Ag Opportunities Volume 20, Number 4 April 2009 Sustainable Irrigation System for Organic Vegetable Production By Jay Chism, Agronomy Extension Specialist Barton County In Ashland, MO, Dan Kuebler is creating an affordable, efficient, and sustainable irrigation system for a two acre organic vegetable operation. Since 1977, Dan Kuebler has been running a certified organic garden operation in Ashland. Half the property is open fields and the remainder is hardwoods. Kuebler grows a wide variety of vegetables on approximately 1.5 acres of the property, which includes one heated greenhouse for starting plants and two tall tunnels which are unheated. Kuebler has been intensively growing for over 15 years using organic methods and had been using drip irrigation on his crops for 10 of those years using expensive public county water. In 2005, Kuebler submitted a proposal for his sustainable solar irrigation project, and was awarded $5,633 from the North Central Region Sustainable Research and Education Program’s (NCR-SARE) Farmer Rancher Grant Program. “My goal was to irrigate my crops with water from my farm pond and to use renewable energy as the power source for pumping the water up the hill to my fields and to save money in the process,” said Kuebler. “I was familiar with SARE over the years and had tried to keep up with many of the projects. It stimulated me to also think in terms of what I could do on my farm since I had always been very interested in solar power and renewable energy projects.” Don Day, Natural Resources Engineer, at Missouri University Extension shot the elevation that Kuebler needed from the pond's surface to the top of the hill in order to properly size the solar water pump needed for the project. Day also advised Kuebler on the proper size pipe to use to capture the rainwater from his barn roof and direct it to the pond. The total cost of the system was $5,930.37. Kuebler estimates that it would cost $2,850 annually using county water for irrigation. He calculated that the solar irrigation system yield annual saving starting in the third year of operation. Kuebler hosted a Demonstration Field Day in May 2007 and presented his project at the National Small Farm Today Trade Show & Conference. “I learned that I should have acted on my idea for a solar irrigation system years ago and I would have been more profitable in my operation,” said Kuebler. “My system is very efficient and so does not really need to run for very many hours of each day. It presents a model that can be duplicated by other growers in our region and the country as well as stimulating others to refine it further for their unique situations. This project is getting me excited about the possibilities for more creative ideas for solar and wind energy on the farm.” Read more about the Kuebler’s project online or contact the NCR-SARE office for more information at ncrsare@umn.edu. NOTE: The North Central Sustainable Agriculture Research and Education Farmer and Rancher Grant call for proposals will come out in late August or early September. When the call is available it will be found at http://sare.org/ncsare/. For more information about SARE or to answer questions about the Farmer/Rancher Grants, contact KB Paul, Lincoln University, 573-681-5584, paulk@lincolnu.edu or Debi Kelly, 573-882-1905, kellyd@missouri.edu. ********************************************************************** Sales by Farmers at Farmers Markets This is the time of year that farmers’ markets all across Missouri start up again with their spring bounties. And with that come many questions about selling and sales at markets. The below information was copied directly from the Missouri Department of Revenue’s website (http://dor.mo.gov/tax/business/faq/farmers.htm). If you have further questions please give them a call at 573-751-2836. How do I register with the department to collect and remit sales tax? Complete the Business Tax Registration Application (Form 2643) and submit it to: Business Tax Registration, P.O. Box 357, Jefferson City, MO 65105-0357. You may also register online using Online Business Registration. Taxpayers registering to collect and remit sales tax must post a bond equal to three times their anticipated monthly liability. If the estimated liability is less than $500, the bond amount is $25. A registration form (Form 2643) must be submitted for each location that will transact sales. Are processed foods and fresh foods subject to the same sales tax? Yes, processed foods and fresh farm grown products are all subject to the state sales tax for food of 1.225 percent. These foods are also subject to any applicable local sales tax. Should state sales tax be reported quarterly or annually? It depends on how much sales tax you collect. If collections average over $500 per month, file monthly. Collections averaging between $15 and $500 per month should be filed quarterly. Monthly collections of less than $15 can be filed