My wife and I own a small store, and we deal with a local farm to sell CSA's. My question is, should we have our customer's make out the payment directly to the farm and have them cut us a check, or have the checks made out to us, and we cut the farm a check? Is either of those scenarios better as far as our taxes go? We have been getting the checks and having them made out directly to the farm and the farm has been cutting us a check, but we now have other fees associated with the program, and they are strictly our fees, so I was thinking,(hoping), that if the check was cut out to us, and we pay the farm it's cut, our taxes would be the same.

Sorry for dodging the question, but I am almost certain that you would be better off finding a local NH accountant that understands all of the ins and outs of how CSA's are treated in your home state. From the little I know of that type of operation, I think you'll find that there are more than just accounting questions to consider.