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Property / Services Taxable
|Title and Description
Energy Drinks
Discussion of energy drinks as exempt food or taxable food supplement. Drinks that do not qualify as food under the federal food stamp program are not exempt food.
Crime Remediation Services
Contract is for non-taxable services.
Dark and Lit Fiber / Fixtures
Discussion whether dark and lit fiber optic cable used for telecommunication qualifies as taxable telecommunications service and whether cable is a fixture or tangible personal property.
Gift Card Stock and Bundled Software
A sale by a distributor of card stock is not an exempt wholesale because distributor is the consumer, not reseller, of card stock. Software bundled with card stock may be taxable if not separable from sale of card stock.
Animal Management Software and Property
Discussion of taxability of products and services offered by retailer for animal management business.
Portable Trailers, Water / Electrical / Sewer Satellite Systems, Transportation Charges, Repair Parts
Discussion of taxability of various portable products supplied for drilling sites, including satellite, sewer, water, electrical systems, repair services and repair parts.
Meal Discounts
Discussion of sales tax reporting requirements of two retailers which jointly offered discount food and entertainment program.
Consulting and Project Management Services, Credits for Taxes Paid Another State
Consulting and project management services not taxable if separable from sale of surveillance products. Retailer cannot claim credit for taxes incorrectly paid another state.
Call Center Services
Call center services are non-taxable services.
Employment Recruitment Services
Employment recruitment services are non-taxable services.
Warranty Contracts for Leased Goods
Contracts for service and maintenance of leased goods are not taxable if such contracts are in a separate contract from lease.
Installation / Transportation
Discussion of various aspects of retailer's sale and installation of product and transportation charges.
Electricity / Research and Development
Discussion of availability of exemptions for use of electricity, research and development, and statute of limitation for sales tax.
Consumer Surveys and Service Quality Reports
Discussion of criteria for determining whether consumer surveys and service quality reports are non-taxable services or sales of property discussed.
Custom Software, Installation, Repair, Transportation, Training
Custom software, installation, repair, transportation, and training are generally non-taxable services.
Hosting and Networking Services
Charges by an out-of-state company for webhosting and network connectivity charge where servers are not located in Colorado are not taxable.
Sales Tax on Discounted Taxable and Nontaxable Bundled Goods and Services
Sales tax calculated on retailer's costs when taxable item sold at below costs and bundled with non-taxable service.
Merchandising Services
Retailer provided service of merchandising is not taxable.
For-Profit Daycare Providing Food, Plates, Utensils
Daycare is providing a service and is the consumer of the food products and related accessories.
DVD Production
Labor cost of third-party must be included in retailer's purchase price even if separately stated on the customer's invoice.
Contractors / Fixtures
Discussion of factors considered in determining when tangible personal property becomes a non-taxable fixture to real property. Department will consider, among other things, how taxpayer treated the property on federal income tax return. Discussion of lump sum and time and material construction contracts.
Home Study / School Material
Business that offered home study program and sold books and supplies is not selling a service. Therefore, sale of books and other goods to customer is taxable.
Hostess Credits / Transportation
Credits and discounts distinguished. Credits given by direct marketer to hostess for holding a sales event at hostess' home are not allowed for purposes for calculating sales tax. Transportation charges are taxable because customers did not have any alterative but to use retailer's transportation services.
Propane Tanks (Refilled or Empty) / Prepaid Phone Cards
Propane is exempt if sold for residential use. Retailer must take reasonable steps to ensure exempt sales. Discussion of taxability of customer supplied tanks and retailer supplied tanks. Distributor of prepaid phone cards is consumer of card stock and is not entitled to resale exemption. Retailer of the taxable goods or service purchased with card is responsible for collecting tax, not the card distributor.
Software Updates, Upgrades
Upgrades of taxable software are taxable. Software to correct bugs in original taxable software is not taxable.
Food Supplements, Soap, Deodorant, Products
Supplements and other products are taxable.
Print Material
Discussion of taxability of print material and collection of local sales taxes.
Restocking Fees, Travel, Training, Rental of Equipment
A retailer who charges a restocking fee has not refunded the full purchase price and is not entitled to a refund of any tax. Travel and training are not taxable. Rental of property is taxable.
Supplements, TENS, Pads
Dietary supplements are taxable. TENS are exempt therapeutic device.
|GIL-08-023 (amended)
Purchase Options on Leases, Insurance, Late Payment, Documentation Fees
Purchase option at expiration of lease is taxable unless finance lease previously factored to a third-party. Insurance is taxable if not separable from lease. A late payment fee, if assessed to reflect the vendor's carrying cost of money, is not subject to sales tax if the charge is separately stated from the unpaid principal balance of the purchase price. A documentation fee is inseparable and included in purchase price for sales tax calculation.
Alteration Services
Alteration services are not taxable if separable from sale of clothing.
Patient Tracking / Incentive System
System for tracking patients and incentive program is a non-taxable service
Signage, Crating, Installation, Transportation, City Permits, Subcontractors
Sale of signage is taxable unless it becomes a fixture to real property or title passes prior to installation. Manufacturer's purchase of crating is exempt wholesale sale, but taxable sale to consumer. Installation is an exempt service. Transportation is generally exempt except for freight-in charges or if inseparable from sale of signs. City permits are not taxable if obligation of owner. Repair work of subcontractor is discussed.
Use Tax on Fabrication Services
Use tax does not include labor costs of Taxpayer or third-party fabricators who only provide services, but includes fabrication services of third-parties who also sell raw materials, even though the sale of such goods is in a separate contract.
Copying Service
Company that provides copies of hospital medical records to third-parties is selling taxable goods.
Condominium Furnishings
Developer who purchased and paid tax on furnishings for condominium units that it owned and later sold to fractional interest owners is liable for sales tax on such sale and may be entitled to refund of tax paid to suppliers for such furnishings. Developer liable for sales tax when it rents on a nightly basis condominiums to third-parties.
Internet Games / Energy drinks / Samples
Internet gaming lessons are nontaxable services and nontaxable intangible personal property. Income earned from sources within Colorado are subject to income tax, but nexus issue not addressed. Energy drinks are generally nonexempt food supplements. Distribution of samples is not subject to sales tax, but distributor liable for use tax.
Taxability of Service Charge / Nexus of Call Center Employing Independent Contractors to Perform Work for Clients in State
Income derived from Colorado sources is taxable. Taxability of mark-up charged by in cases of resellers, agents, brokers, third party contracts. General discussion of nexus for income and sales tax purposes.
Sales of Building Materials Between Controlled Companies
General discussion of application of sales and use tax for contractor and manufacturer who are controlled companies.
Taxability of FCC License and Coordination Charge RE: Two-Way Radio
General discussion of taxability of FCC license and coordination charge made in connection with sale of two-way radio.
Gift Baskets
Sales tax on gift baskets containing taxable and non-taxable items whose prices are not separately stated is computed on the full purchase price unless the value of the taxable item is de minimis.
Optional Service Offered with Taxable Rental of Motor Vehicles are Not Taxable
Optional services offered in connection with, but separable from, the rental of a motor vehicle are not taxable if such services are separately stated on the invoice.
Lessor / Seller of Motor Vehicle Must Collect and Remit Sales Tax on Sale of Motor Vehicle
Lessor who sells motor vehicle to lessee at the expiration of a motor vehicle lease must collect and remit sales tax.
Gas Meter Reading Fee
Fee charged by propane distributor is taxable if the service is not separable from sale of taxable sales of propane.
Preparation of Sales Tax Return and Exemption Certificates
Internet service that prepares sales tax exemption certificates and sales tax returns is a non-taxable service.
Taxability of Service Charge of Call Center Employing Independent Contractors to Perform Work for Clients in State
Taxability of mark-up charged by in cases of resellers, agents, brokers, third party contracts. .
Print and Mail Services / Data Transfer / Address Confirmation / Electronic Data Search.
General discussion of applicability of sales tax to company providing printing services.
Display Items
Retailer may be liable for use tax for items pulled from inventory.
Nominal Purchase Price Taxable
Nominal price paid by lessee to purchase vehicle at expiration of finance lease is subject to sales or use tax.
Pet Recovery Products and Services
Sales tax due on bundled sales of taxable products and non-taxable services.
Modular Home
Modular home retailer liable for sales or use tax in Colorado
Downloaded Data
Documents downloaded by customers from the Internet subject to sales or use tax
Agent's Responsibility for Tax Returns and Remittance / Income Tax for Industrial Banks
Sales tax license and registration must be under taxpayer's name, not agent of taxpayer who invoices and collects tax from lessees. Sale of finance lease accelerates sales tax obligation. General discussion of income tax regarding industrial banks.
Maintenance and Service Agreements
Sales tax applies to maintenance and service agreements sold in connection with sale of taxable goods, unless agreement is in a separate contract or retailer obtains permission to exempt a percentage of sales price. No exemption if customer has no option but to purchase maintenance/service agreement as part of purchase of taxable goods.
Oilfield Fishing Equipment
Taxability of oilfield fishing equipment will depend on whether the true object of the transaction is a service or the rental of taxable tangible personal property. The department will consider a number of factors, including whether customer charged a lump sum, whether customer must use taxpayer's equipment operator, and whether customer has obligations typical of a lessee.
Intrastate Voice over Internet Protocol is a taxable telecommunication service.
Carbon Dioxide / Tanks
Supplier's sale of carbon dioxide to retailer for carbonation of beverages is exempt from sales tax, but sale of nitrogen is not exempt. Charges for tank retail and storage tanks do not qualify as exempt under container exemption.
Transportation Services
Charges for transportation services are presumed exempt, but are taxable if purchaser must use the service, seller does not separately state the charge for services, or the service is inseparable from sale of taxable goods.
Patient Meals
Medical facility is the consumer of patient meals and must pay sales tax on the charges it pays to the food service company, including charges for overhead and management fees.
Medical Device / Service v. Sale of TPP
Sale of catheter is not an exempt therapeutic device because it is not sold pursuant to a written recommendation. A healthcare provider is a provider of a service and cannot claim a resale exemption for the catheter by itemizing it on the patient's invoice.
Conversion of Association into Corporation
Conversion of a church organized as an unincorporated association into a corporate sole does not create a sale or use tax obligation because the corporation is an exempt entity. Declined to address whether conversion constitutes a sale or is supported by consideration.
|Daily Rental Fee
|Daily rental fee applies only to retailers who typically lease motor vehicles for less than 30 days, regardless of whether the vehicle was leased for more than 30 days.
Lay-a-way and Partial Payment Plans