annually. Because farmers markets are often seasonal, it is possible that you can file on a monthly or quarterly basis only in the seasons in which you will make sales. The department will assist you in determining your filing frequency when you register to collect the sales tax. Does a producer who travels to multiple markets in multiple cities have to charge the local sales tax rate in each city? Yes, the local sales tax rate applies. A producer who travels to multiple farmers markets establishes a business location in the city in which each market is located. Therefore, the seller should collect and remit tax based on the rate in effect in the city in which that market is located. You can check the combined state and local sales tax rate tables to determine the rate in effect at your farmers market or call (573) 751-5860. When do I need to file my returns? If you file monthly, returns are due on the 20th of the following month except for March, June, September, and December, which are due the last day of the following month. If you file quarterly, returns are due the last day of the month following the end of the quarter (April, July, October, and January). Do not include the tax collected in your gross receipts when determining the proper amount of tax to remit to the department. Learn more about reporting sales tax by reviewing our Sales Tax Detailed Instructions and Information (Form 4789) or call (573) 751-5860. I sell produce, crafts, and bakery items. How do I charge and pay taxes on those items? Charge sales tax on the total sale price of the produce and bakery items at a rate of 1.225 percent plus any applicable local sales tax. Charge tax on the total sale price of the craft items at a rate of 4.225 percent plus any applicable local sales tax. The sale of the produce and bakery items should be reported on a separate line from the sale of the crafts because of the different tax rate. You can check the combined state and local sales tax rate tables to determine the rate in effect at your farmers market. I'm a farmer and I sell produce. I didn't think I had to pay taxes. Farmers that take their grain to market don't have to pay taxes at the elevator. Sales tax applies when the seller is making a sale at retail to the final user or consumer, but not when the purchaser is selling the product for resale. A farmer selling products at retail at a farmers market must collect and remit sales tax. A farmer selling grain at an elevator is selling the grain for resale or use in manufacturing a product for sale. My children have a produce business and they sell at our local farmers market. Do they have to pay or charge taxes? Yes, the sales made by the children at a farmers market are taxable sales. However, because they are minors, the department cannot issue a sales tax license to the children. A parent should obtain a sales tax license on behalf of the children and report any sales to the department. My husband and I sell our extra produce at the farmers market. We only make about $2,000 per season. Do we have to charge or pay taxes? Yes, you do. Any person who establishes a booth at a farmers market is in the business of selling tangible personal property. As a result, you must collect and remit sales tax to the department regardless of the amount of annual sales. I sell processed beef. I take orders at the farmers market, take the beef to the processor, and then deliver the beef to the customer's home. How do I handle taxes? Tax should be charged on the retail price of the beef based on your business location, most likely your farm. Missouri law indicates that if a person has more than one place of business that participates in the sale, the sale is deemed to be consummated at the business location of the retailer. Because you take orders at the farmers market, but then fill the orders by delivering beef from your farm to a processor, then deliver the beef to the customer's home, more than one location is involved in the sale. Under Missouri law, the proper rate to charge is based on your business location, which is your farm. I buy produce at auctions and from neighbors and resell the produce at a farmers market. Do I need to pay taxes on these products? If so, how do I do so? Yes, you must pay taxes on the re-sold goods. You'll need to issue a Sales/Use Tax Exemption Certificate (Form 149) to the farmers from whom you purchased the produce. After resale, collect and remit tax on your sale at retail based on the price you charged your customer. I sell honey at the farmers market. What is the sales tax rate? Sales tax should be collected on the total price charged your customer at the state rate of 1.225 percent plus any applicable local sales tax. Is the farmer's stall at the farmers market considered a “regular stand or place of business away from his farm”? Yes. For purposes of sales tax law, the farmer's stall at a farmers market is considered a business location. State and local