1. Federal Agencies

~U.S. Small Business Administration (SBA) o Web site www.sba.gov o Toll Free: (800)U-ASK-SBA. o Request any free information and an order form for other publications. o Web site also has templates and sample Business Plans.

~Internal Revenue Service (IRS) o Web site www.irs.treas.gov/prod/bus_info/sm_bus o Toll Free: (800) 829 - 3676. o Business Kit Publication # 454 includes an Employee Tax ID Form. o STEP (Small Business Tax Education Program) Publication # 1057, contains information on Business Tax Classes given in all 50 states, Puerto Rico and Guam. o Tell them what type of corporation you are thinking of becoming, how many employees, etc., so that they can send you other free, helpful publications.

~Census Department Consumer o Web site www.census.gov o Call Customer Service at (301) 457 - 4100. o Your source for social, demographic and economic information.

~Consumer Information Center o Web site: www.pueblo.gsa.gov o Toll free (888) 878 - 3256. o Order a Consumer's Resource Handbook. o View their Small Business brochures on line.

2. State Agencies ~Attorney General's Office US, National Organization site: www.naag.org/about/ag1.cfm ~Secretary of State and State Department of Revenue. ~Small Business Technology Development Center: www.businessfinance.com/business-information.asp ~Rural Business Development Center. ~Service Corps of Retired Executives SCORE http://www.score.org/, 800/634-0245 ~Cooperative Extension Service Offices.

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I didn't make this story up, I promise you. I didn't have to, because truth is *always* better than fiction.

The other day, I was waiting in line (for once, I was first, can you believe it!) for a local store to open so that I could exchange a defective Christmas present.

As is sometimes case, I got to talking with another fellow, also waiting patiently (have you noticed how often customers have to wait, even to *buy* something these days? But, that's another story!)

Jim (he introduced himself) and I started to exchange horror stories, of type that *every* shopper encounters just about every day, y'know what I mean?

Seems like Jim had just come from freeway and had turned into one of those very famous fast-food chains, on service road.

You've seen 'em, but no need to mention names here.

Now, this was at quarter to eight in morning, so all shops were pretty much deserted (I live in a pretty quiet town, a ways north of Brisbane), except for this big hamburger joint. It also *looked* unattended, but had a big sign - "NOW OPEN" - up high, and stretched between two large poles placed at each end of store - easily seen for a hundred yards or more.

Jim needed a bite to eat, so what more was needed?

He turned his car into drive-thru and went to order window. "We're not open" woman replied when Jim tried to place his order.

Well, he looked at her, looked up at big sign, and asked her to define "NOW OPEN", seeing as how she was telling him that place wasn't. "Lookit, it's a new location here, for us, so, yeah, we're NOW OPEN for business, but not until 9AM, OK!"

(Actually, I *knew* that place had been NOW OPEN for three weeks or more, but I didn't interrupt Jim's account).

Jim ponders that for a few moments, then asks her, "Well, y'see, me and wife here have been travelling a ways to get here, couldn't you make an exception?" He could see inside that staff were getting ready for day's operations.