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We have a local chain of about twenty garden centers which also offers the same warranty as the Home Depot Landscape Supply outlets. And I know of at least one large nursery that is doing the same. They are not going to lose money on the deal, they just figure out the percentages of returns and adjust their prices accordingly. Of course, in the case of landscapers, we have to figure in the cost of labor for the replacement as well as plant material.
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I've asked the nursery manager at my local Home Depot how their guarantee works and he said the suppliers take all the risk. The grower/supplier isn't paid until the plants are sold and the grower/supplier is charged with a debit on any returns.