up to 25 cents per ton, but the exact rate is set by the state.

Example

A farmer sells 100 tons of animal feed to other farmers.

The farmer must pay a tax of up to $25 (100 tons × $0.25 per ton) to the state.

How to Calculate

Tax = Tons of commercial feed sold × Tax rate (up to $0.25 per ton)

Find out how many tons of commercial feed were sold.
Multiply the number of tons by the tax rate (which can be up to $0.25 per ton).
The result is the tax amount that must be paid.

A distributor sells 50 tons of commercial feed.

Result: 50 tons × $0.25 = $12.50 tax

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 15061 Commercial Feed Inspection Tax

(a) An inspection tonnage tax at the maximum rate of twenty-five cents ($0.25) per ton of commercial feed sold, except whole grains, and whole hays when unmixed, shall be paid to the secretary by any person who distributes commercial feed to a consumer-buyer in this state. The distributor shall also pay an inspection tonnage tax for purchased commercial feed fed to the distributor’s own animals. (b) The secretary may, based on a finding and recommendation of the board, determine the specific rate necessary to provide the revenue needed to carry out this chapter. The secretary and the board shall not exceed the maximum tonnage rate established by this section. The setting of the tonnage tax rate shall not be subject to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. (Amended (as amended by Stats. 2019, Ch. 306, Sec. 2) by Stats. 2024, Ch. 474, Sec. 2. (SB 1367) Effective January 1, 2025.)

Last verified: January 10, 2026

Key Terms

inspection tonnage tax commercial feed whole grains whole hays consumer-buyer secretary board

References

Official text at leginfo.legislature.ca.gov
California Legislature. Food and Agricultural Code. Section 15061.

§ 15061 Commercial Feed Inspection Tax

Food and Agricultural Code·California

AI SummaryVerified

§ 15061 Commercial Feed Inspection Tax

Key Takeaways

•The tax is only for commercial feed, not whole grains or unmixed hay.
•The tax is paid by the person selling or using the feed.
•The tax rate can be up to 25 cents per ton, but the exact rate is set by the state.

Example

A farmer sells 100 tons of animal feed to other farmers.

The farmer must pay a tax of up to $25 (100 tons × $0.25 per ton) to the state.

How to Calculate

Tax = Tons of commercial feed sold × Tax rate (up to $0.25 per ton)

Find out how many tons of commercial feed were sold.
Multiply the number of tons by the tax rate (which can be up to $0.25 per ton).
The result is the tax amount that must be paid.

A distributor sells 50 tons of commercial feed.

Result: 50 tons × $0.25 = $12.50 tax

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 15061 Commercial Feed Inspection Tax

Last verified: January 10, 2026

Key Terms

inspection tonnage tax commercial feed whole grains whole hays consumer-buyer secretary board

References

Official text at leginfo.legislature.ca.gov
California Legislature. Food and Agricultural Code. Section 15061.

Key Takeaways

Example

How to Calculate

Key Terms

Related Statutes

References

Key Takeaways

Example

How to Calculate

Key Terms

Related Statutes

References