The Christmas Tree Promotion and Research Order went into effect in January of 2015. The following information is designed to provide growers with all the details they need to understand the program, what the Christmas Tree Promotion Board (CTPB) plans to achieve and how growers pay their assessments.
What is the Christmas Tree Promotion and Research Order?
A US Department of Agriculture regulation that governs the CTPB, authorizes the Board to manage an effective program of promotion, research, evaluation and information designed to strengthen the Christmas tree industry’s position in the marketplace and defines who is required to pay assessments on Christmas tree sales.
How does the CTPB use assessment Funds?
The CTPB invests grower assessments to achieve its vision and mission of enhancing the value and demand for cut Christmas trees, improving the future of the industry by creating and increasing opportunities for growers, importers and others in the industry through promotion, research and education programs.
Who is required to pay the assessment?
The payment of assessments on domestic Christmas trees that are cut and sold is the responsibility of the producer who produces the Christmas trees or causes the trees to be cut. Each “Importer of Record” shall pay the assessment to the Board on Christmas trees imported for marketing in the United States during a marketing year. Any producer who cuts and sells less than 500 Christmas trees in a fiscal period or any importer who imports less than 500 Christmas trees in a fiscal period may obtain an exemption from the assessment.
Various business activities that are common in the industry may cause some confusion on who is required to pay the assessment; one rule simplifies that decision. Whoever owns the trees at the time of cutting pays the assessment.
What is the assessment rate? When is payment due? Are there late payment penalties?
The assessment is 15 cents per Christmas tree produced domestically or imported into the United States. All assessment payments are to be received by the board no later than February 15 of the following year in which they are cut and sold. A late payment charge plus interest will be imposed on any producer or importer who fails to remit to the board the total amount for which such producer or importer is liable on or before the due date.
How are assessments paid?
The CTPB provides reporting forms to the industry with detailed instructions on where and how to send payments. Currently, payments are made by check and sent to a bank lock box as designated by the board. Click here to download reporting form
- Christmas Tree Promotion, Research and Information Order
- Sales and Importer Remittance Form (click here)
- 2018 Application for Exemption (XMAS-AE) (click here)
- Organic Exemption Application (click here)
Budgets and Audited Financial Statements
- CTPB FY 19-20 Budget Amendment
- 2018-19 Budget
- 2015-16 Audited Financial Statement
- 2016-17 Audited Financial Statement
- 2017-18 Audited Financial Statement
Can be addressed to any board member, or the management team:
General Inquiries, e-newsletter, compliance assistance:
- Jenny Tomaszewski – email@example.com
- Marsha Gray – firstname.lastname@example.org
- Cyndi Alexander – email@example.com