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Cash Register Sales in Idaho document sample
IDAHO TAX COMMISSION RETAILERS AND WHOLESALERS: MAKING EXEMPT SALES 5 CONTENTS PAGE How to Document Exempt Sales 2 Exempt Buyers 3 Direct Pay Authority 4 Customers Who Buy For Resale 5 The Production Exemption 7 Other Producer Exemptions 10 Contractor Exemptions 12 Other Exempt Goods and Buyers 13 Form ST-101 17 Production Exemption Stamp 19 Heat By Burning Stamp 19 For More Information Back cover 1 This information is intended to help retailers and wholesalers understand the Idaho state sales tax laws that apply to their business. It is based on the sales tax laws and rules in effect on July 1, 2004. Several cities and counties in Idaho impose a sales tax in addition to the state sales tax. The counties follow the state sales tax laws for the most part, and contract with the state to collect the tax for them. The cities, however, may have different exemptions and documentation requirements than those discussed here. Be sure to contact the city for information on its tax and reporting requirements. For a list of cities and counties with a local option sales tax, visit our Web site at tax.idaho.gov (click on FAQs, then Sales and Use Tax). HOW TO DOCUMENT EXEMPT SALES Idaho law exempts certain sales from tax if you keep proper documentation. Without this documentation, the sales are presumed to be taxable and you are liable for the tax you did not collect. When a customer claims an exemption from sales tax, he must give you a properly completed resale or exemption form. In most cases, this form covers all exempt sales you make to this cus- tomer. But some forms apply only to the specific sale you are making. (These are explained later.) When you have a properly completed form on file, you do not have to collect tax on sales that qualify for the exemption a customer is claiming. The forms approved by the Idaho State Tax Commission are: • Form ST-101, Sales Tax Resale or Exemption Certificate • Form ST-104-MV, Sales Tax Exemption Certificate - Vehicle • Form ST-111, Sales Tax Exemption Claim - Grocer • Form ST-104-G, Sales Tax Exemption Certificate for Cash Purchases by Government Enti- ties • Form ST-104-HM, Sales Tax Exemption on Lodging Accommodations Claimed by Govern- ment Employees Using Credit Card Payment • Uniform Sales and Use Tax Certificate - Multijurisdiction (used only by multistate businesses) The most commonly used form, the ST-101, is included in this brochure (see page 17). You can photocopy the sample or get a supply of forms from any Tax Commission office or from the Tax Commission Web site (see back cover). You can also get the other forms listed above from our Web site or Tax Commission offices. 2 EXEMPT BUYERS Some buyers are exempt from sales tax on all of their purchases. You must keep the proper records to document the exempt sales. Without these records, you are liable for the tax you did not collect. CERTAIN NONPROFIT ORGANIZATIONS Most nonprofit organizations are not exempt from paying tax. However, the following non- profit organizations are exempt from tax on all purchases if they give you a completed form ST- 101, Sales Tax Resale or Exemption Certificate. Once this form is on file, it covers all of a customer's exempt purchases. The exempt nonprofit organizations are: American Red Cross Blind Services Foundation, Inc. Centers for Independent Living These are nonresidential centers run by disabled persons to provide independent living pro- grams to people with a variety of disabilities. Qualifying centers currently include: • Disability Action Center Northwest (DAC), Moscow & Coeur d'Alene • Living Independence Network Corp. (LINC), Boise & Twin Falls • Access for Idaho, Pocatello • Eastern Idaho Center for Independence (EICI), Blackfoot & Idaho Falls Emergency Medical Service (EMS) Agencies Forest Protection Associations Idaho Community Action Agencies Idaho Foodbank Warehouse, Inc. Health-Related Entities American Cancer Society Idaho Epilepsy League American Diabetes Association Idaho Lung Association American Heart Association Idaho Primary Care Association The Arc, Inc. Idaho Ronald McDonald House Arthritis Foundation Idaho Women's and Children's Alliance Children's Home Society of Idaho March of Dimes Community Health Centers that are members Mental Health Association of the Idaho Primary Care Association Muscular Dystrophy Foundation Easter Seals National Multiple Sclerosis Society Family Services Alliance of Southeast Idaho Rocky Mountain Kidney Association Idaho Cystic Fibrosis Foundation Special Olympics Idaho Idaho Diabetes Youth Programs United Cerebral Palsy Hospitals Only licensed nonprofit hospitals qualify. Nursing homes, most clinics, or similar institutions do not qualify. Nonprofit Canal Companies Schools Only nonprofit colleges, universities, public charter schools, primary and secondary schools qualify. Schools primarily teaching subjects like business, dancing, drama, music, cosmetology, writing and gymnastics do not qualify. Auxiliary organizations (parent-teacher associations, alumni groups, etc.) do not qualify. 3 Senior Citizen Centers The center must provide a wide variety of services and activities for older individuals, includ- ing health, social, nutritional, education, and recreation. Long-term care facilities do not qualify. Volunteer Fire Departments OTHER EXEMPT ENTITIES The entities listed below are exempt from tax on all of their purchases. You must have a completed form ST-101 on file (unless a different form of documentation is specified). Once you get the form, it covers all of your sales to the exempt buyer. The exempt entities include: Amtrak Credit Unions (federal or state) Banks and savings and loan companies do not qualify. American Indian Tribes Sales to individual American Indians are generally taxable. (See page 14 for more information.) Idaho state, county and city government Only Idaho governmental entities qualify. Example: Sales to the Idaho State Tax Commission, the Ada County Highway District or the Boise City Zoo are exempt. When other state govern- ments, such as the Oregon Highway Department or the city of Seattle, make purchases in Idaho, they must pay tax. When an Idaho governmental agency makes purchases with cash, a form ST-104-G must be provided to the vendor. See U.S. Government below. The U.S. Government With credit sales, you must keep documents that show the sale was paid directly by the federal agency. Since it may be difficult to get form ST-101 from the proper authority, other forms of documentation are allowed. Keep any of the following: • A completed form ST-101 from the purchasing agency • The government purchase order • The check stub • The number from the federal warrant • A photocopy of the Smart Pay card (the sixth digit of the account number must be either 1, 2, 3 or 4 to qualify) • A photocopy of the government check With cash sales, you must have the governmental agency give you a completed form ST-104-G, Sales Tax Exemption Certificate for Cash Purchases by Government Agencies. (This also ap- plies to cash purchases by Idaho state, county and city government.) A new form must be filled out for each cash purchase. (You cannot accept this form from government employees paying cash for lodging or meals while on travel status. They must pay tax.) DIRECT PAY AUTHORITY Some taxpayers have direct pay authority. This means that they buy their goods exempt from tax and, if tax is due, pay it directly to the state instead of to the vendor. If you sell to a buyer who has direct pay authority, you do not have to charge tax if you are given a copy of the buyer's direct 4 pay authority letter from the Tax Commission. Once you have the letter on file, you can make all sales to the customer without charging tax until the expiration date on the letter. Direct pay authority cannot be claimed when paying for hotel/motel/campground accommo- dations; sales taxes for lodging must be paid at the time the bill is paid. Nor can direct pay author- ity be transferred to a contractor who is hired to improve real property; the contractor must pay tax on his materials and supplies when he buys them. CUSTOMERS WHO BUY FOR RESALE When a customer is buying goods to resell, he must give you a completed form ST-101. The form must include: • Business name and address, • Primary nature of the business (see block #1 on form ST-101), • Products sold or rented, • Idaho seller's permit number (if the buyer is a retailer selling in Idaho), and • Signature and date. Wholesalers and out-of-state retailers do not need an Idaho seller's permit. When one of them com- pletes the form, he must check either the block that indicates he is strictly a wholesaler with no retail sales, or that he is an out-of-state retailer with no Idaho business presence, (e.g. physical location, representatives or employees, etc.). Multistate businesses may complete the Uniform Sales and Use Tax Certificate - Multijurisdiction instead of form ST-101. The multijurisdiction form requires the same information as the ST-101. See page 6 for a list of retailer responsibilities that apply to both forms. Here are some typical customers who buy for resale and a sample list of goods that are nontax- able and taxable: GROCERY STORES Nontaxable: Goods that are put on the shelves for resale, and merchandise containers such as grocery bags, soft drink cups, deli containers, etc. Taxable: Items not for resale, such as fixtures, display cases, office equipment, motor vehicles, office and warehouse supplies, price labels, stickers, ink, pricing guns, advertising materials, shelf labels, and cash register tape. REPAIR SHOPS Nontaxable: Parts and supplies sold to customers when repairs are done, such as fan belts, batteries and radiators sold to an auto repair shop; handlebars for a bike sold to a bicycle repair shop; or sublet repair work for which the repair shop will bill its customers and collect the tax. Taxable: Items not sold to customers, such as sandpaper, degreaser, masking tape, welding gases and other shop supplies; hand tools and shop equipment; advertising supplies, such as calendars; and office supplies and equipment. 5 BOWLING ALLEYS Nontaxable: Shoes rented to bowlers and bowling supplies that are displayed for sale, such as wrist braces, bowler towels, etc. If the bowling alley sells drinks or food, see "Food and Drink Sales" below for items it can buy exempt. Taxable: All equipment and supplies used by the bowling alley, such as alley balls, score sheets, bowling pins, pin setting equipment, automatic scoring equipment, shoe spray, prizes to give away, office equipment and supplies, etc. FOOD and DRINK SALES (restaurants, bars, drive-ins, etc.) Nontaxable: Goods that become a part of the product sold to the customer and goods that the customer consumes in such a way that they cannot be reused, such as food, drink ingredients, paper plates, disposable plastic cups, straws, paper napkins, to-go containers, stir sticks, paper placemats and toothpicks. Taxable: Goods that do not become part of the product sold to a customer or that are used by more than one customer, such as waxed paper, plastic wrap, foils, paper towels, garbage can liners and other kitchen supplies; silverware, glassware, tablecloths, towels, menus and nondisposable napkins; furniture, fixtures and cookware; and goods available to the general public, such as restroom supplies and matches. YOU ARE RESPONSIBLE ... ...when you accept a resale certificate: When you accept form ST-101 from a customer who is buying for resale, you must check to make sure that the required information is completed. Here are the steps you must take: 1. Make sure that the Idaho seller's permit number is entered correctly on the form. That is, it should contain up to nine digits followed by an "S." Example: 000123456-S. If a wrong number is used (such as a federal Employer Identification Number like 82-1234567) or if the number contains an "A," "U" or "W," the form is not valid. You may not accept it and must collect tax from the customer. 2. Make sure the customer is in the business of selling the products he buys from you and has listed his business type and the product he sells on the ST-101. If you sell him a product that he claims to resell and it does not fit into the category of goods he listed as products he normally sells, have him add the product to the list of products he sells. 