Sales tax is not due on installment payments made on lay-a-way and partial payment plans until final payment is made.
Direct Marketing Advertising Material
Out-of-state direct marketing company is subject to consumer's use tax for material mailed to Colorado recipients.
|Sales Tax on Personal Property
|Charge for reimbursement for personal property tax incurred by lessor and separately stated on lease invoice is included in calculation of sales tax owed by leassee.
|Auctioneer Administrative Fees
|Auctioneer fees that are not optional and viewed as inseparable from the sales transaction are included in the sales tax calculation.
|Auctioneer's Obligation of Sales Tax Collection on Motor Vehicles
|An auctioneer who sells a motor vehicle on behalf of an owner is, unless an exception applies, a retailer and must collect and remit sales tax administered by the department.
|Insulin Infusion Pumps
|An infusion pump and related disposable supplies are exempt as an "insulin measuring and injection device" because the pump measures an insulin dosage and injects the insulin.
|Manufacturer's Coupons
|A retailer is reimbursed by the manufacturer for the amount of the reduction in purchase price; thus, sales tax applies to the full selling price before the deduction for the manufacturer's coupon.
|Freight-in Transportation Charges
|Transportation charges incurred from transporting tangible personal property from the place of production or manufacturer to the seller or to the seller's agent or representative are deemed "freight-in" charges and are subject to tax.
Software Application or Service
|Users true object is the use of the service provided rather than the lease of computer servers or software.
|Bi-weekly Newspapers / Printers
|A newspaper distributed every two weeks does not qualify as a "newspaper" that is exempt from Colorado sales and use taxes. A printer must collect sales tax from the distributor of a non-exempt newspaper.
Food and Nutritional Products
Products in question qualify as 'food' and, therefore, are exempt from state sales and use taxes if sold for domestic home consumption. These products are subject to local sales taxes of those jurisdictions that have elected to levy sales and use taxes on food, unless the product is purchases with SNAP or WIC benefits.
|Programs offering consumers rebates for certain purchases are not deducted from the sales price when computing sales tax.
|Photovoltaic Energy Systems
|The purchase and lease of photovoltaic energy systems by an entity other than the ultimate user is exempt from state and state-administered sales and use taxes under the Renewable Components exemption, except on an on-site monitoring system which is subject to sales and use taxes.
|Liquor-Filled Candy
|Liqour-filled candy does not qualify as exempt food for state sales and use taxes and state-administered local sales tax purposes.
|Partial Purchase Price Exemption
|A portion of the purchase price of a fuel used in manufacturing a tangible personal property is exempt from sales and use taxes if a portion of the fuel material is a necessary and desirable component of the manufactured product.
|Services Related to Medical Devices
|Colorado does not impose sales tax on the provisioning of medical-related services.
|Lease Payments
|In a 'true' lease, lessor is required to pay sales tax on a purchase from a vendor if the sale takes place in Colorado or pay Colorado use tax if the purchase from a vendor occurs outside Colorado. In a finance lease, the "lessor" must collect tax on the "lease" payments.
Electronically Delivered Newspapers and Magazines
Monthly newspapers and magazines delivered electronically are subject to sales tax.
|Prescription Reviews
|Pharmacist's review of patient's medication record is a service and not subject to sales and use tax, unless the sale of service and tangible personal property are inseparable and the "true object" of the patient is the report.
|PLR-12-001 (amended)
|Drug-Device Combination Products
|Product, which provides a framework over which bones grow and heal, is exempt as material furnished by a licensed provider as part of the provider's professional service to the patient, even if Product is sold to hospitals, clinics or surgery centers. Product does not qualify for the durable medical equipment exemption and may not qualify for prosthetic device exemption.
|Bio-Engineered Medical Device/Orthotic
|A shoe insert does not qualify for the prosthetic device exemption.
|Affiliate Nexus
|Company has nexus in Colorado because it is a component member of a combined group of corporations and another component member has a business presence in Colorado. In addition, Affiliated Company is an indirect representative of Company when it acts on behalf of Company to solicit and facilitate sales and sales-related activities because, among other reasons, it accepts return on behalf of Company and participates in a loyalty points program with Affiliated Company. Therefore, Company must open a sales tax account and retailer's use tax account to report and collect local and special district taxes for sales shipped into local jurisdictions in which Affiliated Company's stores are located.
|Law-a-way Service and Cancellation Fees
|A lay-a-way service is not a sale until final payment. The lay-a-way service fee is included in the sales tax calculation if the fee for the service is not optional. If the lay-a-way is canceled before title or possession is transfer to customer, then the lay-a-way service fee and cancellation fee is not subject to sales tax because there was no taxable sale.
|Charges for Services
|Charges for services, as described in the ruling, are not subject to sales or use tax, regardless of whether Company provides copy/print center services. Company's charges for certain services would become subject to sales or use tax if Company does not separately state charges for tangible personal property used by Company to provide the services.
|Fluoride Varnishes and Streaming Videos to Dentist's Office
|Fluoride varnishes sold to a dentist's office may qualify as material furnished to a patient as part of a licensed provider's professional service. General discussion on whether electronically delivered informational videos delivered to a business are subject to tax.
|Drug-Device Combination Products
|Product, which provides for bone void filling and fracture repair of the pelvis and extremities, is exempt as material furnished by a licensed provider as part of the provider's professional service to the patient, even if Product is purchased by hospitals, clinics or surgery centers.
|Internal and External Fabrication Labor Costs
|Fabrication labor costs performed by a fabricator on goods that the fabricator later converts to its own use are not included in fabricator's use tax calculation; but fabrication costs are included in the sales tax calculation if the fabricator sells its fabricated goods at retail. Charges for fabrication services performed by a third party are included in the sales tax calculation of the fabricator's retail sale of the fabricated goods to the ultimate consumer if the third party provides the fabricator with the materials and fabrication services.
|Welding Gases and Tools
|Welding gases that are a fuel or energy source used in one of the enumerated industries are exempt from sales and use tax. Oxygen and inert gases used in welding are not exempt fuel gases. Hand-held torches and welding attachments, parts, and related tools are not machinery or machine tools exempt from Colorado sales and use tax.
Application Service Providers
Computer software that is used by a consumer via an ASP is not taxable computer software because the software is not considered to be delivered to the consumer in a tangible medium.
|Food and Nutritional Products
|Products qualify as 'food' and, therefore, are exempt from state sales and use taxes if sold for domestic home consumption. Products are subject to local sales taxes of local jurisdictions that elect to levy sales and use taxes on food, unless product is purchased with SNAP or WIC benefits. The tax treatment of a bundled transaction depends on the items in the bundle, the value of the items, and whether the items are separable.
|Transportation Charges
|Transportation charges that are inseparable from the sale of the good are taxable. Non-optional charges by wholesaler to retailer for drop shipment transportation of goods are not 'freight-in' charges and are taxable if passed on the customer.
|Subscription Fees
|A subscription fee for an online publication, which is a duplicate of Company's newspaper, is not subject to state and state-administered local sales and use taxes because it is still considered a newspaper. A subscription fee for access to stock screens, comparative performance ratings, and emerging stocks is a service and, thus, not subject to state sales or use tax.
|Sales to Native American Tribal Members and Tribal Governments
|A sale of tangible personal property to a Native American tribal member is exempt from sales tax if the sale occurs on the tribal member's tribal land. However, sales to non-tribal members on tribal lands are not exempt, and sales to tribal members off the member's tribal lands are not exempt sales.
|Durable Medical Equipment
|A medical device can qualify for the durable medical equipment exemption if it (a) can withstand repeated use; (b) is primarily and customarily used to serve a medical purpose; (c) is generally not useful to a person in the absence of illness or injury; and (d) is not worn in or on the body.
|Tangible Personal Property Assembled in Colorado
|Colorado generally exempts from sales and use tax tangible personal property purchased by a manufacturer who integrates the property into a finished manufactured or processed product and holds the same for resale. This exemption applies regardless of whether the finished goods are sold inside or outside Colorado.
|Reimbursable expenses
|In general, reimbursable expenses are not subject to sales or use tax, unless the reimbursement is more properly viewed as a resale of taxable goods. However, if goods or services for which reimbursement is sought are more fairly construed as being consumed by a company rather than by the company's client, then the reimbursement charge to the client is not treated as a resale of the goods or services.
|Non-resident Leases of Passenger Cars
|The place where the vehicle is registered will determine which state and local taxes apply. If the person leasing the vehicle is, at the time the lease is executed, a non-resident of Colorado and immediately takes the vehicle to another state for use outside of Colorado, then Company/dealer is not liable to collect any taxes on the leased vehicle.
|Training Classes for Corporations
|The provision of education and training is generally a non-taxable service. If tangible personal property is transferred from the educational service provider to the student, this may change the tax obligation. Company may need to remit income tax if it has sufficient nexus to be considered to be doing business in Colorado.
|Full-Service Truck Washes
|Full-service truck washes are generally viewed as a non-taxable service. However, Company must pay use tax on supplies used within the wash process.
|Manufacturing Equipment Exemption for Bakeries
|Large-scale wholesale bakery would likely be treated as a as manufacturer. If Company is engaged in manufacturing, then purchases of machinery or machine tools and parts thereof are exempt from state sales and use tax when the machinery is used in manufacturing.
|Products for the Blind and Legally Blind
|The optical sales and services exemption explicitly excludes Braille reading devices. Products may qualify for the durable medical equipment exemption if the Braille devices serve a "medical" purpose and are dispensed and purchased pursuant to a prescription.
|Special Mobile Machinery
|When Company and lessee / purchaser are located in the same tax jurisdiction, then Company must collect sales tax for that state-administered local tax jurisdiction, but does not have an obligation to collect the local sales taxes of other local tax jurisdictions in which Company does not have a sufficient nexus.
|Invoice Component Fees
|Fees charged by a company in the business of retrieving and copying medical records of health providers for use by insurance companies, lawyers, and other third-parties are not subject to sales and use tax.
|Rental and Labor Charges
|If a retailer provides both taxable tangible personal property and non-taxable services, the taxability of the transaction is generally be determined on whether the "true object" of the transaction is the sale of a service or rental of tangible personal property.
|Computer Software and Computer Software Maintenance Contracts
|Software that is prepackaged, has a nonnegotiable license agreement, and is delivered on a tangible medium is taxable. Nonnegotiable software license agreements presented to the buyer on-line qualify as a tear-open, nonnegotiable license. Optional maintenance agreements are generally viewed as a service and are not subject to sales and use tax.
