North American Fruit Explorers mailing list at ibiblio

["tanis cuff" <tanistanis@hotmail.com>]

Mark, study Claude!    But as for landscaping your yard and whether to buy 
wholesale, you might have to start with a year of planning.   Aren't most 
wholesalers sold-out by now ?   You could do worse than spending a year on 
soil prep, figuring out the regs, and designing.   It's possible you might 
have no final difference in cost (cost = dollar expenditure + care of 
establishing the plants) between buying just the retail products you need vs 
buying more-than-needed wholesale.   If the numbers say you should buy 
wholesale, think about simply giving away the excess.   After first checking 
whether your state has any regs about this.  Good luck; sounds like fun.

tc


----Original Message Follows----
From: Claude Sweet <>
To: North American Fruit Explorers <nafex@lists.ibiblio.org>
Subject: Re: [NAFEX] wholesale nurseries
Date: Mon, 01 Mar 2004 11:02:08 -0800

Every state has different rules and regulations, but they generally have 
separate divisions of government that handle nursery licenses and the 
issuing of sales tax permit numbers.

Many states will have a no fee nursery license for home gardeners who sell 
less than a specific amount of merchandise. This usually is restricted to 
items they propagate and grow themselves and not for the purpose of 
reselling plant material.  Generally once a person becomes a reseller, they 
fall into a fee based nursery license that can be based in the number 
locations, size of growing or selling area(s).

It has been my experience that venders require the buyer to either pay the 
sales tax at the time of purchase or have on file a sales tax license 
number. Payments of the sales tax is the responsibility of the holder of the 
sales tax license and may require quarterly or annual payments which are 
business deduction when the federal and state business tax forms are filed.  
I would NEVER do this as a schedule C sole proprietor business.  Obtain a 
dba, a bank account, and form a corporation or partnership reduces the 
chance your personal tax returns will be audited.

I offer no legal advice about using an existing business venture. For 
example, if you were a garden writer and have formed a business for the 
purpose of your writing efforts, you might also accomplish the landscaping 
purchases as it would seem to be an excellent idea for a "how to" article 
with photos illustrating the project - check with a tax or legal person to 
confirm.

No amount of money you might save is worth the time, effort, and expense of 
an audit.

Claude Sweet
San Diego


tanis cuff wrote:

> Some years ago I tried to understand the WI regs on this.   Never did feel 
> as tho I had a good grasp of it, and regs change w/ time.   BUT, I doubt 
> there is any rule anywhere that says you must have a nursery license just 
> to buy wholesale, but rather for turning over
> >

_________________________________________________________________
Get a FREE online computer virus scan from McAfee when you click here. 
http://clinic.mcafee.com/clinic/ibuy/campaign.asp?cid=3963