This will probably be the last crop of our radish mixes this spring. We have one bed left to go, and they are maturing fast in this warm weather. Otherwise we’ll be sticking with the familiar blend of weeks past, with various lettuces, herbs, and so on.
Various interesting stories passing through the Columbia Farmers Market:
This series looks at different regulatory, liability, and governmental barriers small market farms like ours face in actually trying to do business. These kinds of things are rarely written or talked about, but are a far larger problem than weather, finances, or farming skill. I hope this series help customers and community members understand what it takes to actually be in business as a market farmer, and help potential new farmers understand what they have to pay attention to as they go into business. And if any government officials happen to read this, we would be deeply grateful if you could consider helping ease these sorts of burdens instead of just seeking grants or subsidies for us. I’d rather have a rational tax code and a citizen-friendly legal system than a subsidy or a grant any day.
As of mid-May, we’re a few weeks behind schedule on the infrastructure work we’d intended to be done by end of April, but otherwise are right on track for the year. The prep shed is 1/2 built, just needing to finish the roof and walls, but is already functional. We were able to wash & pack in it last week, which was a great relief. We have all the posts in place for our main field’s new fencing, and will hopefully finish that task this week. All our permanent beds in the main field have been established and are ready for planting with a little more hoe work.
The average last frost date in central MO is mid-April, but the true last-frost date is mid-May. This is particularly true for those of us down in steep valleys, which trap cold air and extend the frost season far beyond the uplands. That was borne out Saturday night, as we got a light frost overnight.
Radish mixes, lettuce, and herbs will again anchor our market stand this week. Green onions are done for now, but we’ll have catnip, tarragon, 3 mints, chives, and more. Loose-leaf lettuce will be available, though we’ll have a larger selection of head lettuces this week (see below for a few varieties). The weather looks rough for Friday, but clear for Saturday, so hopefully we’ll have a good crowd again.
I’ve heard several market vendors comment that though crowds are up this year, purchasing seems a bit down. May be the combined effect of economic concerns and lots of new folks coming to the market for the first time, testing the waters but not committed shoppers yet. I feel like I’ve seen a lot of “window shoppers” passing through, but leaving without much product, which I can judge because I’m right at the main entrance. It makes sense; farmers markets and local foods are really being trumpeted by just about every media source now, but that doesn’t instantly translate to the somewhat different shopping, cooking, and eating habits that relate to significant consumption of local foods in a given household.
As I’ve mentioned before, we’ve had a wonderful MU graduate student in photojournalism following us around since February, doing a project on tracking a small farm’s transition from winter to spring. I think she’s about wrapping up, and we’re looking forward to her final product and CD of images with great excitement.
As a teaser, she gave us the link to her photo blog, which included this very nicely done multimedia slideshow/montage of images, interviews, and sounds from the farm. In my opinion, this is by far the best media product we’ve seen about what we do, in our many interactions with local journalism. She’s really captured things nicely and the slideshow flows very effectively. Thanks, Cat!.
The show is embedded below, or you can visit her blog for a larger version.
This is very much a teaser for us, as we’re really happy with this small product and can’t wait to see what else she captured.
When in doubt, post gratuitous cute animal photos:
I particularly like that last one. They love climbing on just about anything, and are getting noticeably heavier. They’re also starting to nibble on real food, meaning we can start to draw milk off Garlic. They were castrated and dehorned recently, so they’ve had a rough few days of walking funny, but are rapidly getting back to normal.
Market this week will once again be about the same as last week, dominated by heirloom radish mixes, green onions, herbs, chives, and spring lettuce mix. I’d started by selling lettuce mix loose so customers could bag just what they wanted, but have found that far more people prefer it prebagged in a set amount. My mind doesn’t work that way, but if that’s how the customer wants it, that’s how we’ll do it! The radishes continue to be a major draw; no one else does a blend like it, and they’re young and tasty. Diversity is a good thing in all parts of agriculture. One new item this week will be some small head lettuce; several neat heirloom varieties that form compact heads that are very attractive and just right for single salads. Easier for us to manage than loose-cut leaf lettuce, too. UPDATE: We revisited those heads this morning and decided to leave them another week; still a bit small for their potential…
This new series will look at different regulatory, liability, and governmental barriers small market farms like ours face in actually trying to do business. These kinds of things are rarely written or talked about, but are a far larger problem than weather, finances, or farming skill. I hope this series help customers and community members understand what it takes to actually be in business as a market farmer, and help potential new farmers understand what they have to pay attention to as they go into business. And if any government officials happen to read this, we would be deeply grateful if you could consider helping ease these sorts of burdens instead of just seeking grants or subsidies for us. I’d rather have a rational tax code and a citizen-friendly legal system than a subsidy or a grant any day.