|Special District Taxes
|Sales of fuel for industrial purposes are exempt from state, state-administered cities, counties, and special districts sales taxes.
|Installation, Repair and Inspection Charges and Payments to Third Party Subcontractors
|Company's charges for installation, repair, or inspection of fire suppression system built into real property are subject to sales tax when billing clients on a time and material basis for work performed by a subcontractor. Company's payments to subcontractors for this work are not subject to sales tax.
|Tear Serum Testing Modules
|The exemption for "blood test" does not include a test relating to tears produced by the eye, even though the tests are similar in some respects.
|Retrieving and Copying Medical Records
|Fees charged by a company in the business of retrieving and copying medical records of health providers are not subject to sales and use tax because Company is providing a service.
|Resale Exemption Certificates
|Colorado allows Company, as a wholesaler, to accept sales tax licenses and exemption certificates issued by another state. If Company contracts to sell its product directly to the consumer and the consumer has an exemption certificate issued by another state, then Company is not required to collect sales tax from the consumer. However, if Company sells its product to a retailer and the retailer does not have a sales tax license or exemption certificate issued by Colorado or another state, then Company must collect sales tax from the retailer, even if the ultimate consumer has an exemption certificate issued by Colorado or another state.
|Hardware, Software and Services
|The hardware and software purchased by Company is consumed by Company in the provisioning of services to clients and is not rented to clients. Company, who provides routing of intrastate telephone calls and other communications, is providing intrastate telecommunication services in Colorado.
|Maintenance Agreements
|Company's client pays an IT services company to install free Microsoft patches and software upgrades, which are taxable standardized software, indicates that the true object is the sale of a nontaxable service rather than the sale of tangible personal property.
|Third Party Administrator of Insurance Claim Obligations
|Company's purchases from suppliers are exempt wholesale purchases when Company resells the goods to the insurance companies. Therefore, Company must collect the applicable sales taxes from insurance companies.
|Fees Associated with Company-Owned Vending Machines
|The taxability of various fees charged by a vending machine operator whose vending machines are located at customers' locations are discussed.
|Consigned Merchandise Procured for Auction
|Company, which has nexus in Colorado, must collect sales tax on property sold at its auctions, which are conducted outside Colorado, if the taxable tangible personal property is delivered to a buyer who is located in Colorado, or delivered to a person who is designated by buyer to receive the goods and who is located in Colorado. Company also has an obligation to collect Colorado use tax if the sale is deemed to occur outside Colorado but is delivered into Colorado to the buyer for use, storage, or consumption in Colorado. Company does not have an obligation to collect sales or use tax if the property is sold at auction conducted outside Colorado and the property is delivered to the buyer or consumer who is located outside Colorado.
|Re-Rental Equipment
|A company that leases equipment from a rental company and that uses its own employees or subcontracts with an independent contractor to operate the equipment cannot claim a resale exemption.
|Plumber's Fees
|The method a plumber uses to invoice customers determines how sales and use tax is collected.
|Sutures and IV Catheters
|Sutures qualify for an exemption but IV catheters do not.
|Meal Included in 501(c)(3) Organization's $25,000 Proceeds Limit
|The net price of the dinner charged by a charitable entity for a fundraising event is included in the gross proceeds calculation of the $25,000 net proceeds exemption.
Software License Renewal
A charge for a license renewal to use taxable software is subject to tax when the original license and software were delivered by a tangible medium but the renewal is delivered electronically with no transfer of tangible personal property because the license renewal is simply a charge for the continuing right to use taxable tangible personal property.
|Fees and Charges Applied to Utility Bills
|The taxability of charges for connecion, disconnection, late-payment and other items are discussed.
|Fair Market Value Lease Rate
|The Department generally uses the lease price resulting from arms-length transactions as the best method for valuing an airplane lease price that is not the result of an arms-length transaction. If arms-length pricing is not available, the Department will look at various cost components, including interest rates, to calculate the fair market value of airplane lease payments.
|Seeds and Plants, Food and Dietary Supplements, Medical Supplies, Test Kits, and a Coupon Book
|Exemptions listed under §39-26-716, C.R.S. apply to commercial agriculture and livestock operations. Seeds and orchard trees that are not used for a commercial agricultural purpose are not exempt. Colorado excludes dietary supplements from the definition of food. See ruling for discussion of medical supplies, test kits and coupon books.
Entry Towers
If entry towers are fixtures, their taxability will depend upon the type of contract Company uses with the owner. Contractors who charge the owner a lump sum amount do not collect sales tax from the owner, and, instead, pays sales tax when they acquire the building materials from the supplier or manufacturer. If a contractor uses a "time-and-material" contract with the owner, then the contractor must collect sales tax from the owner on the marked-up price of the entry tower, but not on the labor charges.
|Sale of Domestic Jet Fuel for Commercial International Flights
|Colorado exempts from its fuel excise tax specially blended kerosene and other fuel products if they are exempt from federal aviation fuel taxes and used in aircraft operated by scheduled air carriers or commuter airline operators.
|Electronically Delivered Software
|Electronically delivered goods, such as music, movies and books will still be viewed as taxable sales of tangible personal property after July 1, 2012, which is the effective date of amendments to the statutory definition of tangible personal property that exclude electronically delivered computer software. The amendments also exclude from tax charges by application service providers (ASP).
|Material Safety Data Sheet
|Reports and completed applications for governmental regulatory compliance activities are generally treated as a service. However, access to data, without any significant analysis of the data by Company, would generally be treated as a taxable digital product.
|Lease of Medical Equipment
|A lessor of a "true lease" must pay sales taxes when it acquires the property if the lease term is three years or less, unless the lessor obtains prior permission from the Department to collect sales or use tax on lease payments. If the lessor uses a leases that is more than three years in duration or if the lease is a finance lease (regardless of whether it is more or less than thirty month duration), then lessor must collect sales or use tax on the lease payments, including the final "purchase" payment, and lessor does not have the option to pay sales or use tax when it first acquires the property.
|Drilling Equipment
|Company's purchases of steel, cement, pipe, and other material from suppliers are not wholesale purchases because Company alters and uses the materials to build structures. If the sale of equipment occurs outside Colorado and Company pays sales or use tax to another state and Company, thereafter, moves the machinery to Colorado for use in Colorado, then Company must pay Colorado state use tax and any state-administered local use tax applicable to the location where the machinery is registered. Company is entitled to a credit against any such Colorado state and local use taxes equal to the amount of sales or use tax paid to the other state.
|Bagged and Packaged Salads
|Bagged salads that do not include salad dressing or utensils qualify as food for home consumption. Bagged salads that contain all the ingredients of a prepared salad, including the salad dressing, and packaged salads in the shape of a bowl that contain a variety of lettuce, vegetables, salad dressing, a utensil, and may include meat, are "prepared salads" subject to tax.
|Promotional Videos
|The production of a video is a non-taxable sale of services, even though some property is transferred from seller to buyer. If charges for the raw footage and project file reflect the value of the services to produce the raw video and not the value of the property, the raw footage and project files will also be considered a non-taxable service. As a result, Company must pay sales or use tax on the items it uses to perform its service.
|Modular Homes
|The tax liability will depend upon the type of contract the builder uses with the homeowner.
|Foot Orthotics, Braces, Splints, and Implant Kits
|Most foot orthotics, braces, and splints are exempt only if furnished to the patient by a licensed provider as part of the provider's professional service. A joint implant and pins, which are purchased together with a drill bit as a "kit", are exempt from tax, but the drill bit included in the kit is subject to tax.
|Domestic Jet Fuel Used in International Flights
|Colorado sales tax applies to aviation fuel sold in Colorado to commercial airlines even if the fuel is used for international flights.
|Aggregate Mining, Asphalt and Recycled Asphalt Production
|Asphalt production inside and outside an enterprise zone is manufacturing, unless fifty percent or more of the new asphalt is comprised of recycled asphalt. If new asphalt is comprised of fifty percent or more of recycled asphalt, then production of such asphalt is not manufacturing, regardless of whether it is inside or outside an enterprise zone. Aggregate mining and recycled asphalt production is manufacturing when performed in an enterprise zone, but is not manufacturing when performed outside an enterprise zone. Use tax does not apply on aggregate materials mined from manufacturer's own gravel pit. Lease payments related to mining may constitute the taxable sale of tangible personal property.
|Sales Taxability of Federal Excise Tax on Jet Fuel Sales
|Sales tax is calculated on the price charged to the customer. However, if the purchaser is levied a direct federal tax, the sales tax calculation excludes the direct federal tax. A direct federal tax is a tax levied by the United States on the taxpayer, which, in the case of sales tax, is the purchaser.
|Alternating Current Electricity
|"Renewable energy" does not include burning natural gas and equipment used to capture thermal heat from the combustion of natural gas and does not qualify for the sales tax exemption for components used in the production of alternating current electricity from a renewable energy source.
|Intrauterine Devices
|An IUD that releases hormones is considered a drug and is exempt if dispensed pursuant to a prescription by a licensed provider. An IUD, whether furnished to a patient pursuant to a prescription or not, will likely qualify for the exemption for materials furnished by a licensed provider as part of their professional services because only a licensed provider can insert an IUD and the patient leaves the licensed provider's office with the IUD.
|Membership Fees/Partial Refund
|When a membership fee includes both the transfer of tangible personal property and the provision of services (or intangibles) to the buyer, the entire transaction will generally be treated as taxable, unless the true object of the transaction is the acquisition of services (or intangibles) and the value of the tangible personal property is inconsequential. A partial refund of the purchase price presumably means that the buyer has used the property to some extent and, therefore, no refund of tax is allowed. However, if the refund is for property that has not been used, such as in the case of a canceled magazine subscription and the refund reflects the magazines not yet delivered, then a refund of tax for the partial refund of the purchase price is permitted.
|Demand Charge
|A demand charge for the sale of electricity is taxable unless used for residential or industrial purposes.
|Infusion Pumps
|An infusion pump that administers medications through infusion is exempt from Colorado sales and use tax if prescribed by a licensed provider.
|Hemodialysis Devices
|Hemodialysis devices may qualify for the durable medical equipment exemption.