3. Make sure the buyer has filled in his business name and address and has signed and dated the form. ...when you make exempt sales: Once you have a valid ST-101 on file from a customer who is buying for resale, you are not required to collect sales tax on the goods he buys for resale. That does not mean that the customer can buy everything from you exempt from tax. You must charge him tax on goods he buys that are not for resale. Example: If a restaurant owner has a valid ST-101 in your file, you are not required to charge tax on sugar, salt, and meat sold to him. He will resell these items as part of the meals he sells. But when he buys dishwashing soap and dish towels, you must charge sales tax because a restaurant is not in the business of selling soap and towels. 6 THE PRODUCTION EXEMPTION The production exemption eliminates sales tax on purchases of materials, equipment and supplies used directly and primarily by a business that is mainly devoted to producing goods for sale. It applies to: Farmers Custom Farmers Manufacturers Ranchers Fabricators Miners Contract Miners Printers Processors These businesses do not qualify for the production exemption: Service-oriented businesses Contractors Retail stores, such as restaurants Nonprofit publishers of tax-exempt literature Utility companies Producers of heating materials To claim the exemption, a customer must complete form ST-101 for your files. The form must include: • Business name and address, • Type of exemption claimed (see block #2 on form ST-101), • Business type and products produced, and • Signature and date. Multistate businesses may complete the Uniform Sales and Use Tax Certificate - Multijurisdiction instead of form ST-101. The multijurisdiction form requires the same information as the ST-101. The following list of retailer responsibilities applies to both forms. YOU ARE RESPONSIBLE ... ...when you accept a producer exemption claim: When you accept form ST-101 from a cus- tomer claiming a producer exemption, check to make sure the required information is com- pleted. If it is incomplete, the form is not valid. The exemption claimed by the customer must fit into one of the categories listed on the form. He cannot insert a business type that does not qualify for an exemption, such as a service business that does not manufacture a product (exceptions are listed on page 10). If he does, the form is not valid and you must charge him sales tax. If you do not, you can be held liable for the tax you did not collect. ...when you make exempt sales: Once you have a valid ST-101 on file from a customer, you are not required to collect sales tax on the goods he buys that qualify for the exemption he is claiming. That does not mean you can sell everything to him exempt from tax. You must charge him tax on goods he buys that do not qualify for the exemption. When you sell items that a producer could use for either a taxable or nontaxable purpose, you do not have to collect tax if you have form ST-101 on file and the buyer tells you the goods are exempt. NOTE: If you wish, you can print or stamp a shorter version of the form ST-101 on your sales invoices. (Some customers print or stamp this shorter version on their purchase orders. This quali- fies as a valid claim. You must keep the purchase order for your records to document the exempt sale.) The shorter version of the form must be completed for each exempt sale. If you would like to print this shorter form on your invoices or have a stamp made, see page 19 of this brochure for the exact wording you must use. 7 Some items do not qualify for the production exemption. You must collect sales tax from the customer on sales of items listed in the box titled "Always Taxable" below, even if you have a form ST-101 on file. ALWAYS TAXABLE A hand tool with a unit price of $100 or less, regardless of how it is used, such as: a hammer used by a metal fabricator tweezers used by a microchip manufacturer Equipment and supplies for any of the following: office selling or distribution activities research or development transportation activities janitorial purposes (except equipment and chemicals used in clean-in-place systems by a food processor) Equipment and supplies used for maintenance or repair Real property or items that will become improvements or fixtures to real property, such as: building materials fence posts gates road gravel and culverts foundations for production equipment area lighting and related wiring Safety equipment and supplies that are not required by a state or federal agency, or are required but are not used directly in a production activity, such as: a first aid kit in the office a fire extinguisher in the shipping area Licensed motor vehicles, licensed trailers, recreation-related vehicles and aircraft, or any related parts and supplies. The next two pages contain examples of the taxable and nontaxable purchases made by two kinds of customers. Remember: These are just a few examples of items these customers may buy. Use the list of taxable goods above as a guideline for all buyers claiming the production exemp- tion. FARMERS AND RANCHERS Taxable: Shop equipment and supplies used for repairs or maintenance (even on production equip- ment): welders and accessories shop compressors drills and bits power driven tools oxygen and acetylene sandpaper paint (even for a tractor) A hand tool with a unit price of $100 or less, regardless of how it is used: pitchfork shovel hammer rope wrench power tool bucket whip syringe branding iron wheelbarrow cattle prod emasculator crimper Motor vehicles and trailers that are licensed or required to be licensed, and any transportation equipment 8 Farm produce beds permanently attached to licensed trucks or trailers Selling and distribution equipment and supplies Materials to improve or repair real property (except for agricultural irrigation): cement gravel rebar shingles light fixture granary fence posts and wire barn lumber gate Recreation-related vehicles, regardless of use: campers and camp trailer snowmobile off-highway motorbike ATV Supplies for 4-H and FFA projects (except for profit-making businesses) Horses, dogs and other animals kept for pleasure, showing, or as pets Parts and supplies for any taxable item Nontaxable: Preparation, planting and harvesting equipment and supplies: tractor fertilizer plow seed drill ditch burning fuel land leveler insecticide potato piler plant or seed for planting onion bin weed killer harvester Feeding equipment (not licensed to drive on highways) Milking equipment and disinfectants used to clean it Parts and supplies for exempt equipment: antifreeze oil lube oil welding rod battery tires Feed and drugs for qualifying livestock Safety equipment and supplies required by a state or federal agency Removable farm produce truck beds, such as potato beds and grain racks Irrigation equipment and supplies, even if attached to real property LUMBER MILLS Taxable: Repair or maintenance equipment and supplies (even if used to repair or maintain production equipment): hoists jointer stones saw filing equipment grinders grinding wheels oxygen and acetylene welders tools paint (even for production equipment) A hand tool with a unit price of $100 or less, regardless of how it is used: wrench power tool pike pole saw file log rule peavy rasp Materials that will be incorporated into real property: rebar and concrete (even if for production equipment foundation) log pond material material for a building railroad ties and rails underground piping road bed material area lighting and related wiring Office equipment and supplies Lab equipment and supplies (research and development) 9 Equipment and supplies for transportation, selling, distribution or shipping: shipping dock equipment log truck, licensed or unlicensed air bag (to protect products during shipping) strapping or binder (to secure loads) Aircraft and any licensed motor vehicle or trailer Recreational vehicle (regardless of how used): off-road motorbike snowmobile ATV Janitorial equipment and supplies Parts and supplies for any taxable item Nontaxable: Manufacturing equipment: log loader, debarker, chipper, lumber saws, edger, trimmer, conveyor belt Dry kiln equipment: fire brick, steam pipe and fans inside the kiln, but not including buildings or other improvements to real property Parts for manufacturing equipment, including lubricants and hydraulic oil OTHER PRODUCER EXEMPTIONS Besides the production exemption, exemptions also are available to: Loggers Broadcasting companies Publishers of free newspapers To claim one of these exemptions, a customer must complete form ST-101 (including block #2 on the form) for your files. Be sure to read the section titled "You Are Responsible ..." on page 7. THE LOGGING EXEMPTION The logging exemption is very similar to the production exemption, but it differs in some areas. It applies to purchases of materials, equipment and supplies used directly and primarily in log- ging. Listed below are examples of taxable and nontaxable items you might sell to a logger. Taxable: A hand tool with a unit price of $100 or less, regardless of how it is used: hand saw wedge pulaski log measuring tape mallet, sledge axe, maul axe sheath All safety equipment and supplies, even if required by law (this differs from the production exemption): hard hat fire suppression equipment calk boots glove fire truck earplug fire extinguisher 10 Repair or maintenance equipment and supplies: saw sharpening equipment (saw file, file guide tool) shop equipment, even if used to repair exempt equipment (shop tools, compressor, drill, welder, wrench, grease gun) shop supplies (welding gas, flint) Slash disposal or brush piling and clearing equipment and supplies (except for tree farms): brush rake brush clearing machine tractor used for brush clearing fuel, parts and supplies for the above equipment Reforestation equipment and supplies (except for tree farms) Transportation equipment and licensed motor vehicles and trailers, and parts and supplies for this equipment: log truck and trailer (taxable even if not licensed) parts for log truck and trailer tie-downs, sling, cable log loader and jammer, if licensed Road construction and maintenance equipment, parts and supplies, and any other equipment used to improve, repair or maintain real property: crawler tractor, wheel tractor road grader roller water truck off-road fuel, parts and supplies for this equipment Road building materials and anything else used to improve or become a part of real property: culvert gravel bridge material fill material dust suppression product explosives, magazine gate, fence post guardrail Aircraft, parts and supplies: helicopter, even if used in logging Recreation vehicles, parts and supplies: snowmobile ATV fuel used off-road (if no fuels tax is paid) Equipment and supplies used for any of the following: office janitorial selling and distribution research transportation activities personal items, i.e. shirt, pants, boots Nontaxable: Chain saw costing over $100 parts and supplies for the saw, including chain, oil mix, bar oil and bar cover Skidder, tree harvester, unlicensed log loader and jammer parts and supplies for this equipment, including fuel, oil and antifreeze Choker, ferule, skidder cable Hi-lead tower and cable Talkie-Tooter Tree marking paint Fuel used in logging truck off highway 11 THE BROADCASTING AND FREE NEWSPAPER EXEMPTIONS The broadcasting exemption is granted to businesses that are primarily engaged in producing and broadcasting radio and television programs. It applies to purchases of materials, equipment and supplies directly used and consumed in these activities. Examples of items that qualify for the exemption are records, tapes, compact discs, broadcasting equipment, TV news broadcast sets and backdrops. Cable television stations may qualify if they both produce and broadcast programs. Cable stations that only broadcast do not qualify. The publisher of a newspaper that is distributed to the public at no charge can claim an exemption from tax on goods that are used directly in the production of the publication. The publication must be in a newspaper format and at least 10 percent of its con- tents must consist of informational articles (not ads). The publisher must be devoted primarily to producing the paper, and must rely on advertising revenue as the paper's primary source of income. Examples of items that qualify for this exemption: paper, ink, printing presses, parts for the press, and similar equipment and supplies. To claim either of these exemptions, the customer must complete form ST-101 for your files. Be sure to read the section titled "You Are Responsible" on page 7. These exemptions do not include goods that are not directly used in the exempt activity. For example, the following items are taxable: • Maintenance and janitorial equipment and supplies • A hand tool with a unit price of $100 or less • Office equipment and supplies • Equipment and supplies used in: selling and distribution activities research transportation activities • Motor vehicle or aircraft • Goods used to improve, or become part of, real property CONTRACTOR EXEMPTIONS Generally, contractors must pay tax on goods they buy to improve real property. But there are four cases in which they may claim an exemption from tax. 1. Buying for Resale: Some contractors also are retailers and have a seller's permit number. These contractor/retailers can buy goods for resale without paying sales tax. They must give you a completed form ST-101, just like any other customer buying for resale (see page 5, Customers Who Buy for Resale). 