Good morning, 

And my second question this morning. Any Michigan preparer's out there? I have new clients, married, no children. They both work regular jobs, but thought it would be cool to start a farm; especially as Michigan waives sales tax for agricultural purchases like their cool new tractor they bought last year. However, between life and Covid, they haven't actually started this farm yet. They are looking for ideas going forward, and concerned they may have exceeded the time limit to get their business started. I can't seem to find anything in the Michigan code about this situation. 

Has anyone else run across the particular, or even similar, scenario? 

Dawn