6 Manufacturer Pressures – Some manufacturers are trying to get dealers to buy more inventory in order to qualify for certain sales and incentives programs.


7 Sales – Several dealers have stated that sales are okay. Although most said that sales were down, some stated that they were still selling products (especially those under $50,000) and that they


could operate on this rate of sales.


8 Taxes – The issue of taxes is always on this list and includes, but is not limited to, excise tax and sales tax issues. We are still receiving several questions about what is taxable and what is not.


9 Fair Labor Standards Act – Many questions surfaced regarding the changes in white collar rules. These changes did not affect the special exemptions for certain employees of farm equipment deal-


erships. We also continue to receive questions about rules for underage employees.


10 Employee Shortage – We continue to experience a shortage of qualified people to work in dealer- ships, especially technicians. This issue has been with us for a long time and will continue to be


into the future.


It is interesting to note that over the long term five issues have continually appeared in the top ten. These include: taxes, inventory, economic trends, employee relations and dealer manufacturer relations. At INEDA, we will continue to focus our efforts on these issues.


ANDREW GOODMAN President/CEO


diggin’ in the archives 1973 BOOKKEEPING SCHOOL


Bookkeepers from far and near met in Des Moines April 2-3 at the Bavarian Haus for the Annual Bookkeeping School. The one driving the farthest was Shirley Humphrey from Kunau Implement Company of Preston. Jean Burgus, representing Riverside Implement Company from Adel, drove the least distance. A special guest, Mr. McArthur Johnson, from the National Farm & Power Equipment Dealers Association was also on hand to answer questions and show the new Dealers Computer- ized Accounting – Manual Input system to the class.


Nov/Dec | The Retailer Magazine | 3


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