12 In the next three cases, the contractor must give you a form ST-101 that tells the job location and project owner, and whether the exemption claim applies to a specific invoice or purchase order, or to all purchases for a specific job number (see block #4 on form ST-101). If the contractor says the exemption claim applies to a specific invoice or purchase order, you must get a new ST- 101 when he makes his next purchase for the job. If he says the exemption claim applies to a specific job number, be sure to record the job number on all of the sales invoices for this job. 2. Agricultural Irrigation Projects: A contractor may buy goods for an agricultural irrigation project without paying tax. It does not matter whether the materials become a part of real property. Only the materials that go into the project can be purchased exempt, such as concrete for irrigation ditches, pumps, well casing, etc. The contractor must pay tax on construction machinery, tools and supplies he uses on the job. 3. Job in a Nontaxing State: A contractor may buy construction materials for a job in a nontaxing state without paying Idaho sales tax. A "nontaxing" state is a state that does not have a state sales tax, or does not impose a tax on construction projects similar to Idaho's tax. Projects in Oregon, Montana and Alaska qualify for this exemption, as well as some projects in Washington. Projects in Utah, Nevada, and Wyoming do not qualify. Be sure you charge the contractor tax if he takes delivery of goods in Idaho for projects in a taxing state. Only materials that will become part of real property (such as roofing and siding for a build- ing) qualify for this exemption. You must charge the contractor tax on his construction equip- ment, tools, and other supplies he buys for the job. 4. Production Equipment: A contractor who installs production equipment for a producer/ manufacturer can buy the production equipment or materials for the equipment exempt from tax. An example is electrical wiring material for a saw in a sawmill. Many contractors who do this type of work have a seller's permit number and will buy the goods for resale (see page 5 of this brochure). But for contractors who do not have a seller's permit number, block #4 of form ST-101 applies. Materials that will become part of real property and tools or equipment used to perform the job do not qualify for this exemption. You must charge tax to the contractor on items such as concrete for production equipment foundations, front-end loaders, and nail guns. OTHER EXEMPT GOODS AND BUYERS 1. Out-of-state shipments: When you ship goods out of Idaho to a buyer in another state, Idaho sales tax does not apply. Write the destination and method of shipment on your sales invoice and keep your shipping documents. 2. Foreign Diplomat: The U.S. Government issues a federal exemption card to foreign diplomats. The card describes what goods or services they can buy tax exempt. Keep a photocopy of the card or write down the information from it. 13 3. American Indians: You can sell goods to an enrolled member of an Indian tribe without charg- ing sales tax if you deliver the goods to him on the Indian reservation. If your store is off the reservation and you deliver to an American Indian on the reservation, you must document the exemption by having the customer complete form ST-101, including block #5. (A different form, ST-l33, is used for sales of vehicles.) If your store is on the reservation, you may use form ST-101 or write the buyer's identification number from the tribal membership card on your sales slip or cash register tape. If you deliver the goods to an American Indian off the reservation, you must charge tax. Goods delivered to a non-Indian on the reservation are taxable. 4. Pollution control equipment: Pollution control equipment is not taxable if it is required by a state or federal agency to meet air or water quality standards and does not become a real property fixture. Also included are machines used in the dry cleaning industry which meet the standards referred to as the "dry to dry transfer system." The buyer must give you a completed form ST-101 with block #5 filled out. This exemption does not apply to chemicals and supplies consumed in pollution control processes, or to equipment for motor vehicles or aircraft. 5. On-road motor fuel: On-road motor fuel is exempt from sales tax. When fuel is sold with state fuels tax included, no special documentation is required. Fuel used off-road is taxable if no state fuels tax has been paid. When fuel is sold without state fuels tax charged, you must charge sales tax unless your customer claims a legitimate exempt use and completes form ST- 101 for your records. 6. Heat by burning: Natural gas, liquefied propane, coal, wood, oil, petroleum and their by- products are exempt if they are used to heat a building, or for water heating or cooking. Bulk deliveries require no special documentation if the seller notes the bulk delivery of heating fuel on the sales invoice and in his records. When a customer "picks up" the heating fuel, you must get form ST-101 from him (be sure block #5 is filled out). If you sell propane, you can print or stamp a shorter version of the exemption claim on your sales invoice for customers to complete each time they make a purchase. See page 18 of this brochure for the wording you must use on this stamp. (If you sell propane for cylinders of 15 gallons or less, you need no special documentation if you list the sales as cylinder sales in your records.) 7. Aircraft used to transport passengers or freight for hire: Air carriers can buy aircraft and its parts, repair and replacement material exempt from tax if the aircraft will be used to transport passengers or freight for hire. You must get a completed form ST-101 from the buyer for your records (see block #5). 8. Aircraft purchased by nonresidents for out-of-state use: An aircraft sold to a nonresident is exempt if it will be immediately removed from Idaho and registered in another state, and will not be stored or used in Idaho more than 90 days in any 12-month period. The customer must complete form ST-101 (block #5) for your records. Aircraft kits and hang gliders do not qualify for this exemption. 14 A "nonresident" is a person who does not live in Idaho, nor does he claim Idaho as his home state for income tax purposes. A business is a "nonresident" if it has no property in Idaho or employees working here. 9. Churches: Churches can buy food to sell meals to their members or qualifying goods for their food bank (see below) without paying tax. They may also purchase literature exempt, if the literature is both published and distributed by a nonprofit organization. These are the only things a church can buy to use without paying sales tax. You must get form ST-101 for your records (see block #5). 10. Food banks and soup kitchens: Food banks and soup kitchens may buy food or other goods used to grow, store, prepare or serve the food exempt from sales tax. The exemption does not include licensed motor vehicles or trailers. 11. Ski resorts: The owner or operator of a downhill ski area with an aerial passenger tramway may buy parts, material and equipment that become a component part of the tramway, and snow grooming and snowmaking equipment for the slope exempt from tax. An aerial tramway includes chair lifts, gondolas, T-bar and J-bar lifts, platter lifts, rope tows, and similar devices. 12. Bullion: Sales of precious metal bullion and monetized bullion (coins that are legal currency) are exempt from tax. No special records are required. Sales of coins or money in jewelry or other art works and commemorative coins are taxable, except for Idaho commemorative silver medallions sold by or purchased through the State Treasurer's Office or its designated agent. 13. Custom computer software: Software that is custom-made for a buyer is not taxable. Prewritten software is taxable. If you write custom software for a buyer, you must keep records to prove that it is a custom program. 14. Utilities: Natural gas, water and electricity delivered to a customer through pipes, mains, wires, etc., by a public or private utility or a users' cooperative are exempt. No special records are required. 15. Research and Development at INEEL: Purchases of goods that are directly and primarily used in research, development, experimental and testing activities at the Idaho National Engineering and Environmental Laboratory are exempt from sales tax. Items that become a part of real property are not exempt. 16. Livestock sold at a public livestock market: Sales of livestock are exempt at public livestock auctions, breeder or producer sales, going-out-of business sales by farmers, dairymen, breeders or feeders, fair, 4-H or FFA auctions, and occasional sales held by certain nonprofit organiza- tions. Livestock includes cattle, sheep, mules, horses, pigs and goats. Sales of other animals do not qualify. 15 SPECIAL RECORDS ARE REQUIRED FOR THE FOLLOWING: • Prescriptions: See Tax Commission brochure #42, Health Care. • Interstate carriers buying vehicles: See brochures #14, Motor Vehicles and #41, Transportation. • Motor vehicles and trailers sold to a nonresident for out-of-state use: See brochure #14, Motor Vehicles. • Snowmobiles, ATVs, and boats with attached motors sold to a nonresident for out-of- state use: See brochure #15, RVs, Boats & Aircraft. • Food stamp purchases: See brochure #12, Grocers. • Lodging purchased with government credit cards: See brochure #16, Food, Drink & Lodging. 16 ST 101 Idaho State Tax Commission ST00621 04-26-04 SALES TAX RESALE OR EXEMPTION CERTIFICATE Seller's Name Buyer's Name Address Address City State Zip Code City State Zip Code 1. Buying for Resale. I will sell, rent or lease the goods I am buying in the regular course of my business. a. Primary nature of business __________________________ Describe products sold/leased/rented _________________________ b. Check the block that applies: Idaho registered retailer, seller's permit number ______________________________________ (required - see instructions) Wholesale only, no retail sales Out-of-state retailer, no Idaho business presence 2. Producer Exemptions. I will put the goods purchased to an exempt use in the business indicated below. Check the block that applies and complete the required information. Logging Exemption Broadcasting Exemption Publishing Free Newspapers Production Exemption - check one: Farming Ranching Manufacturing Processing Fabricating Mining List the products you produce: ____________________________________________________________________________________ 3. Exempt Buyer. All purchases are exempt. Check the block that applies. American Indian Tribe Emergency Medical Service Agency Idaho Government Entity State/Federal Credit Union American Red Cross Federal Government Nonprofit Canal Company Qualifying Health Organization Amtrak Forest Protective Association Nonprofit Hospital Volunteer Fire Department Blind Services Foundation, Inc. Idaho Community Action Agency Nonprofit School Center for Independent Living Idaho Foodbank Warehouse, Inc. Senior Citizen Center 4. Contractor Exemptions. This exemption claim applies to the following invoice, purchase order, or job number. a. Invoice, purchase order or job number to which this claim applies__________________________________________________ b. City and state where job is located _______________________________________________________________________________ c. Project owner name _____________________________________________________________________________________________ d. This exempt project is: (check appropriate box) In a nontaxing state. (Only materials that become part of the real property qualify.) An agricultural irrigation project. For production equipment owned by a producer who qualifies for the production exemption. 5. Other Exempt Goods and Buyers (see instructions). Aircraft used to transport passengers or freight for hire Other goods or entity exempt by law under the following Aircraft purchased by nonresident for out-of-state use statute _________________________________ American Indian buyer holding Tribal I.D. No.