text: State of Wisconsin Department of Revenue Temporary Events • Trade Shows • Flea Markets • Art & Craft Shows • Fairs & Festivals Wisconsin Sales and Use Tax Requirements for: (1) Persons Selling at Events (2) Operators of Events Publication 228 (10/12) Printed on Recycled Paper Table of Contents Page I. INTRODUCTION ............................................................................................................................ 3 II. INFORMATION FOR SELLERS AT TEMPORARY EVENTS ..................................................... 3 A. What Are a Seller's Requirements? ............................................................................................ 3 B. Who Needs a Wisconsin Seller's Permit? ................................................................................... 4 1. Sellers at Temporary Events ................................................................................................. 4 2. Sellers at a "One-Time" Event in Wisconsin ........................................................................ 4 3. Multi-Level Marketing Companies and Their Distributors .................................................. 4 C. Who Does Not Need a Seller's Permit?...................................................................................... 5 D. How to Obtain a Seller's Permit ................................................................................................. 5 E. Filing Returns and Paying the Tax .............................................................................................. 6 1. How Often Must a Return Be Filed? .................................................................................... 6 2. Electronic Filing and Payment Options ................................................................................ 6 F. What Sales Are Taxable? ............................................................................................................ 7 1. General .................................................................................................................................. 7 2. Taxable Sales of Merchandise .............................................................................................. 8 3. Taxable Sales of Services ...................................................................................................... 9 G. Exemptions ................................................................................................................................. 9 1. Sales by Nonprofit Organizations ......................................................................................... 9 2. Exemption Claimed by Buyer ............................................................................................... 9 3. Occasional Sale Exemption .................................................................................................. 9 III. PURCHASES BY SELLERS ......................................................................................................... 12 A. Resale ........................................................................................................................................ 12 B. Sellers May Owe Tax On Items Purchased For Resale ............................................................ 12 IV. INFORMATION FOR OPERATORS OF TEMPORARY EVENTS ............................................. 14 A. What Information Must Be Furnished? .................................................................................... 14 B. Collecting and Reporting the Information ................................................................................ 14 1. Collecting the Information .................................................................................................. 14 2. Reporting the Information................................................................................................... 15 C. When Must the Information Be Furnished? ............................................................................. 15 D. How Do Operators Report Multiple Events? ............................................................................ 15 E. How Will This Information Be Used? ...................................................................................... 15 F. What if Operators Fail to Provide Information? ....................................................................... 15 V. OTHER TAXES AND FEES TO BE AWARE OF ......................................................................... 16 VI. DO YOU HAVE QUESTIONS OR NEED ASSISTANCE? .......................................................... 17 VII. BUSINESS DEVELOPMENT ASSISTANCE – STATE OF WISCONSIN BUILD YOUR BUSINESS SITE .......................................................................................................................... 