The types of taxpayers that are found in the garden supplies market segment are varied. Many taxpayers have both wholesale and retail aspects to their businesses. They include garden centers, greenhouses, nurseries, equipment dealers, mulch companies, lawn services, and landscapers. Occasionally taxpayers use garden supplies PIA codes when other codes are more appropriate. Examples of this include florists, feed mills, and service providers. This ATG concentrates on the retail and wholesale aspects of garden supplies rather than the service aspect (such as lawn service and landscaping). Following the general background information, the ATG will be divided into chapters focusing separately on garden centers and equipment dealers, greenhouses, nurseries, and mulch companies. Some of the information in these chapters may overlap, since some of the characteristics are similar. However, the separate chapters were designed for the convenience of the examining officer.
- ISBN10 1304134423
- ISBN13 9781304134424
- Publish Date 13 June 2013
- Publish Status Active
- Publish Country GB
- Imprint Lulu.com
- Format Paperback
- Pages 69
- Language English