________________. The (required - see instructions) goods must be delivered within the boundaries of the reservation. Pollution control equipment required by law Church buying goods for food bank or to sell meals to members Qualifying medical items to be administered/distributed Food bank or soup kitchen buying food or food service goods by a licensed practitioner Heating fuel and other utilities Research and development goods for use at INEEL Livestock sold at a public livestock market Snow making or grooming equipment, or aerial tramway component Buyer: Read and sign. I certify that all statements I have made on this form are true and correct to the best of my knowledge. I understand that falsifica- tion of this certificate for the purpose of evading payment of tax is a misdemeanor. Other penalties may also apply. Buyer's Signature Title Buyer's Federal EIN or Driver's License No. and State of Issue Date Attention Seller: Each of the exemptions a customer may claim on this form has special rules (see instructions on back). It is your responsibility to learn the rules and charge tax to any customers and on any goods that do not qualify for a claimed exemption and are taxable as a matter of law. You may accept this certificate from the buyer prior to the time of sale, at the time of sale, or at any reasonable time after the sale to document the exemption claim. * This form may be reproduced. * This form is valid only if all information is complete. * The seller must retain this form. * See instructions on back. 17 ST00621-2 INSTRUCTIONS 04-26-04 1. Buying for Resale: The buyer must have an Idaho seller's permit number Agricultural Irrigation: Irrigation equipment and materials for an agricultural irrigation unless he is a wholesaler who makes no retail sales or an out-of-state retailer project are exempt. Only agricultural irrigation projects qualify. For example, an with no Idaho business presence (e.g. physical location, representatives or em- irrigation system for a golf course or a residence would not qualify. ployees, etc.) An Idaho seller's permit number has up to nine digits followed by an "S." Example: 123456-S. If the number contains any other letter or is an Production Equipment: A contractor who installs production equipment for a pro- inappropriate number, such as a federal Employer Identification Number, the ducer/manufacturer can buy the materials for the production equipment exempt certificate is not valid. If you wish to verify a seller's permit number, call any from tax. This exemption does not apply to materials that become part of real State Tax Commission office. property. 2. Producer Exemptions: Businesses that produce products for resale can 5. Other Exempt Goods and Buyers: If a buyer claims an exemption that is not buy goods that are directly and primarily used in the production process without listed on this form, he should mark the "other" block and must list the section of paying tax. Loggers, publishers of free newspapers (with at least 10% editorial the law under which he is claiming the exemption or the certificate is not valid. content) and broadcasters are granted a similar exemption. However, a seller must charge these buyers sales tax on any of the following: Aircraft Purchased by Nonresidents for Out-of-State Use: An aircraft sold to a A hand tool with a unit cost of $100 or less nonresident is exempt if it will be immediately removed from Idaho and registered Transportation equipment and supplies in another state and will not be stored or used in Idaho more than 90 days in any Research equipment and supplies 12-month period. Aircraft kits and hang gliders do not qualify for this exemption. Goods used in selling/distribution Janitorial or cleaning equipment or supplies A business is a "nonresident" if it has no business presence in Idaho. A business Maintenance or repair equipment and supplies with property in Idaho, or employees working here, does not qualify for this exemp- Office equipment and supplies tion. Any licensed motor vehicle or trailer and parts Aircraft and parts Aircraft Used to Transport Passengers or Freight for Hire: Only aircraft purchased Recreation vehicle by an airline, charter service, air ambulance service or air freight company qualify. Goods that become improvements to real property (such as fence posts) Parts and repair and replacement materials for the exempt aircraft are also ex- empt. Examples of aircraft that don't qualify for this exemption are those used for Note to seller: You may stamp or imprint a Producer Exemption Claim on the recreational flights, aerial spraying, dumping or logging. front of your invoice. If a customer fills in his exemption claim on a stamped or imprinted statement each time you make an exempt sale to him, you do not have American Indian: Sales to an enrolled Indian tribal member are exempt if the to keep a Form ST-101 on file for the customer. Contact any Tax Commission seller delivers the goods to him within the reservation boundaries. The buyer's Office to obtain the required language for the statement. Tribal Identification Number is required. 3. Exempt Buyers: These buyers are exempt from tax on all purchases. Church: A church may buy food to sell meals to its members or qualifying goods for its food bank without paying tax. Churches must pay tax on all other goods they Hospitals: Only licensed nonprofit hospitals qualify. Nursing homes or similar buy to use. institutions do not. Food banks and Soup Kitchens: Food banks and soup kitchens may buy food or other Schools: Only nonprofit colleges, universities, primary and secondary schools goods used to grow, store, prepare or serve the food exempt from sales tax. The qualify. Schools primarily teaching subjects like business, dancing, dramatics, exemption does not include licensed motor vehicles or trailers. music, cosmetology, writing and gymnastics do not qualify. Auxiliary organiza- tions, such as parent-teacher associations and alumni groups, do not qualify. Heating Fuels: Heating fuels such as wood, coal, petroleum, propane and natural gas are exempt when purchased to heat an enclosed building or a building under Centers for Independent Living: Only nonresidential centers run by disabled per- construction, or when used for cooking or water heating. sons that provide independent living programs to people with various disabilities qualify. Livestock: Sales of cattle, sheep, mules, horses, swine and goats are exempt when sold at a public livestock market. Sales of other animals do not qualify for Qualifying Health Organizations: Only these qualify -- this exemption. American Cancer Society Idaho Primary Care Association Medical Items: Only the following medical goods qualify if they will be adminis- American Diabetes Association and its Community Health Centers tered or distributed by a licensed practitioner; drugs, oxygen, insulin, syringes, American Heart Association Idaho Ronald McDonald House prosthetic devices, durable medical equipment, dental prosthesis, orthopedic ap- The Arc, Inc. Idaho Women's and Children's Alliance pliances, urinary and colostomy supplies, enteral and parenteral feeding equip- Arthritis Foundation March of Dimes ment and supplies, hemodialysis and peritoneal dialysis drugs and supplies, and Children's Home Society of Idaho Mental Health Association chemicals and equipment used to test or monitor blood or urine of a diabetic. Easter Seals Muscular Dystrophy Foundation Family Services Alliance of SE Idaho National Multiple Sclerosis Society Pollution Control Equipment: Equipment required by a state or federal agency Idaho Cystic Fibrosis Foundation Rocky Mountain Kidney Association and "dry to dry transfer systems" used by the dry cleaning industry qualify. Chemi- Idaho Diabetes Youth Programs Special Olympics Idaho cals and supplies used for pollution control do not qualify. Equipment for licensed Idaho Epilepsy League United Cerebral Palsy motor vehicles does not qualify. Idaho Lung Association Research and Development at INEEL: Only goods that are directly and primarily used in research, development, experimental and testing activities at the Idaho Government: Only the federal government and Idaho state, county or city govern- National Engineering and Environmental Laboratory qualify. Items that become a ment qualify. Sales to other states and their political subdivisions are taxable. part of real property do not qualify. 4. Contractor Exemptions: Three exemptions apply to contractors. In each Ski Resorts: The owner or operator of a downhill ski area with an aerial passenger case, a contractor must list the job location, project owner, and whether the ex- tramway may buy parts, material and equipment that become a component part of emption claim applies to a specific invoice or purchase order, or to all purchases the tramway and snowgrooming and snowmaking equipment for the slope exempt for a specific job number. from tax. An aerial tramway includes chair lifts, gondolas, T-bar and J-bar lifts, platter lifts, rope tows and similar devices. Nontaxing State: Construction materials for a job in a nontaxing state are exempt from Idaho sales tax. This exemption applies only to materials that will become part of real property and only if the contractor is not subject to a use tax or a similar tax in the other state. Jobs in Oregon, Montana and Alaska qualify, and some jobs in Washington. 18 PRODUCTION EXEMPTION STAMP Retailers can stamp or print this production exemption statement on their sales invoices. Custom- ers claiming the production exemption can complete this stamped statement instead of form ST-101. If no ST-101 is on file for the customer, you must have him complete this statement for each exempt sale. I certify that the property which I have here purchased will be used by me directly and primarily in the process of producing tangible personal property by mining, manufacturing, processing, fabricating or farming or as a repair part for equipment used primarily as described, above. This tax exemption statement qualifies if this statement is signed by the purchaser and the name, address, and nature of business of the purchaser is shown on the invoice. Any person who signs this certification with the intention of evading payment of tax is guilty of a misdemeanor. NATURE OF BUSINESS BUYER'S SIGNATURE You must make sure the stamped statement is signed in addition to any other signature required on the invoice. Signing a "received by" line on an invoice is not sufficient. Also, in addi- tion to his signature, the customer's name, address, and the nature of his business must appear on the invoice. HEAT BY BURNING STAMP Retailers who sell propane can stamp or print this exemption statement on their sales invoices. Customers who pick up propane for heating purposes can complete this stamped statement in- stead of form ST-101. I certify that the gas I have purchased will be used in a furnace or similar device for the purpose of water heating, cooking, or raising or maintaining the temperature in an enclosed space, dwell- ing, or building. This tax exemption statement qualifies if this statement is signed by the purchaser and the name and address of the purchaser is shown on the invoice. Any person who signs this certificate with the intention of evading payment of tax is guilty of a misdemeanor. BUYER'S SIGNATURE You must make sure the stamped statement is signed in addition to any other signature re- quired on the invoice. Signing a "received by" line on an invoice is not sufficient. Also, in addition to his signature, the customer's name and address must appear on the invoice. 19 IDAHO STATE TAX COMMISSION PO BOX 36 Boise, ID 83722 FOR MORE INFORMATION Call 334-7660 in the Boise Area or 1-800-972-7660 toll free or Visit our Web site tax.idaho.gov Tax Commission Offices Boise Idaho Falls 800 Park Blvd., Plaza IV 150 Shoup Ave. PO Box 36 (83722) Suite 16 (83402) Pocatello Coeur d'Alene 611 Wilson Ave. 1910 Northwest Blvd. Suite 5 (83201) Suite 100 (83814) Lewiston Twin Falls 1118 F Street (83501) 1038 Blue Lakes Blvd. N. Suite C (83301) HEARING IMPAIRED CALLERS: Use the Idaho Relay Service (1-800-377-3529) This brochure was prepared by the Idaho State Tax Commission. It does not provide comprehensive explanations of Idaho tax laws or rules. Specific questions should be addressed to the Idaho State Tax Commission or a qualified tax practitioner. Costs associated with this publication are available from the Idaho State Tax Commission in accordance with Section 60-202, Idaho Code. BR5 Rev. 11/04
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"Cash Register Sales in Idaho - PDF"Please download to view full document


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Monday, March 9, 2015 (For February 19, 2015)
Wednesday, April 1, 2015 (For February 20, 2015)
Both of these days are marked as Snow Make-up Days on your 2014-2015 District Calendar.