17 2 Temporary Events I. INTRODUCTION Milwaukee, Ozaukee, Racine, Washington, and Waukesha counties. This publication explains the tax treatment of sales by persons at temporary events such as swap (c) Football stadium tax: Publication 201, Wis- meets, flea markets, and craft fairs. It also explains consin Sales and Use Tax Information, Section the requirements of organizers of temporary events XVIII. Applies to sales and purchases made in to report information to the Wisconsin Department Brown County. of Revenue relating to persons selling at such events. (d) Local exposition taxes: Publication 410, Lo- cal Exposition Taxes. Applies to sales and For purposes of this publication, an event is an oc- purchases of certain lodging, food, beverages, currence, occasion, activity, or function at which and car rentals in municipalities wholly or partial- merchandise is sold or traded or taxable services ly within Milwaukee County. are provided. The event can be on one day or con- secutive days. (e) Premier resort area tax: Publication 403, Premier Resort Area Tax. Applies to sales of tan- For example, when an event is held every weekend gible personal property and taxable services in over a period of time, each weekend (consecutive the City of Bayfield, City of Eagle River, City of days) constitutes a separate event. In addition to Wisconsin Dells, and Village of Lake Delton. Al- swap meets, flea markets, and craft fairs, the fol- so see "Premier Resort Area Taxes" in Section V. lowing are examples of other events: tradeshows, conventions, and consumer shows; community or CAUTION association picnics, fairs, markets, or festivals; car- The information in this publication reflects the nivals and fairs; fund raising events; and other position of the Wisconsin Department of Reve- similar occurrences, occasions, activities, or func- nue of laws enacted by the Wisconsin tions. Legislature as of October 1, 2012. Laws enact- ed after that date, new administrative rules, and Note: Certain sales at temporary events which court decisions may change the interpretations are subject to the 5% state sales and use tax may in this publication. also be subject to the: (a) 0.5% county sales and use tax, (b) 0.1% baseball stadium sales and use The examples and lists of taxable and exempt tax, (c) 0.5% football stadium sales and use tax, sales provided in this publication are not all- (d) 0.5% food and beverage local exposition inclusive. They merely set forth common ex- tax,* and (e) 0.5% premier resort area tax (1.0% amples. in the City of Wisconsin Dells and the Village of Lake Delton).* Additional information about II. INFORMATION FOR SELLERS AT these taxes is contained in the following: TEMPORARY EVENTS *The food and beverage local exposition tax was For purposes of this publication, a seller is a person 0.25% prior to July 1, 2010, and the premier resort or entity selling merchandise or providing taxable area tax was 0.5% in the City of Wisconsin Dells and services at a temporary event. A seller may also be the Village of Lake Delton prior to January 1, 2010. referred to as a vendor, exhibitor, or booth owner. (a) County tax: Publication 201, Wisconsin Sales A. What Are a Seller's Requirements? and Use Tax Information, Section XVIII. Persons who sell taxable products (including (b) Baseball stadium tax: Publication 201, Wis- taxable services), as described in Part II.F., at consin Sales and Use Tax Information, Section temporary events may be responsible for ob- XVIII. Applies to sales and purchases made in taining a seller's permit from the Department of 3 Publication 228 Revenue and for reporting and paying sales tax Note: Even if a seller that is engaged in on sales at the events. business for a "one-time" event does not make sales at the event itself, but promotes B. Who Needs a Wisconsin Seller's Permit? future sales (e.g., gives potential customers business cards or other promotional materi- Every individual, partnership, corporation, or als), the seller is still liable for Wisconsin other organization making taxable sales in sales or use tax on its Wisconsin sales Wisconsin, regardless of whether its sales are through the end of the seller's tax year. mercantile in nature, is required to have a sell- er's permit, unless all sales by the seller are Example: Seller, a calendar year taxpayer, exempt from sales or use tax. displayed its products at a trade show on June 1, 2012. Seller did not make any sales 1. Sellers at Temporary Events at the trade show, but gave potential cus- tomers flyers and business cards. Seller Generally, sellers who have $1,000 or more does not intend to return to Wisconsin and in sales of taxable products (including taxa- Seller does not have any other business ac- ble services), as described in Part II.F., tivity in Wisconsin. In August of 2012, during the calendar year are required to Seller took orders for its products and have a seller's permit. A seller's permit al- shipped products to locations in Wisconsin. lows a seller to make sales of taxable Seller's Wisconsin sales (i.e., sales that products at all temporary events in Wiscon- were delivered to Wisconsin locations) are sin. subject to Wisconsin sales or use tax. Seller is liable for such tax since Seller is engaged Example: Seller sells $5,000 of candy at in business in Wisconsin until Decem- various temporary events in Wisconsin. ber 31, 2012. If Seller has no further Seller's sales of candy are