Christmas Tree Taxation Manual Pdf

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Timber Sales & Income

Christmas Tree Production Small-scale producers often consider their Christmas tree planting as an investment or income for their retirement, while larger operations regard the plantation as their primary occupation. To be successful, you must be able to invest seven to ten years of hard work and money in your trees before any revenue is received. Market research and planning is a key consideration because there is no guarantee that there will be a market for the trees when they are ready to be harvested.

Fundamentals Level – Skills Module Time allowed. Staff Christmas party 250,000 4. Profit before taxation 8,929,000.

Form T

The ready-cut Christmas tree industry started in the mid-nineteenth century with trees cut from the forest. The planting of trees in plantations began in the early twentieth century and increased greatly after the Second World War. According to the latest Census of Horticultural Specialties (2009), there are currently about 2,700 Christmas tree operations in the United States. Of these, about three-quarters sell trees retail and about one-half sell at least some of their trees wholesale. The most common trees produced are the Fraser fir, Douglas fir, and Colorado blue spruce.

Other important varieties (depending on regional preferences) include white pine, balsam fir, Scotch pine, white spruce, noble fir, grand fir, and Leyland cypress. Sales of Christmas trees in the United States are around $250 million each year. Marketing Market and potential profitability should also be considered when deciding what tree species to grow. For example, wholesale prices for desirable species such as Douglas fir and Fraser fir are significantly higher than for Scotch pine. Carefully choose the species you will plant based on research of what grows and sells well in your area. Decisions on where and how you are going to market your trees must be made several years prior to harvest or before planting.

Contacting potential buyers may be one of your biggest challenges; try to get your name on as many 'buyer lists' as possible. Storage and loading areas will have to be developed for both retail and wholesale marketing. If local service clubs or fire companies sell trees during the holiday, you may want to ask where they purchase their trees. Capturing this wholesale market may increase your future retail marketing potential in the community. Delivering a few trees for them to examine will help them If you are planning a cut-your-own marketing strategy for your production, you should consider advertising both locally and regionally.

Regional interest will depend on drive time and several other things, including: • Are there other growers in your immediate area? • Are you near a major road? • Are there affordable methods of advertising in your immediate area? Mamas And Papas Amelia Cot Assembly Instructions Pdf more. You will also need a sales area and safe and convenient parking for your customers. You should have some trees cut for those customers who do not want to or cannot walk through your field(s). Either a hand-operated or motorized baler should be available for those who desire this service.

You may need one in your sales area and one in the field(s) you are harvesting. Baling trees before loading for the wholesale market is important because it will allow the hauler to transport more trees with less damage. Site Selection Traditionally, land was used to grow Christmas trees if it was not suitable for production of other crops. Waste or barren land or fields that were too steep to safely operate tractors and equipment on were planted in trees.