The Freedom Area High School National Honor Society will be hosting an American Cancer Society Relay for Life event this spring. Mark your calendars for this important event!
WHEN: May 2, 2015 from 4:00 PM to 10:00 PM
WHERE: On Freedoms Track and Field
WHAT: The theme for this relay for life will be DISNEY, When You Wish Upon A Cure! Activities and entertainment for all ages will be scheduled throughout the day and evening. In addition to team donations raised before the event, concessions and other fundraisers will take place around the track. Our Fundraising Goal is $10,000!
WHO: Everyone is encouraged to participate! Freedom students, teachers, staff, relatives, survivors, families, friends, children, and the entire community are welcome.
For more information: www.relayforlife.org/freedompa
Congratulations to Big Knob Elementary for being named 2015 Distinguished Title I School!!
Click the following link to view the 2015-2016 Kindergarten Registration Fact Sheet!

subset: commoncrawl


text:
Saturday, March 28 + Monday, March 30
VPL PERFORMANCE CLUB: Lab Talk + Dim Sum Dinner
VPL's Performance Club brings people together to discover contemporary dance performances in our region and create a forum for discussion over good food and drink. Join VPL's Performance Club for a Lab Talk with the artists Wally Cardona + Myint Mo, and Marlboro College Asian Studies Professor Seth Harter followed by a delicious dim sum dinner.
WHEN: Saturday, March 28th @ 6:30pm
WHERE: Cai's Dim Sum Teahouse, 814 Western Avenue, West Brattleboro, VT 05301
TICKETS: $35 includes Lab Talk, Dinner, VIP reserved seating to March 30th showing
RESERVATIONS: http://pclub-tsu.eventbrite.com or 802-257-3361
VPL IN THE WORKS: THE SET UP: Saya Lei
Wally Cardona + Myint Mo
Presented by Vermont Performance Lab in association with Marlboro College
Join VPL for a dance encounter between postmodern performer Wally Cardona and classical Burmese dancer Myint Mo. This project explores the place of dance in our culture through Cardona's immersion into dance traditions that are not his own.
WHEN: Monday, March 30th @ 7:00pm
WHERE: The Whittemore Theater, Marlboro College, 2582 South Road, Marlboro, VT 05344
TICKETS + RESERVATIONS: Free. No reservations required.


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Windemere, TX Lawyers and Law Firms
Windemere, Texas Attorneys
Law Office of Lori Watson
Georgetown, Texas Divorce & Family Attorney(512) 931-2121
The Law Office of Lori Watson is a practice specializing in family law in Georgetown, TX. For almost 20 years, the law firm has helped people achieve positive results in divorce. The practice is dedicated to compassion and assertiveness in dealing with family law issues.
Attorney Lori Watson...
Law Firm's Overview Credit Cards
Shaw Cowart LLP
Austin, Texas Litigation Attorneys(512) 634-8131 or (877) 418-1117
Shaw Cowart LLP in Austin, TX, focuses on providing legal advice in a number of areas. Regardless of the issue, the firm provides experienced representation for individuals and business across the globe. Although small, the firm has a reputation for civil litigation and trial...
Law Firm's Overview Free Consultation
Law Office of Robert Sirianni, PA
Criminal Appeals Lawyers in Austin, Texas(855) 776-2773
The Law Office of Robert Sirianni, PA focuses on litigation and appeals in state and federal civil and criminal cases. The law firm has a reputation for having the best appellate attorneys on staff. Attorneys shoot for the best and search for truth, but they fight for the losing party and the...
Law Firm's Overview VideosFree ConsultationContingency Fee
Vaught Law Firm, PC
Austin, Texas Family and Divorce Attorneys(512) 592-3206
The Vaught Law Firm is a well-established family law firm that represents and counsels residents of Central Texas in matters of divorce, custody, asset divisions and more. Attorney Jimmy Vaught is a dedicated professional who is prepared to find the ideal solution for you and your family.
Law Firm's Overview Free ConsultationCredit Cards
McMinn Law Firm
Law Practice In Austin: Personal Injury & Accident Cases(512) 474-0222
Brothers Jason McMinn and Justin McMinn serve Austin, TX, and surrounding areas as personal injury lawyers. Whether you've been injured in a car accident or are a family member coping with a serious personal injury or wrongful death case, we are here to fight to help you get the settlement you...
Law Firm's Overview Free ConsultationContingency FeeCredit Cards
The Law Office of Kevin Bennett
Criminal Defense Lawyer in Austin, Texas(512) 476-4626
The Law Office of Kevin Bennett in Austin, TX, provides defensive strategies for those who have been charged with a crime. The firm can handle felonies and misdemeanors, including driving while intoxicated, domestic violence, assault, battery and drug cases. The firm fights to protect clients who...
Law Firm's Overview Free ConsultationCredit Cards
Menduni Martindill, PLLC
Austin, Texas Divorce Attorney(512) 961-8060 or (888) 510-3779
Menduni Martindill, PLLC is a family law firm based in Austin, Texas, providing legal representation and counsel to clients throughout the surrounding areas of Texas. The firm's attorneys are certified specialists in family law by the Texas Board of Legal Specialization and have been named to Super...
Law Firm's Overview Free ConsultationCredit Cards
The Carlson Law Firm - Austin Personal Injury
Austin, Texas Personal Injury Attorneys(512) 337-6289 or (800) 549-6218
The Carlson Law Firm is a well-established firm dedicated to serving clients with personal injury issues in Austin, Round Rock and throughout Texas since 1976. Our legal team consists of more than 20 trial lawyers who have a wide breadth of experience in all types of personal injury and wrongful...
Other Offices: Round Rock
Law Firm's Overview VideosFree ConsultationContingency FeeCredit Cards
Leichter Law Firm PC
Texas Medical and Professional License Defense Lawyer(512) 495-9995
At The Leichter Law Firm in Austin, Texas, our lawyers are dedicated to the defense of professional licenses. Our practice areas include administrative law & professional license defense, health law and the defense of crimes related to the healthcare industry such as Medicaid fraud, Medicare...
Law Firm's Overview ArticlesFree ConsultationCredit Cards
Wilson & Varner, L.L.P.
Austin Business Lawyers(512) 298-6670
Wilson and Varner LLP in Austin, TX, provides legal advice in real estate, securities law and estate planning. The firm represents clients throughout central Texas. For 30 years, the firm has imparted sound legal advice and resolving clients' problems. The firm has a reputation throughout Texas for...
Law Firm's Overview Free ConsultationCredit Cards
Briggle & Polan, PLLC
Austin, Texas Personal Injury Attorneys(512) 772-4971 or (888) 865-0027
Briggle & Polan, PLLC has given Austin's injured the expertise and care of two of the city's most experienced trial attorneys, each combining a zealous courtroom demeanor with a compassion and work ethic for which the firm has quickly become known since its founding in 2011.
Attorneys Hayden...
Law Firm's Overview VideosFree ConsultationContingency FeeCredit Cards
Eric M. Willie, PC
Austin, Texas Divorce, Child Custody and Child Support Attorney(512) 478-0834
Eric M. Willie, PC has given several years of dedicated service to parents, children, and families in Texas, helping all survive and recover through the emotional, financial, and legal agonies of divorce. Attorney Willie has earned a deserved reputation for both keeping clients comfortable and...
Law Firm's Overview Free ConsultationCredit Cards
Law Office of John McDuff, PC
Business & Tax Lawyer in Austin, Texas(512) 457-1177
The law office of John McDuff, Attorney at Law represents small and mid-sized businesses in business litigation, business transactions, tax litigation, and tax collection. Serving Austin and Central Texas, Mr. McDuff is a solo attorney with the sophisticated strategies and record of success to...
Law Firm's Overview
Nunis & Associates
Austin, Texas Civil Litigation & Family Law Firm(512) 236-9696
Nunis & Associates is a civil litigation and family law firm located in Austin, Texas. Our goal is to serve our clients with the aggressive and professional representation they need and deserve. While our practice is focused primarily in Austin, we are ready to handle cases throughout Central...
Law Firm's Overview Free Consultation
Zinda & Davis, PLLC
Personal Injury Attorneys in Austin, Texas(512) 246-2224 or (800) 863 5312
Zinda & Davis, PLLC is a personal injury law firm based in Austin, Texas providing legal services to clients throughout Texas from their multiple office locations across the state. The firm's attorneys have a proven track record of success as well as a reputation for being painstakingly...
Law Firm's Overview ArticlesVideosFree ConsultationContingency FeeCredit Cards
Lorenz & Lorenz, LLP
Austin, Texas Car Accident and Personal Injury Lawyers(512) 477-7333 or (877) 567-3692
Lorenz & Lorenz, LLP is a personal injury law firm based in Austin, Texas providing legal representation to clients throughout the state of Texas via their additional offices in Waco and Temple. Founding attorney Ted Lorenz is joined by his wife, Lesley Lorenz in his legal practice. Both are...
Law Firm's Overview VideosFree ConsultationContingency Fee
Rivas Goldstein, LLP
Austin Health Care Law Firm(512) 481-8000
Rivas Goldstein LLP focuses on issues relating to health care laws. The firm represents physicians, nurses, dentists and other medical providers or businesses. The firm also represents ambulances and home health care companies.
Attorneys with the firm have the knowledge and skills to be...
Law Firm's Overview
Bob Richardson Law Firm
Car Accident and Motorcycle Accident Attorneys Serving Austin, Texas(512) 472-5100 or (877) 721-6661
The Bob Richardson Law Firm is a team of personal injury and Social Security Disability attorneys, serving individuals through some of the most difficult times in life. For over 30 years, we have been successfully helping clients get the compensation and care they need following injury or...
