This guide is comprised of a series of individual fact sheets addressing topics pertinent to planning and operating a farm business. It is not enterprise specific. Rather it addresses topics common to operating a farm business in New York State. The fact sheets are meant to be brief and to the point. Additional details can be found via the web links provided or by calling offices listed. The guide is meant to be a resource for both beginning and established farmers. For beginning farmers, there are certain topics that are not relevant.