Mass. Gen. Laws ch. 128 § 69
Each person who sells, offers or exposes for sale any commercial fertilizer, soil conditioner, or agricultural liming material shall on or before January first and July first of each year file with the commissioner, along with the inspection fee, a statement in such form as he prescribes setting forth the number of net tons of each grade of fertilizer, each registered soil conditioner, and each agricultural liming material, and county in which it was distributed or sold by him to nonlicensees or to nonregistrants in the commonwealth during the preceding six months, together with the permit allowing the commissioner or his authorized deputy to examine the books of the person filing the statement for the purpose of verifying the same. No information furnished the commissioner under this section shall be disclosed in such a way as to divulge the operation of any person.
Mass. Gen. Laws ch. 128, § 69