Law Firm's Overview VideosFree ConsultationContingency Fee
The Law Offices of Kell A. Simon
Austin Employment Attorney(512) 898-9019
The Law Offices of Kell A. Simon in Austin, TX, handles cases involving employment issues. The firm wants to help victims of harassment or work place discrimination and protect their rights. Staff members provide high-quality legal advice for employees facing difficult times at work.
Law Firm's Overview Free ConsultationContingency Fee
The Stewart Law Firm, PLLC
Austin Personal Injury Lawyers(512) 518-4442 or (800) 658-9236
The Stewart Law Firm PLLC in Austin, TX, handles personal injury cases. The firm has the resources, skills and reputation to handle any type of personal injury or wrongful death suit. When not fighting for clients, the firm wants to help citizens to avoid serious accidents by educating the...
Law Firm's Overview VideosFree ConsultationContingency Fee
Kevin Henderson, Attorney at Law
Family Attorney in Georgetown, Texas(512) 887-1996
Kevin Henderson, Attorney at Law is a Georgetown, Texas based attorney providing several key legal services to clients throughout Williamson County and its neighboring counties and cities. Mr. Henderson has over 30 years of experience as a legal professional and has established a strong positive...
Law Firm's Overview Free Consultation
The Law Office of Morales & Sparks, PLLC
Immigration & Criminal Defense Attorneys in Texas(512) 930-5511
Morales & Sparks, PLLC serves clients in all immigration and criminal defense matters, including all felonies and misdemeanors and cases involving green cards, citizenship, deportation, tourism, work visas and victims of violence.
Mark Morales was recently, for the second year in a row, was...
Other Offices: Austin
Law Firm's Overview VideosFree ConsultationCredit Cards


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HEC URL Shortener
Use this URL Shortener service to shorten your long URLs!
Select someone you like and see if they like you too. No more friend zone!
Twii Noti
View your Twii Notifications from your browser!
Start a videochat on Talky.io
Start a videochat on Talky.io by &yet.
VK+ Switcher
Lets you easily switch between multiple Vkontakte and other social networks accounts.
VK.cc URL Shortener
Allows you to use hundreds of premium emojis in vkontakte Chat and Comment Box
Appear.in Social
Create a personal appear.in video chatroom to share with your friend in Facebook Chat or Twitter's Direct Messages interface.
Appear.in Pop
Start appear.in conversations with the click of a button.
Auto Load New Posts for Google+™
Load new posts on Google+ automatically.
Battlelog Notifier
Displays the count of your Battlelog friends in the extension's badge, by status: in game, online or offline.
Bonafeyed privatizes emails. chats, and social media posts.
Dream ON QA
pasting picture to dreamstream
gplus spoiler
Google+ {rot13} spoiler tag extension. Google plus doesn't support any kind of spoiler tag, this extension tries to fix it.
Keepmelinked allows you to Add/Access your Bookmarks, Videos And Images that are added to your Keepmelinked account.
Linkis TwitterAnywhere
Best of your Twitter now on every webpage you visit
Facebook Invite All
Automatically invite all your facebook friends to Events or Pages with just one click.
Remember, Bookmark and share your favorites links, Create your own web clippings , news, info , interests.. Discover what interest your friends.
Google™ Plus Notifier
Google™ Plus is a place to connect with friends and family while you browse internet
Shout chat
This will add a button to your tool bar and when pussed it will pop up a shout out box. This is a chat box allows you to shout anything out in to the world!
Shout Out
This will add a button to your tool bar and when pushed it will pop up a shout out box.
Social Blade
Social Blade - YouTube Stats - Track subscribers gained, video views (Unofficial)
Submit to StumbleUpon
Submit the current page to StumbleUpon
Tip Calculator
Calcuate tip by percent of amount, split it among people or calculate tip precent given final amount
Tumblr™ Notifier
Tumblr™ Notifier - An extension that keeps track of unread Tumblr Dashboard posts
Информер Mamba.ru
Notifies about new messages on Mamba.ru
ReChat for Twitch™
Adds chat messages from the past to your favorite Twitch VODs.
VK Player Controller
This is a part of VK Player Controller for OS X.
Pwee URL Shortener
Simple, Stylish and Powerful way to shorten any URL!
This extension adds a tool bar button. It will display Chat box pop up. We added Live chat with anyone in the world and the chat is watch and motored ! You need to provide your name every time you open it up.
Simple version of Delshekaste


text:
I've been scratching my head for a long time now, trying to solve this problem. I've searched StackOverflow, and have found people asking for something that resembles my problem like this question and this question, but none of the answers given have helped me.
To explain the problem in detail:
- I've used Apple's Paging example to enable paging between view controllers
The View hierachy is as follows: UIWindow -> UIScrollView (MainController) -> UIViewControllers.
I use this code to create a delegate to the Viewcontroller containing the UISCrollview:
if(page == 0) { ContractsViewController *controller = [viewControllers objectAtIndex:page]; if ((NSNull *) controller == [NSNull null]) { controller = [[ContractsViewController alloc] initWithNibName:@"ContractsView" bundle:nil]; controller.delegate = self; [viewControllers replaceObjectAtIndex:page withObject:controller]; [controller release]; } // add the controller's view to the scroll view if (controller.view.superview == nil) { CGRect frame = scrollView.frame; frame.origin.x = frame.size.width * page; frame.origin.y = 0; controller.view.frame = frame; controller.view.tag = 0; [scrollView addSubview:controller.view]; } }
The problem then occurs, when I try to present a modalviewcontroller from my ViewController inside the scrollview using the delegate. It works a few times, but then gives me a EXC_BAD_ACCESS. I've also tried posting a notification, and creating a listener in the MainController, to present it that way, but still the same problem.
When testing in iOS 4.3 everything works like a charm, but in iOS5 I get the issue.
I hope someone can help me get rid of this issue.
Thank you in advance.


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Winner Avon Foundation for Women/Institute of Medicine "Ending Violence @Home"
Featured in Wired, Christian Science Monitor, Al-Jazeera, and Cosmopolitan
• Now available in Hindi! Hotlines customized for New Delhi
• अब हिन्दी में, नई दिल्ली की हॉटलाइन्स के साथ
Users Please Note! You do not need 6 people to use this app successfully. You can fill in as few as you want, and double up to complete the number 6. Thank you for your notes and feedback.
Vice President Joe Biden says, "Thanks to the creativity and vision of these developers, young people now have a new line of defense against violence in their lives."
With Circle of 6 you have a new way to connect with your most trusted friends- to stay close, stay safe and prevent violence before it happens! It's the mobile way to look out for your friends - on campus or when you're out for the night.
Circle of 6 lets you choose six trusted friends to add to your circle. If you get into an uncomfortable or risky situation, use Circle of 6 to automatically send your circle a pre-programmed SMS alert message, with your exact location. It's quick. It's discreet. Two taps on your iPhone is all it takes.
Here's how it works:
• You're out late and you lose track of your friends. Use Circle of 6 to send your circle a "come and get me" message- with a map using GPS to show your precise location.
• You're on a date that starts to get uncomfortable. You need a polite way to excuse yourself. Use Circle of 6 to alert your circle to call you and interrupt the situation.
• You're seeing someone new, but you have some doubts about how things are going. Use Circle of 6 to access a wealth of online information about healthy relationships.
• In critical situations, use Circle of 6 to call two pre-programmed national hotlines or a local emergency number of your choice.
About us:
Circle of 6 is a project of Tech 4 Good, LLC.
Tech 4 Good, LLC. is a human rights mobile start-up. Bringing our experience with youth culture, storytelling, code and design we develop engaging tools and campaigns to support a culture of connectivity and accountability.
Learn more at: http://www.circleof6app.com/who-we-are/
YTH (formerly ISIS) and The Line Campaign, Inc., created the Circle of 6 mobile app in 2012 and each has since sold its entire interest in that project to Tech 4 Good, LLC.
(c) Tech 4 Good, Inc.
Quick Circle Lock
Quick Circle is a powerful concept. It allows you to do simple and quick action using one hand only. However, Quick Circle lack the option to lock private apps like dialer, calendar (Quick Circle Apps).
Quick Circle Lock is the answer for that. It gives you the option to lock privates apps using Knock Code.
We don't send your knock code!!!
In order to choose items you need to go to our regular app, swipe the drawer and choose settings.
Cloning iphone6 Wallpaper 2014
such as Samsung Galaxy S4/S5, Nexus 5/7, HTC One and Sony Xperia Z.
### There is a lot now a wide range of blue colors, textures and various sizes to choose, as per your own android device.
Recently Apple has resurprised people with iPhone 6 and iPhone 6 plus release on September 9th 2014. Eyes were craving for iPhone 6 and iPhone 6 plus arrival, people began to assume its specifications by themselves.
25+ best cool iPhone 6 and iPhone 6 plus wallpapers in HD quality. You can set the wallpapers that your love to says. We're sure; you will love them and set them as a your android device wallpapers without a thought.
Tell your friends get envious of your Android Phone wallpapers.
Thank you for your interest in the new iphone6 Default Wallpaper
iPhone is a trademark of Apple Inc.
This app is not affiliated with Apple Inc..
Thank's for 5 star rating.
Circle Remote
This app requires
* LG G3 with QuickCircle case
* LG G2 running G3 based custom rom with QuickWindow case
Quick Torch
The App support LG's Quick Circle
* Elegant, simple user interface.
* Bright flashlight using device's LED flash.
* Ability to use torch outside the app and with screen turned off.
* Supports Android 4.0 and up.
Big credit to the great designer Jeppe Foldager for the app icon!
UPDATE: https://play.google.com/store/apps/details?id=com.yoavst.quickapps
Quick Circle Notifications
The design is based on the Material Design. Optimised for the Lollipop.
More features are on the way:
- Delete a notification with swipe
- More themes
If you have any ideas, found bugs or you would like to contact me, feel free to send me an email: email@example.com.
This application is open source: https://github.com/zsoltmester/qcn.
Circle Radio
This app requires
* Built-in FM Radio app
* LG G3 with QuickCircle case
* LG G2 running G3 based custom rom with QuickWindow case
QuickCircle Flash
1. 'QuickCircle' download and installation
2. System configuration > General option > Quick Circle case on > App click > Select apps
You are able to perform key functions on any window system without opening a cover.
You can select up to 6 apps.
* This Application requires LG G3 Quick Circle case.
QuickCircle Magnifier
If you use this app, you don't have to open cover to magnify objects and you will see magnified objects in full screen when you open the cover.