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Medication Uses | How To Use | Side Effects | Precautions | Drug Interactions | Overdose | Notes | Missed Dose | Storage | Medical Alert
USES: This medication is used to treat mental/emotional conditions. It is also used to treat nausea and vomiting and may be used for other conditions as determined by your doctor.
HOW TO USE: Take with food or milk if stomach upset occurs unless directed otherwise by your doctor. Your dosage is based on your condition and response to the medication. Take this medication exactly as prescribed. Do not increase your dose or stop taking this drug without first consulting your doctor. In the treatment of mental or emotional conditions, it may take up to two weeks for full benefit to be noticed.
Report Problems to the Food and Drug Administration
You are encouraged to report negative side effects of prescription drugs to the FDA. Visit the FDA MedWatch website or call 1-800-FDA-1088.
Need help identifying pills and medications?
Back to Medications Index

subset: commoncrawl


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High-Back Folding Seat features "No Pinch" aluminum hinges which fold flat. Mounts to any flat surface with 2 included marine piano hinges or to any 4-bolt BIA pedestal system. 21.5"H x 17"W x 18.75"D. Seat depth: 13".
Please order item #738326 for a free sample swatch card.
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Comments about Overton's Overtons Pro Elite High-Back Folding Seat:
The seat is very good to use and it looks great on my boat
- Was this a gift?:
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Comments about Overton's Overtons Pro Elite High-Back Folding Seat:
I ordered two navy/gray/charcoal folding high-back seats and they were both very nice but not the same. If u look at the pictures on the website, the 360 view and the picture, you can see the differences. The color of the trim on the backrest is not the same and one has the fabric wrapped around the bottom and one is not and is trimmed. And the straps are different colors!
Overton's please resolve this issue for future buyers so they don't have to go through the headache of shipping the seats back to get two that are identical like I had to!!!!!


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Subscribe to HELLO! and save up to 40%Subscribe
In a true display that experience trumps youth, Sir Cliff Richard is beating teen sensation Justin Bieber in the calendar charts.
It seems Sir Cliff's fans are a force to be reckoned with after new figures from Amazon.co.uk revealed he has the biggest selling male celebrity calendar.
The 70-year-old pop legend even stripped down to his waist for one of his shots, displaying a toned physique which defies his years.
Amazon's Amy Worth said: "The fact that Sir Cliff is holding off competition from the likes of JLS and Justin Bieber shows just how popular he is and it seems that his images will be adorning walls in people's homes all over the UK from January 1."
Photo: © Rex
Wednesday November 24, 2010
Previous News In Pictures:


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Speedo Women's Spliced Drop Back Endurance+ SwimsuitItem Number: 12617635
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Perfect for competitive swimming and training, the Speedo ® Women's Spliced Drop Back Endurance+ Swimsuit will give you serious support with a comfortable, wide strap design. Made with Endurance+ fabric, the Spliced Drop Back swimsuit is chlorine resistant and will last 20-times longer than any other suit you own. You'll standout in the pool in this new revolutionary swimsuit!
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|Legal Services NYC-Bronx
Legal Services NYC-Bronx
With a staff of about seventy, Legal Services NYC - Bronx is the largest provider of free civil legal services in the borough, and the largest Legal Services office in the City. Each year, we touch the lives of more than 10,000 people and our work in the areas of government benefits advocacy, unemployment and employment, and tax brings more than $7M into the homes of low-income Bronx residents. Our work is at the core of the Bronx's safety net. Every day we advance our mission by accompanying families in crisis to court, by assisting them with court papers that may determine essential rights, and by conducting "Know Your Rights" trainings with advocates and community members.
Areas of Priority and Special Projects Include:
(Main Office)
(Courthouse Office)
(Bronx Foreclosure Center)
Jennifer Levy, Project Director
Ms. Levy began her LS-NYC career at SBLS as a Housing Staff Attorney in 1997. By 2007, she was the Director of SBLS's Housing Unit, which litigates approximately four hundred cases annually in Housing Court, Supreme Court, and Federal Court. In 2009, she served as the program's Acting Director while permanent Director John C. Gray was supervising another program. For the past year, Ms. Levy has served both as Deputy Director for SBLS as well as Acting Director at LS-NYC Brooklyn Branch. Alongside others, she has been involved in a number of high-profile cases, including Linares v. HUD, a case that invalidated a regulation permitting "no cause evictions" in HUD-owned housing; Torres v. NYCHA, a case that resulted in major reforms to NYCHA's practices in administering the Section 8 housing subsidy program; and Goldstein v. Pataki, in which she helped represent the tenants in the footprint of the planned development of the Nets basketball arena in Brooklyn.
In addition to her work at LS-NYC, Ms. Levy is an Adjunct Professor at Columbia University Planning School, where she teaches land use law. Since 1996, she has served on the Boards of both the City-Wide Task Force on Housing Court, which advocates for Housing Court Reform and provides assistance to pro se litigants in Housing Court, and the Bushwick Housing Independence Project, which works with low- income tenants facing displacement as the result of market pressures and facing eviction as the result of foreclosures. She is a graduate of McGill University and New York University School of Law.