Sales taxes are different in most cities and counties in Missouri, and also differ depending on product. For example, food is taxed at a different rate than regular items, and sales to restaurants or groceries are not taxed at all. This is annoying for any business, but is especially problematic for market farms, who travel to different locations to sell their items and don’t have a nice centralized cash register system that can track these things. For example, here are the relevant tax rates for us:
Items sold on-farm, in unincorporated Boone County:
food (produce, eggs, etc.): 2.55%
non-food (wood, flowers, blown eggs, gourds): 5.55%
to chefs (for use in restaurant): no tax
Items sold at Columbia Farmers Market, in Columbia city limits
to chefs: no tax
to EBT (food stamp) customers: no tax
Items sold at Hallsville Farmers Market, in Hallsville city limits
to chefs: no tax
So depending on where we make a sale of farm products, and what those products are, we might have to collect no tax, 2.55%, 3.55%, 4.55%, 5.55%, 6.55%, or 7.55%. To make matters worse, to qualify for the lower food tax rate, we have to pre-register all our sales locations with the Department of Revenue (DOR). This is because the system is set up for independent static businesses like brick-and-mortar franchises; DOR has no concept of a sales model in which the product is produced in one location but sold at many. So if I were to decide in the middle of the season to try out the Boonville, Moberly, or Ashland farmers markets, I would technically have to charge the full (non-food) rate at those locations because DOR hadn’t approved my new “location”. Or so I’m told by DOR staff.
In addition, most market farms aren’t set up to charge tax on top of their sales. Without a powered cash register capable of being programmed for different tax rates, it isn’t practical to add tax to purchases at the point of sale, especially when some sales combine items of different tax rates (purchasing produce along with a gourd, for example). It would take way too long in a busy marketplace and be a headache for everyone. Thus, most farmers have to “include” sales tax in their price, charging a nice round price that’s easier for everyone, then tracking their sales numbers and remitting the appropriate tax on whatever basis (monthly, quarterly, annually) the state requires based on their income.
So our market record sheets have a complicated table of tax rates in which we have to break down what kinds of products were sold where and to whom, so we can back out the appropriate tax bill to pay quarterly. Sometimes the work involved isn’t worth the effort of selling the product, if you consider the time it takes us to do this and/or the expense of an accountant.
This kind of system is unfortunate in so many ways. It creates a ridiculous burden on small businesses like market farms. This isn’t even something you can really pass off on an accountant, because you’d have to do most of the record-keeping in the first place so the accountant would know what to do. It doesn’t reflect the reality of this kind of business. It creates a misperception of price as compared to other sources like grocery stores, where tax is added at the register and thus the posted price in the produce aisle looks smaller. It creates a strong incentive to cheat or otherwise misuse the system; I suspect (without solid evidence) that many market farmers or roadside stands don’t go to all the trouble to break out their sales like this, just reporting sales based on farm location. That’s what we did at first until we realized how we were supposed to do it, and then filed an amended return with DOR. The resulting confusion on their end cost the state more in employee billable hours and postage costs than the extra tax we ended up paying just to be honest and ethical.
I believe pretty strongly that an unenforceable law, or a law which creates a strong incentive to break it, is at best counterproductive and at worst unethical. What systems like this do is punish the honest and reward the lazy/dishonest. Folks like us who spend hours attempting to learn the proper tax code in order to do the right thing are punished by paying the full amount of taxes, while those who throw up their hands or don’t bother to find out get away with far less payment, headaches, and time lost. And the state is likely cheated out of a fair bit of income, because the system for collecting it is so complicated and unenforceable that people don’t bother.
There are better ways to do handle such things, and it’s unfortunate that the repercussions of our current system fall most heavily on those who are most honest and ethical.