year immediately preceding the fiscal year in which the annual fee will be paid, shall be responsible, collectively, for 1.2 percent, except that no such registrant shall be responsible for more than $350 per fiscal year. (xv) Tier VIII–A Registrants that have gross annual sales of at least $2,000,000 per annum but less than $5,000,000 in the fiscal year immediately preceding the fiscal year in which the annual fee will be paid, shall be responsible, collectively, for 1.2 percent, except that no such registrant shall be responsible for more than $250 per fiscal year. (d) Adjustments (1) Inflation adjustment (A) In general For fiscal year 2019 and each subsequent fiscal year, the revenues and fee amounts under subsection (c)(3)(B) shall be adjusted by the Food and Drug Administration in the annual Federal Register notice establishing fees in subsection (c)(1), by an amount equal to the sum of— (i) one