Chalk it up to folks of the local religious persuasion being naive to certain sinful substances and confusing them with other things.

So like @Bob Norton says your partner and your cpa need to reflect the substance of the transaction. 

I found very first roommate, and unfortunately it didn't work out and had to evict her for not paying rent on time and using illegal substances.

You will see a layer of black tarlike substance painted on the foundation. 

Conviction for the manufacture or distribution of a controlled substance in the past five years

Provides me with some substance as I plan future investments in the area.

Here's what I have so far: No smoking of any substance is allowed on the premises.

I've been researching the topic for awhile trying to understand the economics of the business and where the "value" can best be unlocked, but it always seems that all the articles I find are a lot of talk with very little substance.

Some ideas are above - one is a brick base, one is a slate type substance and one appears to be tile.

Crickets  still, when I say that I mean a showing here and there but nothing of substance.