You can still use this app in full screen mode if you don't have LG G3 or Quick Circle Cover.
How to install Quick Circle App.
1) install this app
2) check in this QuickCircle Magnifier in Settings -> General -> Quick Circle Case -> Application
QuickCircle View for G3
You must first set up a simple before using this app.
---------------------Execution order------------------
* Work in environments equipped with LG G3 and QuickCircle cases only a quick circle app.
1. run QuickCircle View
2. Check ApplicationList, if you want to see message through QuickCircle Case
* this app can't read whatsApp
** This is the reason for the mobile phone administrator privileges in order to end the phone screen .
This app does not require any personal information.
G3, quick circle, Optimus, quick circles viewer, telegram, facebook, quickcircle, whatsapp
bSafe - Personal Safety App
Have you ever felt unsafe when walking alone at night, or jogging on a running trail? Have you ever needed an excuse to get out of a bad date or long meeting, or simply been looking for an easier way to hook up with your closest friends? Have you ever worried about how you actually would get help in case of an emergency?
bSafe can help in all situations:
• Set up your own social personal safety network of friends, family and coworkers
• Share locations to find each other more easily (optional)
• Ask friends to walk you home with Follow Me's live GPS trace, or help friends stay safer by walking them home from wherever you are
• Use Timer Mode to program an automatic alarm that will trigger if you have not checked in in time
• Use I'm Here to tell selected people where you are right now
• Use Fake Call to make the phone ring when you want it to. You can even define who the call should be from
• And in case you are ever in trouble, the Guardian Alert button will immediately notify your friends and family members that you need help, and let them know where you are (GPS) and what's happening (video). It will even set off a siren (optional)
bSafe is your ultimate safety app! Install it today, and start building your own personal safety network. bSafe puts your safety in your hands - and lets you stay connected with those you love the most and keep them safer too!
Don´t just take our word for it:
• "This is not just an emergency app, it contains features to ensure the users everyday safety" - Techcrunch
• "You set up the safety net, the app does the rest" - CBS
• "This is one of the first apps you should install" - Examiner.com
Keywords: alone, follow, alarm, alert, application, best, bipper, be safe, besafe, b-safe, bsafe, button, call, camera, cell, cheap, communicate, contact, control, convenient, coordinates, device, directions, distress, easy, emergency, evidence, fear, friend, GPS, great, handheld, location, locator, maps, mobile, panic, phone, photo, popular, protect, reliable, report, responsibility, safe, search, security, smartphone, SMS, SOS, surveillance, telenav, track, trafficing, TXT, usage, user-friendly, video, top, free, social, walk, night, campus, jogging, safety, network, women, rape, alarm, maps, search, directions, guardian, timer, home, today, free, flashlight
Watch Over Me
"[Watch Over Me is] a streamlined alternative to standard panic-button apps" - TechHive.com
This international award-winning safety app was created by a female survivor of a kidnap attempt and a high-profile technology expert. Be sure that whenever you go, someone's got your back.
Whether you're going for a run, walking home or taking a cab, all you have to do is let Watch Over Me know and it'll watch over you via GPS throughout your journey. If you've ever called a friend while feeling unsafe, this is the app for you.
Automatically turns your iPhone into a powerful personal safety device for daily use so that you can lead freer and safer life. Designed for you with love.
Just set a time period you want to be watched over for and continue your journey with peace of mind. Add your friends and family as emergency contacts.
The app will track you via GPS throughout your predefined journey time until you check in safely. If you fail to do so when time's up, your emergency contact list gets notified immediately via email, Facebook or SMS (SMS is a premium-only feature). Be alerted the moment you enter an area that is flagged as "high crime" so you know to be on high alert (feature currently only available in New York City, London, Leeds, Melbourne, Sydney, Kuala Lumpur & Bangkok)
* Shake your phone to trigger an emergency alert immediately and turn on your phone's camera to record what's going on.
Invite your friends and family and allow them to "walk with you" virtually when you're on a journey by sharing your Watch Over Me journey with them. Help other women in your city by reporting crimes that happen in your vicinity to Watch Over Me. These crime reports will then help alert other users when they are in dodgy areas of your city.
* Mark areas such as your "Home" or "School/Office" on a map so that Watch Over Me can stop tracking you the moment you enter these areas.
* All Watch Over Me features are free. We'll never charge you.
* Make sure that your loved ones will know when you need them the most even if they're offline. Get 1 Year unlimited SMS alerts (texts) for ONLY $4.99.
"It really protects me when I come home late at night, or when on date with someone new in my life... Very fast and accurate." - Jessica, USA.
"It can save your life!" - Ashley Dolan, USA
"This is a real rescue especially if you live in big city." - Gina Zela, USA
Disclaimer: Our application use GPS for location tracking, continued use of the GPS in the background can dramatically reduce battery life.
Key Plus for LG
✓ Configure separate events for Volume Up and Down buttons*
✓ Built-in flashlight allows you to toggle your camera flash just by holding the volume key, without unlocking the phone
✓ Launch any app on your phone
✓ Launch an "Ok Google" voice search prompt
✓ Supports Launcher Shortcuts as well. You can Direct Dial a contact, start Google Maps Navigation to a preset destination, open a bookmarked site and more.
✓ No ads. Completely free.
* Volume Down button action disabled in Android 5.0 and above due to restrictions from LG
✓ Stock LG ROM (or ROMS based on it)
✓ QuickMemo installed and working properly
✓ Not compatible with Quick Circle case
Supported Devices:
All variants of LG G2 and G3, including carrier specific versions of Verizon, AT&T, Sprint, T-Mobile, others and mini models such as Beat, Lite, Stylus, Dual and more
By Naveen Naushad for AppTuners
This is NOT an official app from LG Electronics. Key Plus has been developed by AppTuners for selected range of LG phones.
Safely Go
Do you, like most people, find it hard to stay focused on the road while your cell phone tempts you? But is turning it off the best way to curb texting-while-driving? Let Safely Go receive your calls and texts, keeping you connected and responsible, and making you — and the road — safer.
☆ Allows only calls and texts only from your 3 "VIP Contacts" (like your family or boss)
☆ Tells everyone else you're on the road and driving safely, through automatic text replies
☆ Enables calls through your Bluetooth or other hands-free device
☆ Gives you access only to your top 3 "Driving Apps" (like maps, navigation, or music)
- Lock your phone to minimize distractions during meetings, class, and family time
- Practice "digital wellness" by being in control of your phone, not "compelled" by it
- Work and play better, by concentrating on being where you are, while effortlessly letting contacts know you'll get back to them soon
Like our style? Then you'll love us on Facebook!
☆ Visit us and we'll send you a free puppy: http://www.facebook.com/Safely
Want great tips for teaching your kids healthy digital habits?
☆ Check out the Safely Times newsletter: http://www.safely.com/safely-times
And for details on the entire Safely Family Essentials™ suite of apps, visit www.safely.com.
Quick Circle Call Log
Quick Circle Call Log is one of the best apps for LG Quick Circle.
If you are using a Quick Circle case, please, do not miss this app.
Quick Circle Call Log provides quick access to the recent call log.
You will access to numbers you've called recently without opening a cover of the case.
Through the mini window of the Quick Circle, you can also make a call.
***Key Features****
- Access to the recent call log (maximum 100) and make a call through the Quick Circle window.
- Fancy UIs
- Unique UX
***How To ****
- Swipe side of the circle to navigate call logs.
- Tap a contact in center to select
- Tap again to make a call
You can navigate call logs by swiping clockwise or counterclockwise. Swiping is only available on the side of the circle border.
### Thanks To ###
*UI Designer : Yujin Seo (firstname.lastname@example.com)
Case Maker, iPhone Case-KeBaKe
Make a one-of-a-kind personalized case smartphone cases in the world!
Do you have a boring routine day-to-day doesi repeat? Do you use your smartphone and you're bored?
Lovers, families, couples, clubs, work with pictures filled with precious memories with your colleagues
Put your memories directly to Build Your Own Case picture case!
◆ Key Features
First, Memories photographs, and design your own case photo case with a photo taken on the spot! Galaxy Case, iPhone Case all possible!
Second, the country most beautifully decorate advantage of the configuration layout and filters! Please enter SOUL TO Galaxy Case and iPhone case!
Third, to boast of my designs! I personally design a smartphone case to boast to your friends Providing design! Icing my dijaeun Galaxy Cases and iPhone Cases and try boast your own case!
Fourth, simplify the payment process through various payment system!
Fifth, express delivery! Delivery takes every week, that's enough! If the 1.5 to 2 days after completion of fabrication shipping!
Sixth, the hidden gifts! Please raise your air purifier tree pollen!
-. Please put your design sensibility to the Galaxy Note Case, iPhone Case Case!
-. Couples cases are also iPhone Cases and Galaxy case.
-. Couples populated utmost to hold the memories of the couple only Backe case, iphone case, try making your own Galaxy case!
-. Family photo lovers case containing the memories of friends and is a space of only you.
-. The case design your own case by case.
■ Model Information
IPhone 5, iPhone 6, iPhone 6plus, iPhone 6 Plus, Galaxy Note 1, Note 2, Note 3, Note 4, g2, g3, Cat 6, doubling irons, irons Vega 2, galaxy s3, galaxy s4, galaxy s5, Galaxy Grand 2, g Pro 2, gpro2, Vega Secret note
■ expertise
Couples case, photo case, the baby case, photo case, baby photo case, a couple items, custom case, galaxy case, iphone case, design case, custom case, my own case
■ Special Areas
Stone photo, baby photo case, graphical case, custom designed case, case notes, couples and others products
■ Contact
Mail: firstname.lastname@example.com
Website: http://casebycase.kr
Follow PicBeauty on twitter @PicBeautify
or Like PicBeauty on facebook to communicate with us!.
*****PicBeauty, make life more beautiful!*****
You wanna be more pretty ?
R you worried about your facial wrinkles, pimples?
Do you want to customize natural and elegant photo for Facebook,Twitter,LinkedIn,Snapchat,Pinterest,Instagram or other social sites?
PicBeauty brings your wishes to reality!!!
PicBeauty is a facial photo editing app, which is a brother App of PicFrame+ and PicFun. It can help you weaken pimples and wrinkles by using "Smooth" option, whiten face skin and teeth obviously by using "Whiten" option.
This system removes the unwanted components that spoil the beauty of face , makes your skin smoother , emphasizes the shadow, and makes entire face looks more beautiful.
Easy beauty, easy share, easy life!
