The audits were performed to determine industry characteristics, potential issues, and compliance problems. 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. 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.