sales tax should be collected and remitted. If a farmer grows produce at home and sells it at farmers markets or along the roadside, should taxes be charged to the customer and remitted to the department? Yes, both state and local sales tax applies to the sale of produce, whether it is retailed at a farmers market or along the roadside. Do I have to pay local sales tax on the sale of jams, jellies, or baked goods that I process on my farm? Yes, you must collect and remit sales tax on the retail sale of jams, jellies, and baked goods that are processed on your farm based on the total selling price of those items. However, any ingredients purchased to make the jam, jelly, or baked goods can be purchased without paying sales tax. You must issue a Sales/Use Tax Exemption Certificate (Form 149) to any business from which you purchase the ingredients. ********************************************************************** Wild Edibles By Jennifer Schutter University of Missouri Extension Horticulture Specialist Adair County Have you ever tried wild edibles? Growing up in the Ozarks, I was introduced to wild edibles at a young age by my mom, who learned from my Grandma June (dad’s mom) who learned from my great-grandma. We mainly picked pokeweed, lambsquarter, mushrooms, persimmons and wild blackberries. My sisters and I would always question why we were eating weeds. Now as an adult, I love lambsquarter and actually can’t wait for it to come up so I can pick it and have it for dinner. I pick lots of it, blanch it and freeze it. It makes a great spinach substitute. Even my husband likes it. Instead of buying spinach this winter, we ate lambsquarter! It also works well as a lettuce substitute. It was always fun going out in the woods on our Ozarks farm with my dad looking for mushrooms. He always said mushrooms will be found near Ash trees, so we would walk around in the woods and areas where he knew the ash trees were. Sometimes mom would cook them up for breakfast, and sometimes we would have them for dinner. My Grandma June picked lots of wild blackberries and boysenberries and would make cobblers and pies. She would also pick up black walnuts to use in desserts, breads, and cookies. In the fall my mom and sisters and I would pick persimmons and make persimmon cookies. I love persimmon cookies as does my son, who loved them at just a year and a half old. I remember one year we picked some sassafras root and mom tried making sassafras tea, but if I remember right, it did not taste all that good. Oh, the life of living on an Ozarks farm! I’m glad my grandma and mom passed down these traditions of eating wild edibles. Someday I will teach my son what to look for and how to prepare wild edibles. Other common wild edibles include dandelion, chickweed, purselane, elderberry, among many others. Before picking a wild plant to eat, make sure you have correctly identified the plant. Poison hemlock has killed people who mistook it for its relatives, wild carrots and wild parsnips When picking wild edibles for food, there are some things to consider. Plants growing near homes and occupied buildings or along roadsides may have been sprayed with pesticides. Wash them thoroughly. Avoid roadside plants, if possible, due to contamination from exhaust emissions. Do not pick plants growing in contaminated water. Some plants develop extremely dangerous fungal toxins. To lessen the chance of accidental poisoning, do not eat any fruit that is starting to spoil or showing signs of mildew or fungus. Plants of the same species may differ in their toxic or sub-toxic compounds content because of genetic or environmental factors. One example of this is the foliage of the common chokecherry. Some chokecherry plants have high concentrations of deadly cyanide compounds while others have low concentrations or none. Horses have died from eating wilted wild cherry leaves. Avoid any weed, leaves, or seeds with an almond-like scent, a characteristic of the cyanide com-pounds. Some people are more susceptible to gastric distress from plants than others. If you are sensitive in this way, avoid unknown wild plants. If you are extremely sensitive to poison ivy, avoid products from this family, including any parts from sumacs, mangoes, and cashews. Some edible wild plants, such as acorns and water lily rhizomes, are bitter. These bitter sub-stances, usually tannin compounds, make them unpalatable. Boiling them in several changes of water will usually remove these bitter properties. Many valuable wild plants have high concentrations of oxalate compounds, also known as oxalic acid. Oxalates produce a sharp burning sensation in your mouth and throat and damage the kidneys. Baking, roasting, or drying usually destroys these oxalate crystals. The corm (bulb) of the jack-in-the-pulpit is known as the "Indian turnip," but you can eat it only after removing these crystals by slow baking or by drying. To avoid potentially poisonous