10/16/2026
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Fall brings pumpkins, football, apple picking, Halloween and harvest season. But did you know these seasonal favorites can also have an accounting or tax connection?
š š·šššššš š·šššššš: A pumpkin patch can have different tax considerations depending on how it operates. A farm growing and selling pumpkins may qualify for agricultural tax treatment, while a pumpkin patch offering hayrides, corn mazes and other attractions may also have retail, entertainment and sales-tax obligations.
š šØšššš š·šššššš: An apple orchard has inventory that is literally growing on trees. Agricultural businesses have specialized rules for accounting for crops and other farm products.
š» šÆšššššššš šŖššššššš: A costume or specialized clothing required for work may potentially be deductible if it isn't suitable for everyday wear. Simply wearing something for work doesn't make it deductible.
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š: Candy given to the general public at a community event may be considered an advertising or promotional expense. But candy given to a specific client as a gift is subject to different rules, including the $25-per-recipient limit for qualifying business gifts.
š Tax rules can be full of surprises! Whatever the season, Anderson, Adkins & Crawford is here to help you make sense of the details.