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Welcome to Polkadot Posies! We offer a wide range of hair accessories, all priced $4 or less. Head on over to the store and let me know if you have any questions.
We do a select few retail shows each year and we're also at First Monday Trade Days in Canton, Texas each month. Be sure to stop by our booth in Trade Center 4!


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- Sam Ash Gift Guides
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- Guitars
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- Live Sound
- Keyboards
- Microphones & Wireless
- Recording
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To automatically re-order this item before you run out, select the recurring order option during checkout.
The SR Technologies German Hard Rubber Tenor Legend mouthpiece is the newest addition to the SR line. The culmination of 10 years of product development, prototyping and evaluation, it completes the triumvirate of Legend German Hard Rubber models for soprano, alto, and tenor saxophone. Darker than our Europa, it features our own proprietary tip, rails, table, facing, baffle, chamber and throat. With the great resurgence today of hard rubber mouthpieces, it is perfect for those seeking vintage New York and Florida type mouthpieces, with unsurpassed intonation, response tonal complexity and color, harmonics, and subtone. The SR Legend Hard Rubber tenor mouthpiece has none of the tubbiness and stuffiness traditionally associated with vintage mouthpieces.
|Other Features
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|Legend Hard Rubber Tenor Saxophone Mouthpiece
Reviewed by 1 customer
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Comments about SR Technologies Legend Hard Rubber Tenor Saxophone Mouthpiece (.106 Opening):
It's like a custom piece for tenor


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Forum Index »
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Closet Cleaning - Jackets/Gear
Hugh,$35 shipped to Australia. You might want to set up your profile to accept PMs.Thanks
Evernew DX Sold. Getting closer to having a clean gear closet - if that is possible.
PM sent on the Nemo transform.
Compak Chair has sold.
The Hennessy has sold
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Single gene separates queen from workers
Scientists have identified how a single gene in honey bees separates the queens from the workers.
Studies highlight differences between banned pesticides
Research duo use X-rays and high speed camera to learn secrets of rapid wing beats of insects (w/ Video)
(Phys.org) —Two researchers from Japan's Synchrotron Radiation Research Institute have found evidence that bees share a wing muscle contraction mechanism with vertebrates by using X-rays and high speed ...
New study confirms plight of bumble bees, persistence of other bees in Northeast
A new study shows that although certain bumble bees are at risk, other bee species in the northeastern United States persisted across a 140-year period despite expanding human populations and changing land ...
Honey bees are more effective at pollinating almonds when other species of bees are present
(Phys.org)—Honey bees are more effective at pollinating almonds when other species of bees are present, says an international research team in ground-breaking research just published in the Proceedings of ...
Secrets of the museum: Historical insect collections reveal several bee species in decline
(Phys.org)—Countless drawers containing hundreds of thousands of bee specimens lie in insect museums and private collections across North America, some dating back to the 1800's. These historical collections ...
New studies reveal connections between animals' microbial communities and behavior
(Phys.org)—New research is revealing surprising connections between animal microbiomes—the communities of microbes that live inside animals' bodies—and animal behavior, according to a paper by University ...
Global prices of pollination-dependent products such as coffee could rise in the long term: study
Warm winter may bring pest-filled spring
(AP) -- The mild winter that has given many Northern farmers a break from shoveling and a welcome chance to catch up on maintenance could lead to a tough spring as many pests that would normally freeze have not.
The flight of the bumble bee: Why are they disappearing?
A U.S. Department of Agriculture (USDA) scientist is trying to learn what is causing the decline in bumble bee populations and also is searching for a species that can serve as the next generation of greenhouse pollinators.
How flowers use a touch of bling to woo the bees
(PhysOrg.com) -- Beetles use it, birds use it. Plants use it too. Iridescence is the shimmery colour effect that makes things eye-catching.
Pollination services at risk following declines of Swedish bumblebees
Scientists from the Swedish University of Agricultural Sciences and the University of Lund have discovered that the community composition of bumble bee species and their relative abundances have changed drastically ...
Genetic study offers insight into the social lives of bees
Most people have trouble telling them apart, but bumble bees, honey bees, stingless bees and solitary bees have home lives that are as different from one another as a monarch's palace is from a hippie commune ...
US sees massive drop in bumble bees: study (Update)
Weakened by inbreeding and disease, bumble bees have died off at an astonishing rate over the past 20 years, with some US populations diving more than 90 percent, according to a new study.


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The Elk Grove City Council, struggling to end gridlock in filling a council vacancy, failed Wednesday night to choose any of the five remaining candidates and, instead, called for former Elk Grove Unified School District Superintendent Robert Trigg to fill the post.
The action, in a 3-1 vote with Councilman Jim Cooper opposed, required a city staff member to call Trigg today to ask if he would agree to serve out the nearly two years left on the council seat vacated by then-Councilman Gary Davis after he was elected mayor in November.
Trigg retired from the school district in July 1995 after 35 years in education. He apparently had not sought the council seat, and he was not in attendance at the council meeting.
Councilman Pat Hume said he decided to propose Trigg after seeing his name posed in print by the publisher of the Elk Grove Citizen.
"I think there is something to be said for getting behind somebody who is not seeking the office," Hume said. "It allows us to not have a special election. Frankly, he has been vetted. It's his track record and his experience in the community."
Both Hume and Mayor Davis said they had talked to Trigg on the phone about the idea.
Councilman Steve Detrick said he was open to Trigg and provided the third vote. He said after the meeting that he had not yet talked to Trigg about the position.
Cooper erupted in frustration at the Trigg proposal, noting that it was bypassing a process that council members had established to fill the seat.
Both Cooper and Davis two weeks ago were steadfast in their support of city Planning Commissioner Nancy De Anda Chaires. At the same time, Hume and Detrick had sought other candidates. Hume complained that there was a perception that the process for Chaires had been tainted by comments backers had made on her behalf. On Wednesday night, Detrick agreed.
But Cooper said efforts to line up Trigg were no better than what Hume complained was being done on behalf of Chaires.
Further, Cooper said, the Trigg proposal was without public vetting since Trigg's name was raised after the public comment period closed.
"There was a complete lack of public input in this process," Cooper said. "That is not transparency. He is a good guy. But that is not the way it should be done."
Hume has said repeatedly that the "tainting" was not of Chaires' doing.
Council members had faced an unrelenting deadlock in trying to select one of six candidates who applied for the vacancy.
A solution was needed to avoid putting the question before voters at a cost of more than $550,000, several said. The earliest an election could be held is June 4, raising the prospect of months more of gridlock.
The City Council deadlocked at least five times on five candidates.
In addition to the split vote for Chaires, the council on Jan. 9 deadlocked over Oscar Portillo O'con, Jeffrey Sherwood Owen and David Glenn Conner. Owen later withdrew.
And on Wednesday night, the council split 2-2 on Edward J. Busuttil, a San Joaquin County assistant district attorney.
The only other candidate among the remaining five was LaWanna Montgomery, a teacher and president/CEO of Reach Learning Center who ran for City Council in 2004 and 2008.
Montgomery had asked council members earlier Wednesday night to call a special election.
© Copyright The Sacramento Bee. All rights reserved.