plants, stay away from any wild or unknown plants that have: milky or discolored sap; beans, bulbs, or seeds inside pods, bitter or soapy taste; spines, fine hairs, or thorns; dill, carrot, parsnip, or parsley-like foliage; "Almond" scent in woody parts and leaves; grain heads with pink, purplish, or black spurs; three-leaved growth pattern. The Missouri Department of Conservation has a good book on “Wild Edibles of Missouri”. This book has pictures and descriptions of wild edible plants and lists the uses of the plant. Recipes for some plants are also included. I hope you will try some wild edibles this spring if you have not done so in the past. Try lambsquarter, if you like cooked spinach, you will like it. Remember; never eat a plant that you cannot correctly identify. If you are in question about the identification of a plant, ask for help identifying it, or do not eat it. ********************************************************************** Organic Farming Research Foundation grant deadline is May 15. To fulfill the Organic Farming Research Foundation’s mission of fostering the improvement and widespread adoption of organic farming systems, the foundation sponsors a competitive grantmaking program that funds both educational and research projects in organic agriculture. The upcoming funding cycle may be the last chance to apply for organic fruit research and education/outreach projects before the funding runs out. These special funds are made possible by a partnership with Stretch Island Fruit Company. OFRF will also accept proposals for organic research and education/outreach projects on topics not related to fruit. OFRF’s newly revised Requests for Proposals describe how to apply for the grants and present the criteria used in evaluating proposals. Read them online at OFRF RFPs. For further information, contact OFRF’s organic research specialist Jane Sooby at jane@ofrf.org, phone 831-426-6606. ********************************************************************** *** In Print/On-Line *** A South Dakota Cooperative Extension Service Web site offers online training in food safety and marketing strategies for foods that are grown and marketed locally. The training is a self-paced study that provides content along with follow-up questions to assess what participants have learned. One module addresses critical safe food handling practices from planting to market, and the other concentrates on the organization of a farmers' market. Anyone interested in learning more about safely growing, producing and harvesting fruits and vegetables and organizing local farmers' markets can benefit from the information. Go to http://extfcs.sdstate.edu/foodsafetysite/onLineTraining/ for additional information on the course. “Organic and Alternative Livestock Production” A website compilation of organic livestock created at Purdue University. Go to http://www.ansc.purdue.edu/poa/index.shtml The Renewable Energy site offers an array of resources on environmentally friendly energy sources and conservation. The site is located at http://www.extension.purdue.edu/renewable-energy/. Web site visitors can learn about installing wind turbines and solar panels, ethanol production and cutting energy costs, among other topics. Developed by Purdue University, the site has pages devoted to wind and solar energy, biofuels, and corn ethanol co-products, as well as on-farm energy efficiency systems. There also are tools and spreadsheets that are used for analysis of various renewable energy systems, and links to other Web sites. Cornell University has launched an innovative, online video series that will help agricultural entrepreneurs successfully launch new farms. The video series, titled, “Voices of Experience,” covers essential topics such as financing farm startup, marketing, profitability, and goal setting, to name just a few. The ‘voices of experience’ in the series are actual farmers who have successfully started their own farm business. Voices of Experience online videos are available at the Beginning Farmer Project Web site: www.nybeginningfarmers.org. The Vegetable Transition Guide is a comprehensive primer addresses commonly asked questions by growers with its sections on organic seed, use of treated lumber, and greenhouse production. The appendix presents examples of various forms such as field history sheets and harvest records that make the documentation requirements much easier. The publication is available free online from the University of Minnesota at http://swroc.cfans.umn.edu/organic/vegetable.pdf *A Consumer's Guide to Grass-fed Beef* Learn about the health and environmental benefits of grass-fed beef and how to buy and cook grass-fed beef. Includes several recipes. To order, visit the University of Wisconsin’s Learning Store at: http://learningstore.uwex.edu/A-Consumers-Guide-to-Grass-fed-Beef-P132 3C0.aspx. *From Conventional to Organic Cropping: What to Expect During the Transition Years* A free