A first purchaser is defined as the location of the first point of sale of corn when it is sold by a farmer. First purchasers could include ethanol plants, elevators, grain buyer, or corn processors.
The corn checkoff is assessed at the rate of one-half of 1 cent of the net market price of corn sold by the farmer to the first purchaser. These contributions are used for promotion, research and education to help secure a strong future for Indiana corn farmers. Checkoff assessments collected by Indiana first purchasers must be remitted to the Indiana Corn Marketing Council by the last day of the first month following the end of the quarterly sales period.
First Purchaser Portal
This will allow you to electronically file your quarterly remittance numbers and download a completed remittance form to send directly to ICMC with your payment.
Once you are registered (personalized registration codes were sent via mail) and logged into your account, you can review invoices due and electronically file your quarterly report.
For payment, you can download the completed form and mail it to:
Indiana Corn Marketing Council
PO Box 6069 Dept #222
Indianapolis, IN 46206-6069
If you have any questions, please contact Dennis Henry at 317-614-0117 or dhenry@incorn.org.