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Washington, D.C. radio station WPGC wants Robert Griffin III to know he's got their support!
The station changed its call letters to WRG3 Friday. The change will be in effect all weekend and fans can call in to share their words for the Redskins star as he recovers from knee surgery. This is the first time in the station's history that it has changed its call letters.
25 FOX DriveDedham, MA 02026
Phone (781) 467-2525


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Hyland Collaborative Psychiatry offers whole-person, individualized and empathic care.
- Psychiatric Assessment & Medication Management
- Medical Acupuncture
Our providers will collaborate with your psychotherapist, primary care provider, physical therapist, or other specialists to coordinate and support you in your care
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Feel better for summer, give Medical Acupuncture a try!
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Hyland Collaborative Psychiatry welcomes Ms. Celesta Roskelley as our new Clinic Director.
She will be your first point of contact and the liaison between our clinicians, patients, and collaborators. She is dedicated to making everyone feel comfortable and creating the best possible experience in our clinic. She is also thrilled to be using her business executive background and information system skills to guide and manage the clinic practice into improvement and expansion.
(801) 528-1370


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Algeria: Contract to recover Skikda LNG plants
The contract for "the demolition and the recovery of the remains" of Skikda's petrochemical complex's three gas liquefaction plants will be signed on Wednesday between Sonatrach and French company Delair Navarra, the national oil company announced Tuesday in a release. The three plants were blown out by an explosion on 19 January 2004 that left 26 people dead and 74 wounded, APS reported.
The Skikda plant was used to liquefy natural gas, which is then exported to Europe.
As a result of the blast, LNG production at the Skikda plant declined 76% during 2004. Sonatrach completed repairs on the last damaged LNG train in November 2004, and the company decided to replace the three destroyed trains with a single, larger one, upon which construction should finish by mid-2007.
Top Headlines
- Algeria's ENIP upgrades petrochemical complex in Skikda
- Firms awaiting green light on Algerian helium plant
- US Ex-Im Bank extends $192 million loan guarantee to Algerian power plant project
- China National Petroleum Corporation signs Algeria deal
- SNC-Lavalin, Black & Veatch consortium awarded Algerian contract


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Wonderful art cabinet for your work! Features hinged frame with white mat. Displays one piece of art while storing up to fifty 8 1⁄2" x 11" masterpieces. Can hang vertically or horizontally. Includes hanging template, instructions, and hardware. 1 2/5" x 11 1/4" x 13 4/5" overall.
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MILWAUKEE (WTAQ) - With the use of five pitchers Saturday night, the Milwaukee Brewers defeated the Philadelphia Phillies 4-3.
The Brewers held on to a comfortable 4-1 lead, before Phillies' Domonic Brown hit a two RBI double in the 8th inning off Brandon Kintzler.
Francisco Rodriquez would come in the final inning and clinched his 298th career save.
Brewers wrap-up their series with the Phillies this afternoon, with Kyle Lohse getting the start on the mound. Pregame on 1360/97.5 WTAQ News Talk Sports is at 12:35 p.m., first pitch at 1:10 p.m.