subject to Wis- business activity in Wisconsin after De- consin sales tax. Seller is required to have a cember 31, 2012, Seller may surrender its Wisconsin seller's permit. seller's permit to the Wisconsin Department 2. Sellers at a "One-Time" Event in Wis- of Revenue. If Seller does not return to consin Wisconsin, Seller is not subject to Wiscon- sin sales or use tax on its Wisconsin sales If a seller is engaged in business in Wiscon- made on or after January 1, 2013. sin for a "one-time" event and does not intend to return to Wisconsin, the seller is 3. Multi-Level Marketing Companies and liable for Wisconsin sales or use tax on its Their Distributors Wisconsin sales through the end of the sell- The Wisconsin Department of Revenue re- er's tax year. If the seller has no further gards each multi-level marketing company business activity in Wisconsin after the as a retailer required to remit Wisconsin conclusion of its tax year, the seller may sales tax on sales to its distributors. In the surrender its seller's permit to the Depart- absence of data showing the exact selling ment of Revenue. If its permit has been price, the retailer must assume that their surrendered, the seller is not liable for Wis- distributors will make the sale to the ulti- consin sales or use tax on its sales made mate consumers at the suggested retail price after the conclusion of the tax year in which and collect the sales tax accordingly. Since it holds a seller's permit. the multi-level marketing company must register with the department, as well as col- 4 Temporary Events lect and remit the tax, the individual dis- • They sell only tax-exempt items, such as tributors are relieved of these responsi- fresh vegetables or fruits that are not pre- responsibilities. pared foods. Note: If the multi-level marketing company Example: Seller sells fresh vegetables (that does not collect the tax from its distributor, are not prepared food) at temporary events the distributor is liable for Wisconsin sales in Wisconsin. The sales of the fresh vegeta- or use tax on its sales price of products sold bles are exempt from Wisconsin sales tax. and its purchase price of products that it us- Assuming that Seller's only sales are of the es or gives away, rather than resells, in fresh vegetables, Seller is not required to Wisconsin. have a Wisconsin seller's permit. • Sales qualify for the occasional sale exemp- Example: Multi-Level Marketing Compa- tion, as explained in Part II.G.3. ny is headquartered in Illinois and recruits independent distributors who earn money A seller who has questions regarding its re- by (1) making sales of Multi-Level Market- quirement to hold a Wisconsin seller's permit ing Company's products at home parties should contact the Wisconsin Department of and temporary events, and (2) receiving a Revenue at (608) 266-2776 or send an email to percentage of sales made by other inde- firstname.lastname@example.com. pendent distributors whom they have personally recruited. Multi-Level Market- D. How to Obtain a Seller's Permit ing Company is regarded as the retailer of Wisconsin sales to distributors. Multi-Level If a seller makes sales of taxable products (in- Marketing Company is registered to collect cluding taxable services), as described in and remit Wisconsin tax. Part II.F., at a temporary event, and the sales do not qualify for any of the exemptions de- Distributor is a Wisconsin independent dis- scribed in Part II.G., beginning on page 9, the tributor of Multi-Level Marketing seller must hold a seller's permit. If the seller Company. Distributor sells taxable products does not hold a seller's permit prior to the at a temporary event. When Multi-Level temporary event, the seller may apply for the Marketing Company sold the products to seller's permit and then make taxable sales at Distributor, Multi-Level Marketing Com- the event. pany charged Distributor Wisconsin sales or use tax on its suggested retail selling A seller's permit may be applied for by either price, plus shipping, of the products. Dis- of the following methods: tributor paid the tax to Multi-Level • Use the Department of Revenue's online Marketing Company, so Distributor may Business Tax Registration application and keep, as a reimbursement, the Wisconsin submit the request electronically. sales tax that it collects from its customers at the temporary event on its sales of such • Complete Form BTR-101, Application for products. Business Tax Registration, and mail it to the Department of Revenue. Keep a copy of C. Who Does Not Need a Seller's Permit? the completed application for your records. Not all sellers are required to obtain a Wiscon- sin seller's permit. Sellers may not need a Wisconsin seller's permit if: 5 Publication 228 E. Filing Returns and Paying the Tax of each reporting period. If you do not re- ceive your return within 15 days after the 1. How Often Must a Return Be Filed? end of the reporting period, contact the De- partment of Revenue at (608) 266-2776. If you have a seller's permit, use tax regis- tration certificate, or consumer use tax 2. Electronic Filing and Payment Options registration