✔"Whiten" option to whiten teeth and skin
✔"Smooth" option to weaken wrinkles and pimples
✔ "Compare" option to view beautification effect conveniently
✔ Smooth UI and operation
✔ Quick share to Facebook or send via iMessage
More from developer
Circle of 6 U
A personal safety app for everyone, Circle of 6 is the Winner of the 2011 White House and HHS "Apps Against Abuse" Technology Challenge, and Winner of Avon Foundation for Women/Institute of Medicine "Ending Violence @Home"
By: Tech 4 Good, LLC.
Featured in NPR, Time, Cosmopolitan, the New York Daily News, MTV, Marie Claire, Wired Cult of Mac and The Unofficial Apple Weblog
Vice President Joe Biden says, "Thanks to the creativity and vision of these developers, young people now have a new line of defense against violence in their lives."
Circle of 6 U lets you choose up to 6 trusted friends to add to your circle. If you get into an uncomfortable or risky situation, use Circle of 6 U to automatically send your circle a pre-programmed SMS alert message, with your exact location. It's quick. It's discreet. Two taps on your phone is all it takes.
Circle of 6 U also connects you to critical resources and hotlines dedicated to student safety on campus and nearby.
Circle of 6 U is a project of Tech 4 Good, LLC. Tech 4 Good, LLC is a human rights mobile start-up. Bringing our experience with youth culture, storytelling, code and design we develop engaging tools and campaigns to support a culture of connectivity and accountability.
Local resources, links and hotlines for Williams College


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What do you prefer? Slopestyle or half-pipe? Personally, we would take either, but we will let Kevin and Kai do the convincing with their silky skills. Here's just a teaser of what to expect in the next installment of our exclusive shoot.
Fencing friends reunited at the IOC
"Sport is a great conversation opener and human-experience opener that puts us eye to eye"
Rio 2016 opens volunteer training centre and starts selection process
IOC Athlete Career Programme takes outreach session from West Africa to Central America
Olympic Highlights


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List items
1. The Last of Us
Really, any other choice would be stupid.
2. Cook, Serve, Delicious!
Technically a 2012 game but fuck y'all. Most fun I had with a game this year.
3. Gunpoint
LATE GAME ADDITION and it's one of my favorites of the year. I don't know how or why I waited so long but this game is incredible. Super fun to play coupled with some really fantastic and hilarious writing.
4. BioShock Infinite
A lot of shit has been talked about this game since it's release, some justified and some not but I don't really care. That Beach Boys cover is enough for a spot of my list.
5. Tomb Raider
The story goes some pretty stupid places but the game always remains fun.
6. Gone Home
Underrated aspect of this game: the awesome riot grrl songs scattered around the house.
7. DmC Devil May Cry
A thousand times more interesting than any other Devil May Cry game. Deal with it.
8. The Stanley Parable
8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8
9. Brothers: A Tale of Two Sons
I can't name ten games better.
10. Saints Row IV
The side missions get real tiring but the main story is too damn good to ignore.


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Auckland University of Technology | 4 days ago
PA/Administrator School of Clinical Sciences Faculty of Health and Environmental Sciences Full time, fixed term position for two years North Shore Campus The School of Clinical Sciences is looking for a PA/Administrator to contribute to effective administrative support to the Curriculum/Programme Leaders. The PA/Administrator will: Coordinate and carry out administrative processes associated...
Auckland University of Technology | 4 days ago
Research Officer School of Clinical Sciences Faculty of Health and Environmental Sciences Two positions available One full time, fixed term until late 2017 One part time (0.4FTE), fixed term until late 2015 Based at AUT North Shore and/or AUT South campuses You are invited to apply for a fixed term position as a Research Officer in AUT's Faculty of Health and Environmental Sciences. We have...
Auckland University of Technology | 4 days ago
Fixed Term/Part-time Postgraduate qualification (masters or higher) in a spatial design-orientated field (interior architecture, architecture, performance or event design). Ideally would have professional/industry involvement and can demonstrate engaging and inspiring teaching skills. The applicant should have ongoing research and creative activity in areas of spatial design for which...
Auckland University of Technology | 4 days ago
Hospitality Services Part Time / Hourly Paid Positions Available Do you want to work for a great employer in a growing catering operation? A position is available for a Kitchen Hand to be part of the team in our busy main kitchen operation, a can do attitude is essential as well as the ability to work under pressure. You will be someone who has experience of a commercial catering environment...
Auckland University of Technology | 4 days ago
Counsellor Health, Counsellor and Wellbeing Part Time Fixed- Term The Health, Counselling and Wellbeing team wishes to appoint a part-time Counsellor position 0.8 FTE (4 days per week) to work in the AUT counselling team Applicants should possess relevant therapeutic mental health professional qualifications and experience, and be committed to enhancing the mental health promotion and welfare...
Open Polytechnic | 4 days ago
Transformational Educational Designers needed….. Open Polytechnic is New Zealand's specialist provider of online and distance learning. We support vocational lifelong learning through innovation and excellence in open, distance and flexible learning. We are looking for Educational Designers to join our team. This is a permanent full time position. The successful candidates will be responsible...
Open Polytechnic | 4 days ago
Open Polytechnic is New Zealand's specialist provider of online and distance learning. We support vocational lifelong learning through innovation and excellence. We are now looking for an Educational Solutions Manager. This is a full time permanent position. The Educational Solutions Manager is responsible for leadership and management of the Educational Solutions team, and to actively...
Manukau Institute of Technology | 4 days ago
Customer Service Representative (CSR) Facilities Management (FM) Are you passionate about providing exceptional customer service? Have you worked in a customer facing role within an office environment? If your answer is yes to these questions, we've got the perfect role for you at Manukau Institute of Technology. We are looking for someone who is motivated and enthusiastic to join our FM...
Massey University | 4 days ago
Marketing and Recruitment, External Relations This is an exciting and challenging role in a highly dynamic team; a team which is critical to the achievement of Massey's desired branding positioning. As the Marketing Manager you will be responsible for managing the University's national marketing strategy and student recruitment objectives. This full time fixed term role (maternity cover)...
Massey University | 4 days ago
Institute of Agriculture and Environment, College of Sciences Looking for a great career opportunity? Want to work with industry leaders in research and education? We're searching for an energetic and commercially savvy individual, who's not afraid of challenging the status quo, but equally, can recognise what needs to be done to make things happen. We're looking for a Business Manager for...


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ABC News' Arlette Saenz reports:
As she prepared to receive the Mark Twain Prize for American Humor, Tina Fey joined comedians and colleagues from "Saturday Night Live" and "30 Rock" on the red carpet at the Kennedy Center in Washington, D.C., bowing humbly to the legends who came before her in receiving this award.
"I'm very, very grateful and very kind of humbled because all the other people who hold this prize are very meaningful to me," Tina Fey told ABC News. "From Steve Martin to Lorne Michaels, Dr. Cosby, Lily Tomlin — these are people that I just have admired for so long, so I'm very honored to be among them."
But Fey has made waves of her own in the comedy world. At the age of 40, Fey is the youngest person ever to receive the prize and is the third woman, joining Whoopi Goldberg and Tomlin in the elite group of honorees.
Friends and colleagues from Fey's years in the comedy industry sang her praises on the red carpet before they took the stage to honor her.
"She's such a great writer," said Steve Martin, who won the prize in 2005. "I've seen her grow as an actress just so much over her career — from a person who read lines on a, you know, on a sort of funny newscast to a real movie actress."
"I think she's going to get it tonight. I know a lot of people have their fingers crossed, but I'm really confident she's going to get it," Seth Meyers joked to ABC News. "I think she's the one. Tonight, my money's on Tina."
The Mark Twain Prize is bestowed upon individuals who demonstrate the characteristics of Mark Twain, one of the world's premier social commentators and satirist.
Steve Carell, Fey's co-star in the movie "Date Night," likened the impact of Fey's work as a comedian with the Second City Improv Group in Chicago, "Saturday Night Live," and "30 Rock" to the influence Mark Twain had on his own generation.
"I didn't know Mark Twain personally," Steve Carrell quipped, "but I think there are many similarities between them in the sense that they're, you know, they're very brave and they were sort of humorous for their generation. And I think that applies to her."
Fey has won Emmys for her portrayal of Liz Lemon on "30 Rock" and for her writing and portrayal of Sarah Palin on "Saturday Night Live."
"I thought her stuff on Sarah Palin was absolutely magnificent because it wasn't really mean," Martin told ABC News. "It made everybody sort of happy in a strange way and, you know, I didn't feel it was mean politics. I thought it was very good parody and satire."
One thing all the comedians agreed on: The politics of Washington, D.C. produces a lot of comedy of its own.
"I think D.C. has an ample, ample share of comedy," Jon Hamm said. "Maybe it's unintentional comedy, but they have quite a bit of comedy of their own."
- Arlette Saenz


text: https://bbs.archlinux.org – After Installation I Installed first Pulseaudio, then ALSA, but still I have no sound. Arch is up to date. I checked sound in Mint, so it isn't hardware problem.Drivers seem to be ok, I also unmuted all channels in alsamixer. speaker-test doesn't produce any noise. I have no idea why it doesn't work. Help, please.[root@topu tomek]# aplay -L null Discard all samples (playback) or generate zero samples (capture) pulse PulseAudio Sound Server default Default ALSA Output (currently PulseAudio Sound Server) sysdefault:CARD=Intel HDA Intel, ALC269VB Analog Default (HowTos)


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John Coe joins STX as a Lab Engineer. At STX, Coe will be responsible for all lab tests and operations and for analyzing test data and providing experimental results and recommendations to product managers, developers, and engineers at STX.
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Member Since:
January 19, 2014
United States
Product WRL-00705
about a year ago
I noticed that there are holes for the output and input pins. How would I wire it into a microcontroller like arduino without using solder?
No public wish lists :(
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Learn how to use Windows PowerShell to get a file hash.
I typically avoid the Internet like the plague on April fools day, but this morning I peaked and came across MS-DOS Mobile and just couldn't help but share. This April fools day app brings DOS directly to your Windows phone! Let's take a trip down memory lane and see what we can do with this app.


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Top Definition
the irrational belief of thinking you have swagg when you don't. Some people may be tricked into believing that you actually have this false confidence, but those who actually know you also know you're faking it.
This one babe at the club was walkin' around with some Ruch Swagg, if only the poor guys knew she wasn't really all that.
by ungghhhgotcha May 25, 2010