(a) Ammonium nitrate means chiefly the ammonium salt of nitric acid. It shall not contain less than 33 percent nitrogen, one-half of which is the ammonium form and one-half of which is the nitrate form.

(b) Regulated ammonium nitrate materials shall mean fertilizer product in solid form, comprising a mixture of components, one of which is ammonium nitrate, in circumstances where the nitrogen content derived from ammonium nitrate is more than 28 percent of the material by weight.

(c) Ammonium nitrate retailer means any person or entity in this State that sells, offers for sale, or otherwise makes available, ammonium nitrate or regulated ammonium nitrate materials.