fact sheet from Montana State University Extension explains that knowledge and access to appropriate technology are key factors in the conversion to organic agriculture, and provides some guidelines and references that may ease the pathway. "From conventional to organic cropping: what to expect during the transition years" is available at http://www.ipm.montana.edu/CropWeeds/montguides/Montguide%20-%20from%2 0converional%20to%20organic-%20mt200901AG.pdf ********************************************************************** *** IN THE NEWS *** The Indiana Soybean Alliance funded a Purdue research study titled “An Assessment of Ethnic Market Opportunities for Indiana Farm-Raised Fish” to evaluate ethnic markets in Ohio, Indiana, and Illinois. It is online at http://indianafishfarming.com/ISALiveFishMarketReport.pdf. The overall objective of this study was to examine the ethnic market in the region, particularly in Indiana to assess seafood buying patterns and preferences. The findings reported from the study are useful in identifying the species that can be produced in Indiana to serve the live market, quantifying potential demand volume, and assessing demand trends and factors affecting demand. The specific objectives of the study were to: 1. examine wholesale seafood purchase practices of ethnic fish retailers 2. determine factors important to their seafood purchase 3. identify marketing opportunities and develop marketing strategies that will enable effective servicing of ethnic fish markets 4. evaluate customer perceptions, preferences, and purchase patterns for fish The New Ag Network has started a new electronic listserv. The purpose of the listserv (or mail list) is to provide a means for easy communication among farmers, educators, researchers, and others involved in organic and sustainable farming in the Great Lakes Region. Once you join the list, you may send and receive messages, and view the message archive. How to join the new listserv There are two ways to join: 1. Fill out the online form at: https://lists.purdue.edu/mailman/listinfo/new-ag-network 2. Or, send a message containing the single word 'subscribe' (without quotes) to: new-ag-network-request@lists.purdue.edu. Once you sign-up, you will receive an email from ,a href="mailto:new-ag-network-request@lists.purdue.edu">new-ag-network-r equest@lists.purdue.edu asking you to confirm your sign-up by replying to the email. You will know you have successfully confirmed and joined the list when you receive a welcome message. Hope to hear from you on the list! No changes with email article announcements If you just want to receive announcements about new articles on the New Ag Network, but don’t wish to participate in more general discussion, just sign up for the announcements only listserv (instructions at http://www.new-ag.msu.edu/email.htm). If you received announcements last year, you are already on this announcement list. Those of you who use RSS readers will also find this option available at our site later this spring. ********************************************************************** *** ON THE CALENDAR *** April 20 - Plant Propagation and Planning, Kansas City, KS. Call 816 805 0362 or www.growinggrowers.org April 22-23 - MU Energy Summit, Columbia, MO. April 25 - River Hills Family Farm Expo, Silex, MO. Call 573-721-6223. April 30 - May 1 - 2009 Ozarks New Energy Conference: Solutions for Energy Independence, Springfield, MO. Call 417-581-4018. May 6 - Tomato Grafting Workshop, Mt. Vernon, MO. Call 417-862-9284. May 7 - Missouri Nut Growers Association Grafting Demonstration, Cedar Hill, MO. Call 636-274-2010. May 27 - 28 - 18th Annual Small Farm Conference, Oklahoma City, OK. Call 1-866-466-2231 or 405-466-6154. May 31-June 3 - North American Agroforestry Conference, Columbia, MO. http://www.centerforagroforestry.org/events/afta/index.asp June 2 - 4 - 11th Annual Value Added Conference, Moline, IL. Call 515-294-4430, http://www.nvaa2009.homestead.com. June 18 - Dung Beetle Field Day, Linn, MO. Call 573-694-1682. June 26 - 27 - Midwest Forest Industry Show, Cape Girardeau, MO. June 28 - KC Urban Farm Tours, Kansas City, MO. Go to http://urbanfarmstourkc.com/ July 8 - 10 - Missouri Dairy Grazing Conference, Joplin, MO. July 24-25 - Missouri Christmas Tree Association Meeting, Washington, MO. Call 573-243-5501. August 13-23 - 2009 Missouri State Fair, Sedalia, MO. www.mostatefair.com Sept 12 - River Hills Fall Poultry Fest, Silex, MO. Call 573-721-6223. Sept 12 - Missouri Nut Growers Association Pre-harvest Meeting, Stockton, MO. Call 417-436-2351. Sept 22 - 24 - State Grazing School, Linneus, MO. Call 573-499-0886. Dec 4-5 - Missouri Livestock Symposium, Kirksville, MO. Call 660-665-9866, www.missourilivestock.com Feb 5 - 6 - Missouri Nut Growers Association Annual Nut Show Evaluation and Annual Meeting, Nevada, MO. Call 417-436-2351. Feb 5 - 12 - North American Farmers Direct Marketing Conference, Lancaster, PA.