certificate, you must file a re- turn for each "reporting period," even if no a. My Tax Account tax is due for that period. Your "reporting period" will be either monthly, quarterly, or My Tax Account is a free, secure online annually. For example, if your reporting pe- application that allows you to file and riod is monthly, you must file a return for pay your sales and use taxes electroni- each month of the year, regardless of cally. It performs the necessary whether any tax is due for the month. computations of tax based on infor- mation that you enter and allows you to Generally, your reporting period will be make your tax payment via electronic quarterly unless the Department of Revenue funds transfer, credit card or paper notifies you in writing that your returns check. My Tax Account also allows you must be filed monthly or annually. to: Wisconsin sales and use tax returns must be • View business tax filing and pay- filed using one of the electronic filing ment history and identify any tax methods listed in Part II.E.2. A seller that is periods that need attention. unable to file electronically may request a • Change your address, obtain an ex- waiver from the Department of Revenue. A tension to file a return, or inactivate waiver will be granted if the requirement to your account. file electronically causes an undue hard- ship. An example of an undue hardship is • File a buyer's claim for refund of the onset of a disabling illness or injury. sales tax paid to a seller in error. • Appeal adjustment notices. Your request for a waiver must be in writ- ing using Form EFT-102, Electronic Filing To use My Tax Account, you must ob- or Electronic Payment Waiver Request. tain a logon ID and password from the Requests can be submitted by email to Department of Revenue. Go to the My email@example.com; Tax Account Common Questions on the faxed to (608) 267-1030; or mailed to Wis- Department of Revenue's website for consin Department of Revenue, Mandate more information, including how to ob- Waiver Request, Mail Stop 5-77, P.O. Box tain your logon ID and password. 8949, Madison, WI 53708-8949. b. Sales TeleFile Additional information is available at revenue.wi.gov/eserv/rule.html#sales or you You can file your Wisconsin sales and may contact the department by mail or use tax return with any touch-tone tele- email at email@example.com phone. This program accepts four or by telephone at (608) 261-6261. payment types: Direct withdrawal (only available during the call in which you If you have been granted a waiver, a return file your return), credit card, check, or will be mailed to you shortly before the end 6 Temporary Events money order. To use TeleFile, obtain a to the senses, and includes electricity, Sales TeleFile Worksheet & Payment gas, steam, water, and prewritten com- Voucher. When you have completed the puter software, regardless of how it is worksheet, call (608) 261-5340 to file delivered to the purchaser. your return. b. Coins or stamps of the United States c. eFile Transmission that are sold, licensed, leased, rented, or traded as collector's items above their This program is a service for taxpayers face value. using approved private vendors' soft- ware or who have the technical c. Leased tangible personal property that expertise to create a file in XML for- is affixed to real property, if the lessor mat. eFile transmission places return has the right to remove the leased prop- data into a file format that can be direct- erty upon breach or termination of the ly processed into the Department of lease agreement, unless the lessor of the Revenue system. Using secure trans- leased property is also the lessor of the mission over the Internet you can real property to which the leased prop- submit a payment at the same time that erty is affixed. you file your return using ACH debit or ACH credit. You will receive an email d. Specified digital goods, additional digi- acknowledgement to confirm receipt of tal goods, and digital codes. These a successful file transmission. Infor- digital goods are characterized by the mation about file transmission can be fact that they are transferred electroni- found on the Department of Revenue's cally to the purchaser (i.e., accessed or website. obtained by the purchaser by means other than tangible storage media). d. Questions? "Specified digital goods" means "digital More information on all of the above audio works," "digital audiovisual services can be found under the "Busi- works," and "digital books." "Addition- nesses" or "Online Services" sections of al digital goods" means greeting cards, the Department of Revenue website. finished artwork, periodicals, video or electronic games, and newspapers or F. What Sales Are Taxable? other news or information products. See Publication 240, Digital Goods, for a 1. General description of the products that are in- cluded. Sales, licenses, leases, and rentals of the following property, items, and goods at Certain services (e.g., parking, certain lodg- temporary events are subject to Wisconsin ing, and admissions to amusement, athletic, sales tax: entertainment, or recreational