I just returned from CONEXPO-CON/AGG and am dead tired. My shoes need replacing and I am not sure my feet don't need replacing too. That was one heck of a show.

From what I could see, and from talking to various manufacturers, it looks like people were placing orders to take advantage of the meager interest rates and the soft market conditions.

I also polled various Midwest contractors over the last few months and most said they had work for 2008. When talking to those same people in Vegas, they still had work, but some of the bigger projects related to retail outlets were getting pushed back 12 to 18 months. Just goes to show you how fast things change.

One thing that surprised me, however, was the response I received from dealers when I asked how much contractors were asking about the tax benefits included in the new economic stimulus package, and how they might take advantage of the program. Almost everyone I spoke with said contractors were not really aware or understood the program.

Consequently, we are going to go through the package, take a look at a few numbers and refer you to a web site that can calculate the perceived benefit for you. Keep in mind, however, I am not providing tax advice. You have to get that from the professional you pay to provide that service.