The Definitive Guide to Annual Sales Reporting for Stuffed Articles

If you import or sell stuffed articles in the United States, there is a requirement to report annual sales to certain U.S. states. This can be a confusing process if you don’t have proper support, since fees and expiration dates vary by state. 

In the following sections you will find the official description of annual sales reporting protocols from each city or state, a summary of the pertinent information, and an easy-to-read cheat sheet with all the details you’ll need when it’s time to report.

PLEASE NOTE: When GRS request annual sales, we require the amount of units sold and not the monetary amount.

Who is responsible for annual sales reporting?

One of two entities is responsible for annual sales reporting: either the manufacturer of the product, or the importer/distributor who conducts sales in the U.S.

If the importer/distributor has importer licenses in Detroit, Ohio and/or Oklahoma, they will be sent an annual reporting document. If they report sales to those states, then the manufacturer does not also need to report sales to those states. If the importer/distributor does not report sales to those states, the manufacturer must do so.

Pennsylvania and North Carolina do not offer importer licensing, so sales reporting is always the responsibility of the manufacturer.

Annual Sales Reporting Responsibility Cheat Sheet

• City of Detroit — the manufacturer is responsible, unless reported by the importer/distributor
• North Carolina — the manufacturer is responsible
• Ohio — the manufacturer is responsible, unless reported by the importer/distributor
• Oklahoma — the manufacturer is responsible, unless reported by the importer/distributor
• Pennsylvania — the manufacturer is responsible

City of Detroit, Michigan  

From the City

At least once every year, every registrant shall make a report to the Health Department as to the exact number of articles of bedding the permit holder sold or sterilized in the City during the reporting period, and, at the same time, shall pay to the Health Department the amount of the registration fee. 

In the event that a registrant cannot by business records determine the exact number of articles of bedding sold in the City as required by Subsection (a) of this section, such registrant may, in lieu thereof, report and pay at the same time and on the same basis set forth in Subsection (a) of this section an amount based on no less than the number of articles of bedding shipped by such registrant to all customers having retail outlets in the City.

Summary

The City of Detroit requires license holders to report the number of articles that were sold or sterilized when they submit their annual registration fee. The article fee is different depending on the type of product that was sold or sterilized.

City of Detroit licenses expire annually on December 31^st. The reporting period is all articles sold or sterilized from January 1 – December 31 of that year.  

PLEASE NOTE: If you are a License Management or Guaranteed Compliance customer, we cannot invoice your account for the Detroit renewal until you have responded to our request for sales.  

City of Detroit Cheat Sheet

Expiration Date

• December 31

Reporting Period

• January 1 – December 31

Fees

• Pillows / Toys — $.04 (4 cents per article) 
• Mattresses — $.08 (8 cents per article) 
• Sofa Beds / Mattress Inserts — $.16 (16 cents per article) 
• All Other Items — $.10 (10 cents per article)

North Carolina

From the State

A person who has done business in this State throughout the preceding calendar year shall obtain a license by paying a fee to the Department of Agriculture and Consumer Services in an amount determined by the total number of bedding units manufactured, sold, or sanitized in this State by the applicant during the calendar year immediately preceding, at the rate of five and two tenths cents (5.2¢) per bedding unit. However, if this amount is less than fifty dollars ($50.00), a minimum fee of fifty dollars ($50.00) shall be paid to the Department of Agriculture and Consumer Services.) 

Summary

North Carolina requires license holders to report the number of articles that were manufactured, sold, and/or sterilized in their state when they submit their annual registration fee. Depending on the product type, the math to determine the rate is different. 

North Carolina licenses expire annually on the last day of February. The reporting period is all articles sold or sterilized from March 1 – February 28 of the previous year.

If you don’t have an exact figure for your internet sales, North Carolina staff recommends that you estimate as closely as you can to satisfy the per unit fee sold in NC. While it may be broad, regional sales will be a closer estimate than dividing by all 50 states.

North Carolina requires a financial staff member from the factory of origin to fill out and sign the renewal document — they do not allow GRS to sign it.

PLEASE NOTE: If you are a License Management or Guaranteed Compliance customer, we cannot invoice your account for the North Carolina renewal until you have responded to our request for sales. 