events) sold at temporary events are also subject to sales a. Tangible personal property; tax. "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible 7 Publication 228 2. Taxable Sales of Merchandise "Prepared food" includes the following (list is not all inclusive): Examples of taxable merchandise sold at 1. Heated food and beverages, such as temporary events include (this list is not all- coffee; inclusive): 2. Food and beverages where it is the • Alcohol beverages seller's customary practice to give or • Antiques hand utensils to the purchaser ("Utensils" include napkins, straws, • Artwork forks, spoons, knives, plates, bowls, • Automobile accessories, such as car care glasses, and cups.); kits, seat covers, and steering wheel co- 3. Food and beverages where a plate, vers bowl, glass, or cup is necessary to • Beer receive the food or beverage; • Books 4. Most foods and beverages where two • Candles or more food ingredients were mixed or combined by the seller and sold as • Candy a single item (e.g., a sandwich). • Cleaning supplies and equipment Additional information about sales of • Clothing prepared food, including exceptions to #4 above, is provided in Part II.D. of • Compact discs (CD's) and tapes Publication 220, Grocers: How Do Wis- • Computers consin Sales and Use Taxes Affect Your • Cosmetics Operations? • Crafts and craft supplies • Quilts • Dietary supplements • Ringtones • Electronic equipment • Seeds (for planting) and seedlings • Flowers • Soft drinks • Food and beverages that are prepared • Sporting goods food (see "Prepared food") • Telephones • Furniture • Temporary tattoos sold for application at • Jewelry a later time. Note: The sale of temporary tattoos (e.g., henna tattoos) that the seller • Kitchenware applies to a person are not taxable. • Music downloads • Tools • Paintings • Toys • Pets and pet supplies • Videos and video games, including those • Photographs, including those digitally digitally transferred to customers transferred to customers • Plants, including fruit and vegetable bearing plants (e.g., tomato plants) • Prepared food 8 Temporary Events 3. Taxable Sales of Services 2. Exemption Claimed by Buyer Certain services are taxable. Examples of A seller may receive exemption certificates taxable services sold at temporary events (Form S-211) from buyers claiming various include (this list is not all-inclusive): exemptions (e.g., resale, nonprofit organi- zation holding a Certificate of Exempt • Admissions to amusement, athletic, en- Status (CES)). If the seller claims a deduc- tertainment, or recreational events or tion on its return for such exempt sales, the places, such as admissions to amusement seller must keep, as a part of its records, the rides, musical and dance performances, completed exemption certificates to prove fairs, campgrounds, circuses, carnivals, that the sales are exempt. ball games, races, festivals, and other spectator events. Exempt sales to federal and Wisconsin • Admissions to customer participation governmental units, including Wisconsin games such as coin pitch, ring toss, short cities, villages, towns, and public schools, range basketball, or customer participa- must be supported by one of the following: tion events, such as dancing or skating. • The organization's CES number which is See Part III.A. for information about a recorded on the seller's copy of the in- concessionaire's purchase of prizes. voice, or • Access to or the use of amusement de- • A purchase order received from the ex- vices such as video games, pinball empt governmental unit listing the machines, jukeboxes, mechanical rides, exempt governmental unit as the buyer, and mechanical games. or • Bingo admission charges, including bin- • An exemption certificate received from go cards of all kinds sold to players. the exempt governmental unit. • Handwriting analyses, horoscope read- Exempt sales to organizations holding a ings, and psychic readings (for CES number, other than the governmental amusement purposes). units listed above (e.g., churches), must be • Photographic and video taping services, supported by either one of the following: including taking, producing, and selling • The CES number of the organization, photographs. recorded on the seller's copy of the in- • Parking and providing parking space for voice, or motor vehicles and aircraft. • An exemption certificate (Form S-211 or Form S-211-SST) received from the or- G. Exemptions ganization. 1. Sales by Nonprofit Organizations 3. Occasional Sale Exemption Sales by nonprofit organizations may quali- CAUTION: The following information re- fy for exemption from Wisconsin sales and lating to occasional sales does not apply to use tax. See Publication 206, Sales Tax Ex- sales by auctioneers or nonprofit organiza- emption for Nonprofit Organizations, for tions or to sales of business assets or information regarding sales by nonprofit registered or titled items, such as motor ve- organizations. hicles or boats. 