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|Hampton Inn Moraga hotels are listed below. Search for cheap and discount Hampton Inn hotel rates in Moraga, CA for your upcoming individual or group travel. We list the best Hampton Inn Moraga hotels so you can review the Moraga Hampton Inn hotel list below to find the perfect place.
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BMEidea competition guidelines
Welcome to the BMEidea competition guidelines! applicants are strongly encouraged to read the entire guidelines prior to submitting
General Information | Who is Eligible? | How are Entries Evaluated? | Intellectual Property Policies | Required Advisors | How to Apply | Preparing your Application | Application Review Process and Notification | Apply Now!
General information
Since 2005, the BMEidea competition has recognized innovative biomedical engineering design with high commercial potential and social impact. The competition is open to both graduate and undergraduate students (undergraduate-only teams may also enter BMEStart).
Strong BMEidea submissions define a problem and demonstrate the development of a device, product, or technology designed to solve it. Examples include but are not limited to: surgical devices, home health care devices, diagnostic, therapeutic, and preventative applications, rehabilitative and assistive technologies, or other innovations that will have a substantial impact on clinical care and patient outcomes.
Multidisciplinary teams are encouraged to apply and may include undergraduate students from diverse fields such as business, nursing, physical therapy, life sciences, physical sciences, or other related disciplines. Inter-institutional collaborations are also encouraged; in these cases we require a faculty advisor from each institution. Each team must include at least one engineering student.
BMEidea awards are presented each year at the MD&M East Medical Device Trade Show and Convention. Competition winners will receive cash awards ($10,000 first place, $5,000 second place, and $2,500 third place) as well as access to resources to be used for further development and commercialization of their products. They will also have the opportunity to present their designs and business plans to representatives of investor organizations. Cash prizes will be disbursed to each of the winning team's departments to be allocated at the discretion of the faculty advisor. In addition, the first place institution will get to display the impressive BMEidea trophy in their winning department for the year.
Team members have rights to all intellectual property, subject to the rules of their home institutions, unless assigned to others in exchange for support, sponsorship, or funding. Teams will be encouraged to retain a significant and motivating interest in their project results.
Competition registration and materials submission takes place online via NCIIA's applicant portal. There is a limit of 1 entry per department and 3 entries per institution; it is up to each department to coordinate which entries are submitted. If more applications are submitted by a department or an institution than is allowable, the applications submitted first will be accepted.
The BMEidea competition is sponsored by the National Collegiate Inventors and Innovators Alliance (NCIIA); Boston Scientific; MD&DI (Medical Device & Diagnostic Industry), a publication of Canon Communications LLC; and Industrial Designers Society of America (IDSA), in partnership with the Biomedical Engineering Society (BMES) and the Council of Chairs of Bioengineering and Biomedical Engineering Programs.
PLEASE NOTE: A faculty advisor must verify his/her support of this competition entry. Applicants will be prompted to verify the support of a faculty advisor in Step 3 of NCIIA's online application tool. Please allow several days for the faculty advisor to respond. The application CANNOT be submitted without his/her support.
Who is eligible?
Graduate and undergraduate student teams at colleges and universities are eligible. Each team must include at least one engineering student. Teams are encouraged to incorporate members from diverse fields such as business, law, medicine, dentistry, nursing, physical therapy, life sciences, physical sciences, or other related disciplines. Projects should focus on a new health-related technology, be invented by students, and address a real clinical need.
There is a limit of 1 entry per department and up to 3 entries per institution, and it is up to each department to coordinate which entries are submitted. Inter-institutional collaborations are also encouraged; we require a faculty advisor from each institution.
How are entries evaluated?
BMEidea competition entries will be judged on the following criteria:
- Technical feasibility
- Clinical utility
- Economic feasibility and market potential
- Novelty and patentability
- Potential for commercialization
The categories for product designs may include:
- Surgery
- Therapeutic applications
- Diagnostic applications
- Rehabilitative and assistive technologies
- Home healthcare
Intellectual Property policies
The NCIIA supports teams as they work toward commercialization of their inventions. Ownership of discoveries or inventions resulting from activities financed by NCIIA grant and/or competition prize funds will be governed by grantee institutions' intellectual property policies. If a school does not have an intellectual property policy, then the institution must develop an agreement that establishes ownership of ideas resulting from student team work. The NCIIA takes no financial or ownership interest in the projects recognized by these competitions.
Please read and understand your institution's Intellectual Property policy before submitting an application.
Submitting an entry to this competition for recognition of innovative design will necessitate public announcement of project summary, photos and/or videos for the 1st, 2nd and 3rd place winners, as well as any honorable mentions. Teams are advised to address intellectual property filings prior to submission and will be given one week from notification of award before the public announcement will be made.
Required advisors
Your Department Chair and your Faculty Advisor must verify their support of your competition application (verification for Faculty Advisor is waived if she or he is also the applicant).
Faculty Advisor (FA)
The Faculty advisor is the faculty/staff member taking primary responsibility for the project at the institution. Students cannot serve as Faculty Advisors. Should your competition entry be selected as a winner, cash prizes will be disbursed to your team's department to be allocated at the discretion of your faculty advisor.
Department Chair (DC)
The Department Chair oversees the lead project department (usually the Faculty Advisor's department). This person may be Chair or your institution's equivalent (provost, etc.) Verification of support from this person demonstrates a level of institutional commitment to your project.
To ensure timely approval of your application by your institution, NCIIA recommends notifying your advisors of your intention to submit a competition entry 3-4 weeks in advance of the deadline, and share your application with them prior to submission.
How to apply
All applications must be submitted online. Anyone on the team may serve as the applicant on a submission. ALL deadlines end at 11:59pm eastern time unless otherwise indicated.
To start, you'll need to have an NCIIA account. Creating an account is easy, and anyone can do it. To access an existing account or to create a new one, click here. You may start, save, stop and return to your online application at anytime before submitting.
You may preview the online application here. PLEASE NOTE: this PDF includes screen shots of NCIIA's five-step application process. The application shown is an Advanced E-Team grant proposal, but steps for the BMEidea application are the same. This PDF is for preview purposes only.
Preparing your application: Required and optional components
As part of the online application process, you will be prompted to upload the following components into your submission:
- Required application components combined together in a single PDF (title page, narrative, letter of support, and key team member resumes). We strongly encourage the following naming convention for this PDF: "TeamName_University_BMEidea" (be sure to use YOUR OWN information for the fields in blue)
- Optional additional appendices combined together in a single PDF (up to 5 total). We strongly encourage the following naming convention for this PDF: "TeamName_University_BMEideaAppendices" (be sure to use YOUR OWN information for the fields in blue)
- Optional weblinks and/or videos up to 4 links can be included (websites, video links, articles, etc.)
Details on each component are provided below in these guidelines.
The following documents are required as part of your BMEidea application and must be included in the following order, combined together in a single PDF:
- Title page
- Narrative (no more than 10 pages)
- Letter of support
- Key team member resumes (limit of 3 pages per resume)
Required title page and narrative description guidelines
Please create a title page with the following information. Your title page is NOT included in the 10 page limit for your narrative.
- Name of team/name of venture
- University
- Listing of student team members including name, degree sought, and year of expected graduation for each person
The narrative may not exceed 10 pages in length (double-spaced, 12 point font). Please include any images referenced in your narrative in the body of the narrative, NOT as appendices. Please prepare a narrative description that includes the following:
- Executive summary (2 pages). An outline of the strategy for commercialization and opportunity statement. See below for additional details.
- Description of the problem to be solved (no more than 1/2 page). What is the problem you have solved? What are the market and/or industry needs that you intend to address?
- Project objective statement (no more than 1/2 page). How does your team intend to address the problem? How does your final design solve the problem?
- Documentation of the final design (1 page). Be sure to include applicable standards and a risk analysis.
- Prototype of the final design (1 page). Paste graphical representations and photographs in the document and, if available, provide a link to a video. If the current team was not involved from the beginning, specify what your team has worked on vs. what progress had been made by others (other students, or others) prior to this current team's involvement.
- Proof that the design is functional and will solve the problem (1 page). Include test data, market research or pre-clinical/clinical trials.
- Results of a patent search and/or search for prior art, assessment and patentability (1 page). Two excellent resources for this search are www.uspto.gov, and your institution's technology transfer office. Regarding marketplace competition, what is currently being used to solve the problem and/or what are the anticipated alternate methods that could be in competition with you in the future?
- Anticipated regulatory pathway (510(k) vs. PMA, etc.) (1/2 page). Consider researching how the FDA has treated analogous devices.
- Reimbursement (1/2 page). Do you expect your device to be reimbursable by Medicare/Medicaid? Why or why not?
- Estimated manufacturing costs (1 page). Provide detailed per unit cost breakdown, including volume discount, for components, final assembly, quality assurance, etc.
- Potential market (1 page). Who would your customers be (i.e., who will be purchasing the product) and who would the end users be (i.e., who would be using the product)? If possible, quantify the number of potential users and the benefit they would receive from use of the product. Define the potential market size, selling price, and distribution channels.
**What's in an executive summary?
An executive summary summarizes all of the above and serves as a stand-alone justification for why this idea should be pursued. Be sure to address the essentials, including:
- Problem: What is the problem you aim to solve?
- Solution: How will you solve it?
- Competition: What are alternate methods of solving the problem or anticipated methods that could be in competition with you in the future?
- Differentiation: Why will people choose your solution over others?
- Technical Feasibility: Have you done it and can it be done?
- Regulatory and Reimbursement: What FDA approvals will be required? What Medicare/Medicaid strategy is needed?
- Sales and Marketing: What is the estimated size of the market (with rationale)? Who is the buyer/customer/user? Who will they buy it from? At what pricing?
back to required components list
A letter of support demonstrating that your project is student-led is required. If your project or venture is a continuation of work started by other students and/or faculty before you, the letter should describe the proportion of the design in which your current team has been involved. The letter can be from a faculty advisor, mentor, or industry partner.
back to required components list
Required key team member resumes
Resumes should be no more than 3 pages each, and are only required for key team members.
back to required components list
Optional supporting documents (appendices)
Up to five additional appendices may be included in your application and must be uploaded as one merged PDF. Appendices may include but are not limited to:
- Additional letter(s) of support: one letter of support is required (see above), but additional letter(s) of support are also welcome. Effective letters of support will demonstrate the strength of the team and/or the quality of the work accomplished. They can be from industry mentors and/or faculty advisors or others who have worked with the team as applicable.
- Images demonstrating design and/or technical feasibility (drawings, photographs, etc.)
- A summary of prior art
- Literature review
- Any data collected as part of testing your technology
- Any other relevant supporting materials
Note: Sheer volume of material is not an asset. Reviewers are directed to use supporting materials only to supplement the 10-page narrative. Therefore, key information should be included in the narrative.
Optional videos and/or weblinks
In addition to the appendices mentioned above, teams may upload up to four weblinks, which may include online articles, videos and/or other relevant online data.
Recommended video
Teams are encouraged to submit a brief video (up to 2 minutes) about your innovation. We recommend that the video address the following:
- Technical feasibility: demonstrate that the prototype works or otherwise describe the function of the device
- Product pitch: make a compelling case that the device is innovative and impactful. State the problem that's being solved, why your device/solution is better than what currently exists, and the impact of your's team's solution.
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Saving for one of those "just in case" situations
25 - Pc. Emergency Seed Kit
Item # WX2-222028
- Google+
This item cannot ship to Canada.
This item cannot ship internationally.
- Details & Specs
25 - Pc . Emergency Seed Kit is the perfect starter set for your victory garden.
Headed "off the grid" for awhile? Getting back to nature can be great. Unfortunately, taking an extended break from the rat race doesn't usually come with the convenience of a local supermarket.
That's why this 25-Pc. Emergency Seed Kit comes complete with everything you need to really get growing. Heirloom, non-hybrid seeds are all strains that will yield fresh produce year after year.Plan your plot:
- All Seeds dried and in individual packets
- Packets ship hermetically sealed in a can
- Butternut Squash
- Beets
- Cabbage
- Tomatoes
- Carrots
- Cucumbers
- Lettuce
- Onions
- Peppers
- Radishes
- Zucchini
- Swiss Chard
- Turnips
- Green Beans
- Corn
- Peas.
Order yours ONLINE now and be prepared!
- Reviews
Customer Reviews
Came sealed in a # 10 can. Will store for later use.
We may never know... but if SPG.com is still up after the Apockalipps... I'll update this feedback.
Great kit to have on hand. I have 2 of them and will be adding more soon.
The package looks like it could be stored for a long time.
In sealed can. Just glad to have them "in case." May order second can and plant some of the seed to make sure they are as advertised. Would be good to have a review by someone who has already done this.
- Articles & Tips
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El Paso, TX (KDBC) — Radioactive material found on Fort Bliss raises questions about how the waste should be cleaned up.
Government officials and health experts reassure the public that they are not in any immediate danger from the radioactive material found.
Local4News spoke with Dr. John Walton, civil engineering professor at UTEP, who said that cleaning nuclear waste could cost up to millions of dollars, depending on the amount of time it takes to clean up a site and how much material is found.
Army officials launched an investigation immediately after receiving reports of possible contamination on Fort Bliss.
They suspended activity in and around the contaminated area, and fenced it off entirely.
Dr. Walton said that is the proper way to begin cleaning chemical waste.
"You don't want to expose the people who are cleaning up the radioactive waste at the same time and you also don't want it to spread," he said. "They typically would take plastic or something and isolate the whole area, and maybe before that, use some geophysical equipment to look at the exact location where everything is at, then dig it up very, very carefully."
Dr. Walton said hazardous material removed from a site is normally re-packaged and then taken to a disposal site.


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CPA Exam Scores: Released
Update 9/8 (10:14pm EST): Scores Released.
Update 9/8 (6pm EST): No scores released today.
The CPA Exam Forum has the details.
Any CPA Exam veteran knows that taking the exam is the easy part.
The hard part of the CPA Exam is the score release wait.
A couple of things about the information on this page:
1. This is for NASBA States.
If you live in California, Illinois or any of the other "Indie" states, then your score release will happen after the NASBA release. Usually it's 1-3 days after, depending on the State.
2. The science behind the NINJA predictions is simple: Target Date – 1 Business Day.
That's it.
It's very simple, but rarely wrong.
The NINJA prediction was a perfect 3 for 3 in Q1 and Q2 2014.
Update 9/8: Q3 is 2 for 3 so far.
Update 8/21: Q3 is 2 for 2 so far.
3. On Score Release day, the only place to get up to date score release information is the Another71 Forum.
CPA Exam Score Release Timeline: Q3 2014
July 1-20, 2014 Exams
Official Target Date: Monday, August 4
NINJAs Said: Friday, August 1
Actual Release: Friday, August 1
July 21 – August 14, 2014 Exams
Official Target Date: Friday, August 22
NINJAs Said: Thursday, August 21
Actual Release: Thursday, August 21
August 15-31, 2014 Exams
Official Target Date: Tuesday, September 9
NINJAs Said: Monday, September 8
Actual Release: Monday, September 8
Score Release Discussion in the Forum:
Free Downloads: 2014 NINJA CPA Exam Study Planner + ELL PLAN™
Bonus: Complete Chapters ($105.72 Value) from the Ten Point Combo:
FAR – Financial Reporting (Notes/Audio/Flashcards)
AUD – Engagement Planning (Notes/Audio/Flashcards)
REG – Individual Taxation (Notes/Audio/Flashcards)
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Enter your email below and get them instantly:
Where do I Check my CPA Exam Score?
There are three categories of states when it comes to releasing CPA Exam Scores: NASBA States, Indie States, and Snail Mail States.
Most state boards of accountancy outsource their score reporting function to NASBA. NASBA is quick, consistent, and reliable when it comes to releasing scores. Once the AICPA releases scores to NASBA, the Indie States, and the Snail Mail States, NASBA is very quick to upload candidates scores – oftentimes the same day.
Go to the CPA Exam Forum
One Response to "CPA Exam Scores: Released"
[…] Scores […]


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Being in the hospital can be upsetting for your child, as well as for the whole family. Recognizing the common fears that your child has at each stage of growth and development can help you in preparing him/her for the experience ahead. Some of the ways to prepare include the following:
Listed in the directory below is some additional information regarding preparing your child for surgery, based on his/her age and stage of development, for which we have provided a brief overview.