North Carolina Cheat Sheet

Expiration Date

• February 28 (or February 29 during leap years)

Reporting Period

• March 1 – February 28 (or February 29 during leap years)

Fees

• Mattresses / Sleeping Bags / Cushions / Etc. — $.052 (5.2 cents per article)
• Pillows / Comforters — Divide the sales by 5 then multiply that number by $.052 (5.2 cents)  

Ohio

From the State

Any person required to register under division (A) of section 3713.02 of the Revised Code who imports bedding or stuffed toys into this state for retail sale or use in this state and any person required to register under division (A) of section 3713.02 of the Revised Code who manufactures bedding or stuffed toys in this state for retail sale or use in this state shall submit a report to the superintendent of industrial compliance, in a form and manner prescribed by the superintendent. 

The form shall be submitted once per year and shall show the total number of items of bedding or stuffed toys imported into this state or manufactured in this state. Each report shall be accompanied by a fee of four cents for each item of bedding or stuffed toy imported into this state or manufactured in this state.

Summary

Ohio requires license holders to report sales shipped or sold in their state along with their renewal fee. A separate sheet for their annual reporting is sent alongside their renewal document. Ohio’s annual report fee is .04 (4 cents) per article sold or manufactured in Ohio. Ohio licenses do not expire on a set day – they expire one year from their issue date.  

PLEASE NOTE: If you are a Guaranteed Compliance customer, we cannot invoice your account for the Ohio renewal until you have responded to our request for sales. License Management customers will have Ohio sales invoiced separately from their renewal. 

Ohio Cheat Sheet

Expiration Date 

• One year from issue date

Reporting Period

• All articles sold or sterilized within one year of issue date

Fees

• .04 (4 cents) per article sold or manufactured in Ohio

Oklahoma

From the State

The Bedding Yearly Report form is for reporting each bedding article manufactured, renovated, sold, or germicidally treated in the State of Oklahoma. Facilities reporting fewer than 100 bedding articles per quarter (fewer than 400 per year) should purchase Bedding Stamps and place them on the bedding tags. All other licensees report the number of bedding articles from July 1 – June 30.  

Summary

Oklahoma requires license holders to report sales shipped or sold in their state along with their renewal fee. A separate sheet for their annual reporting is sent a few weeks after June 30^th.  Oklahoma’s annual report fee is .05 (5 cents) per article sold or manufactured in Oklahoma.  

Oklahoma licenses expire annually on June 30. The reporting period is all articles sold or sterilized from July 1 – June 30 of the previous year. 

PLEASE NOTE: If you are a Guaranteed Compliance customer, we cannot invoice your account for the OK renewal until you have responded to our request for sales. License Management customers will have Oklahoma sales invoiced separately from their renewal. 

Oklahoma Cheat Sheet

Expiration Date

• June 30

Reporting Period

• July 1 – June 30

Fees

• .05 (5 cents) per article sold or manufactured in Oklahoma

Pennsylvania

From the State

If you are unsure of the exact number of bedding or upholstered articles that have been shipped into PA during the report period, please estimate the number of articles or ask your customers how many articles of your product have reached PA. 

The Bedding and Upholstery Law, Act 249, mandates that every licensee must report and pay the appropriate fee per article shipped into PA for the report period shown on the renewal notice. Please write the amount of articles on the renewal notice, near “2 NUMBER OF ARTICLES SOLD”, and include the article fee in your renewal payment. Failure to do so may lead to loss of licensure.

Summary

Pennsylvania requires license holders to report the number of articles that were manufactured and/or sold in their state when they submit their annual registration fee. Pennsylvania’s annual report fee is .05 (5 cents) per article sold or manufactured in Pennsylvania. Pennsylvania licenses do not expire on a set day – they expire one year from their issue date. 

PLEASE NOTE: If you are a License Management or Guaranteed Compliance customer, we cannot invoice your account for the Pennsylvania renewal until you have responded to our request for sales. 

Pennsylvania Cheat Sheet

Expiration Date

• One year from issue date

Reporting Period

• All articles sold or sterilized within one year of issue date

Fees

• .05 (5 cents) per article sold or manufactured in Pennsylvania

Annual sales reports are a necessary part of selling stuffed articles in the United States, but they can be tricky to manage without the right support. Global Registration Services offers three Monitored Services to help importers and retailers with ongoing compliance, including annual sales reporting.

With help from GRS, we can take the stress out of annual sales reporting for you and your organization. Explore our Monitored Services and see how simple it can be to get compliant and stay compliant.