We have a customer that is a worm farm. Their primary products are worms (used for composting/gardening and fishing), worm products and soil that has been enriched by worm castings.
At first glance we thought farm, and I still believe that is the case. However, the majority of the company's income comes from the sale of soil that has been improved by worms, not the worms themselves.
So... what do you think? Is it a Business... or a Farm?
Any help would be appreciated... this one is tough!
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The opinions expressed are mine, do not represent the opinions of my employer, and they are not to be taken as legal advice.