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Recipe Review: Quick Cinnamon Rolls
We know it's Eating Light month. But we've been eyeing these super fast, no-yeast-required cinnamon rolls on Fine Cooking's website for a while now, and this past weekend we caved. They were worth it. So sue us...
Cinnamon rolls are an instant gratification kind of food. Wake up, crave cinnamon rolls. No time for letting yeasty dough rise. That's why we've eaten the Pillsbury ones that pop out of the can more times than we can count—they're an on-the-spot, Saturday morning sugar high.
Faith's recipe for Spicy, Sticky Cinnamon Rolls is great if you have time to make proper dough. But if you don't, we highly recommend these quick buns.
The dough has cottage cheese and buttermilk, which keep it tender, and it's the brainchild of a former bakery owner who was experimenting with biscuit dough to make a faster cinnamon bun. It comes together in a food processor in mere seconds, and rolling it out is pretty easy; it's forgiving and not too sticky.
We expected the finished rolls (we call them rolls, even though the recipe calls them buns...) to be chewier and more dense than typical yeast rolls. But they were actually pretty fluffy and totally delicious. We really expected them to be duds the next day, but warmed up in the microwave, they were still good. We're now thinking of more ways to use this sweet, easy dough.
A few notes:
• We'd reduce the allspice. A half teaspoon seemed minor, but it was pretty powerful (and we're iffy on allspice to begin with). We want our cinnamon rolls sugary, and the allspice was a bit jarring in the midst of the sweet. We'd go down to 1/4 teaspoon or a pinch.
• No need for a springform pan. As you can see, we used a 9-inch cake pan. While we didn't try plating the whole bunch at once, we think we could have muscled them out of there without too many casualties. And for digging them out individually, the cake pan was fine.
• Don't stress over the 12x15 rectangle. Ours was quite lopsided. Once we rolled up the dough, we just trimmed the ragged parts on each end that didn't have a ton of filling. FYI, the raw dough is a treat in itself.
• Chop the nuts into tiny pieces. We used walnuts instead of pecans, just because we had them. They worked well, but whatever nuts you use, chop them very fine. You want them to meld with the brown sugar filling and stick to each layer you peel off, rather than fall out on the plate in a big chunk.
• Finally! Here's the recipe: Fastest Cinnamon Buns, from Fine Cooking
Related: Morning Buns: What They Are, and Why We Love Them
(Images: Elizabeth Passarella)
19 Comments
Oh my I NEED these. Wow. Wish I could host a brunch this weekend...
Oh drooling. Cinnamon rolls are my kryptonite.
I will definitely be trying these soon ... though bring on the spice for me! I'm definitely more into spice and less sugar when it comes to cinnamon buns. It's one reason I hate non-homemade ones because they always drizzle that gross icing all over them, making them too sweet.
I just went and read the recipe ... requires a food processor. I have a blender and a hand-held mixer, but usually I make breads with a bowl and spoon. What's the best way of making the cottage cheese smooth without a food processor?
@angorian, maybe a combo of mashing whisking the cottage cheese and buttermilk vigorously before adding the dry ingredients?
This is going to be made this weekend....that is, if I get over my cold in time
angorian: I'd throw the cottage cheese in the blender alone, just to get it smooth. Then it should be easy to whisk in with the other liquid ingredients. And then proceed as you would with another soft dough (i.e. stirring, I assume).
Elizabeth- was the baking time the same using a 9-inch cake pan?
In case any cinnamon roll lovers who have egg and/or dairy allergies (or kids that do, like mine) are sighing in self-pity over these two recipes, I recently found an outstanding egg-free cinnamon roll recipe on the Pioneer Woman's website that's easy to make dairy-free, too, without sacrificing taste.
Here's my adaptation:
Hooray for cinnamon rolls!
Can someone remind me of the quick buttermilk substitute? The recipe calls for 1/3 c.
So would I use that much milk with a bit of lemon juice? or is it vinegar?
Put 1 tbsp. lemon juice or vinegar in a measuring cup, then fill to the 1 c. mark with milk. Let sit 10 min. or until slightly thickened.
sophisticatedsoul: The recipe gives a pretty wide range, 20 to 28 minutes. I baked mine for 25, I think, although I might take them out a minute or two earlier next time.
Instead of buttermilk, I used yogurt! Worked great. You may have to subtract a couple tblsp of yogurt and supplement the 1/3 with milk, depending on your yogurt's consistency.
i made these yesterday for some friends for brunch - they were great! i tried to use a milk lemon juice substitute though, and i found the dough pretty wet to work with from the start. next time i will process a bit more in the food processor (and scrape down the bowl midway), and make sure the dough is not too sticky before i dump it out. they were also falling apart as i was putting them in the pan, but i just took the bits that fell out and sprinkled them on top.
Has anyone tried or have advice on doubling this recipe?
Made these last night....AMAZING! My first time making cinnamon rolls and I must say they turned out so tasty. I didn't put as much allspice and cloves as it asked for but it still came through a bit. Simply divine!
I made these last year and subbed ricotta cheese for the cottage cheese and mascarpone for the cream cheese. They still came out easy and delicious! This is a totally keeper recipe.
You can see my take, with pictures, here - http://www.dontforgetdelicious.com/2009/fastest-cinnamon-rolls/
Made these this morning for brunch - very good! I substituted sour cream for the cottage cheese and yogurt for the buttermilk, and they still turned out well. If you work quickly, they can definitely be made from start to finish in an hour. Think I need to make them again soon b/c their were none left over!
Really liked this recipe. It was fast and had a great flavor. Great opportunity for new food processor. This is not a traditional yeasty, dense bread cinnamon roll. More like a very tender biscuit - cottage cheese gave it a substantial velvet texture. The dough was tricky to roll up and work with. Used floured flexible cutting board for rolling surface - this helped roll it up too. So good fresh from the oven. Just as good microwaved the next morning too.


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Life Source Medium Cuff
Comfortable, Easy-to-Use
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Choose the right cuff.
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Small - Arm Size 6.3 inches-9.4 inches (16-24cm)
Medium - Arm Size 9.4 inches-14.2 inches (24-36cm)
Large - Arm Size 14.2 inches-17.7 inches (36-45cm)


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- Highlights
Manufacturer's SKU 96400 Shipping Estimate Ships Within 2-3 Business Days Manufacturer's Warranty Outdoor Research Infinite Guarantee Brands Outdoor Research Feature / Environment Water Resistant, Women's
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The Cirque is a durable, technical soft shell built for high-energy climbing and skiing in alpine environments. The highly-breathable, wind-and weather-resistant double-weave, stretch woven fabric excels in high-mountain conditions. The zippered hand warmer pockets - designed to sit above a harness or hip belt - make sure energy bars and maps remain easily accessible.
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- Drawcord hem Fabric- 50% nylon, 43% polyester, 7% spandex, double-weave, stretch woven fabric
- Reviews
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Summer Concerts 2013
Summer Concert Guide: See Which Artists Are Touring
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Summer Concert Guide: See Which Artists Are Touring
Bonnaroo kicks off this weekend, and if that's getting you excited for Summer music, we have a guide to the biggest concert tours to see in the upcoming months. With megastars like Justin Timberlake and Jay-Z teaming up, Beyoncé's Mrs. Carter Show world tour, and lots of rock legends on the road, trust us when we say these are musical performances you don't want to miss. Click through to get the scoop on dates, opening acts, and more.


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Bronte Law and Alison Lee tie for second place at 10-under par.
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Bruins travel to South Carolina for 12th annual Cougar Classic.
Lee leads USA to fifth place tie with Sweden; Law paces England to a tie for eighth.
Lee's four-under par round helps team.
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She beats a pair of Pac-12 rivals to advance to the quarterfinals of the U.S. Women's Amateur.


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