Financing Options for Massachusetts
Links to Resources for Financing
Finding Land
Links to resources to finding farmland in Massachusetts
Income, Property, Sales Taxes
Legal and Tax Issues for greenhouse horticulture businesses in MA (provided by Massachusetts Flower Growers Association): Legal definition including floriculture in agriculture in MA; definition of farm; taxation details; liability risks
The Internal Revenue Service (IRS) provides an Agriculture Tax Center that provides the most comprehensive and current information and instructions on tax tips, tax laws and regulations, reporting farm income and expenses, publication 225 – Farmer's Tax Guide, and more.
Massachusetts - A Guide to Sales and Use Tax (see home and household items for gardening related products)
Massachusetts Dept of Revenue - Obtain a Sales Tax Certification number
Excise and Sales Tax Exemption Guide (Massachusetts Farm Bureau Federation)
New England Small Farm Institute discusses
"What legal, tax and regulatory information must I know to run my farm?"
The Massachusetts Department of Revenue's definition MGL Ch 61A Sec. 2 defines the real estate property tax exemption for agriculture.
Labor
Links to USDA and Massachusetts Labor Laws
Regulations
Land Use Regulations and Taxation (Chapter 61, 61A and 61B, Mass Department of Agricultural Resources laws)
Water Regulations (Water Management Act and Zone II regulations)
Pesticide Licensing for growers of greenhouse crops
Other Regulations (Selling at farmer's markets, Food safety, Greenhouses Used for Retail Sale and the State Building Code and more)
Zoning
Massachusetts Department of Agricultural Resources Legal Services Division (Farm labor housing and zoning, Agri-tourism, Agriculture, and Zoning, Small Plot Farming)