Concentrates on retail and wholesale aspects of garden supplies (garden centers and instrumentality dealers, greenhouses, nurseries and mulch companies). Provides recommended audit techniques for examiners and discusses potential issues.

TABLE OF CONTENTS

• Special Situations 8-1
• Selection Process / Source of Examinations 1-1
• Scope of this Instructions 1-1
• Other Tax Considerations 6-1
• Other Issues 4-13
• Nurseries 4-1
• Nonfilers 8-1
• Mulch 5-1
• Interview Questions for Nurseries 4-3
• Interview Questions for Mulch and Compost Companies 5-3
• Interview Questions for Greenhouses 3-3
• Interview Questions for Garden Centers 2-2
• Industry Background and Characteristics 1-2
• Income 5-5
• Greenhouses 3-1
• General Background 5-1
• Garden Centers and Instrumentality Dealers 2-1
• Excise Taxes 6-4
• Employment Taxes 6-1
• Collection Concerns 8-1
• Changes in Methods of Accounting 7-1
• Capitalization and Depreciation 5-7
• Books and Records 5-3
• Auditing Techniques 5-3
• Accounting Know how and Inventory 4-4