9 Publication 228 Sales of tangible personal property; items, prop- If a seller's "taxable sales"* are less than erty, and goods described in Part II.F.1.b. to d.; $1,000 in a calendar year, the sales are exempt. or services by persons who do not hold a seller's permit and are not required to hold a seller's Exception: The taxable sales do not qualify permit are exempt as "occasional sales." A per- for the occasional sale exemption if the seller son is generally not required to hold a Wisconsin holds a seller's permit at the time of the sales, seller's permit if the person's "taxable sales"* or does not hold a seller's permit but is required are less than $1,000 in a calendar year or if the to hold a seller's permit. person's sales are isolated or sporadic. Note: "Taxable sales," for purposes of the Index to Examples (Pages 11 and 12) occasional sale exemption, means the total of all sales of tangible personal property; Example 1 – "Taxable sales"* less than items, property, and goods described in $1,000, seller is not engaged in a business Part II.F.1.b. to d.; and taxable services in and its sales qualify for the occasional sale Wisconsin, less allowable deductions. exemption "Allowable deductions" include: Example 2 – "Taxable sales"* greater than • Sales of exempt merchandise or ser- $1,000, seller is engaged in a business and vices (e.g., fruit and vegetables that are its sales do not qualify for the occasional not prepared foods). sale exemption • Sales for which the seller receives Example 3 – "Taxable sales"* greater than properly completed exemption certifi- $1,000, sales are isolated and sporadic and cates (Form S-211 or Form S-211-SST) qualify for the occasional sale exemption from its customers. • Sales to exempt entities (e.g., sales to Example 4 – "Taxable sales"* less than Wisconsin governmental units). $1,000, seller is engaged in a business and its sales do not qualify for the occasional Exception: "Allowable deductions" does sale exemption not include tax paid purchases resold, which is deducted on line 5, Form ST-12. Example 5 – "Taxable sales"* at one-time event in Wisconsin less than $1,000, seller is Example: Individual sells paintings to art an out-of-state business and its Wisconsin galleries. Individual also sells paintings at sales qualify for the occasional sale exemp- art shows. Individual's total receipts are tion $45,000. Sales to art galleries, for which In- dividual receives exemption certificates Example 6 – "Taxable sales"* at one-time claiming resale, account for $35,000 of In- event in Wisconsin greater than $1,000, sell- dividual's total receipts. Sales at art shows, er is an out-of-state business and its for which Individual does not receive ex- Wisconsin sales do not qualify for the occa- emption certificates, account for the other sional sale exemption $10,000 of Individual's receipts. Example 7 – "Taxable sales"* at one-time event greater than $1,000, seller is engaged Individual's "taxable sales" are $10,000. in a business and its sales do not qualify for the occasional sale exemption * See Note in shaded box on Page 10 for the definition of "taxable sales." 10 Temporary Events Example 1: In July and August each year, In- the popcorn by heating it. Individual begins dividual sells bird houses at several craft sales. selling popcorn at fairs and carnivals in Wis- Individual does not hold a seller's permit and consin for $1.00 per bag. From September 20, does not make any other "taxable sales"* of 2012 through the end of the 2012 season, Indi- tangible personal property; items, property, and vidual's receipts from selling popcorn are $900. goods described in Part II.F.1.b. to d.; or taxa- Individual does not hold a seller's permit and ble services. Individual's receipts from selling does not make any other "taxable sales"* of bird houses are $500 for the calendar year tangible personal property; items, property, and 2012. goods described in Part II.F.1.b. to d.; or taxa- ble services during the calendar year 2012. Individual's 2012 sales of $500 qualify as ex- empt occasional sales, because Individual: Individual's 2012 sales of $900 of popcorn do not qualify as exempt occasional sales, because • Does not hold a seller's permit, and is not Individual was required to hold a seller's per- required to hold a seller's permit, and mit starting on September 20, 2012. The facts • Has "taxable sales"* of less than $1,000 in and circumstances indicate that Individual is 2012. pursuing a business as a vendor of tangible per- Example 2: Same as Example 1, except that sonal property (popcorn) starting on Individual's sales of bird houses are $1,500 for September 20, 2012. the calendar year 2012. Example 5: Company is a retailer of carpeting Individual's sales of bird houses do not qualify and rugs, with its store located in Illinois. as exempt occasional sales. Individual is re- Company does not hold a Wisconsin seller's quired to hold a seller's permit, because permit. Company's total receipts from sales of Individual is engaged in business as a seller of carpeting and rugs are $500,000 for the calen- tangible personal property and Individual's dar year 2012. Of the $500,000 of receipts, "taxable sales"* are $1,000 or more for the cal- $499,200 are from sales which occurred in Illi- endar year 2012. nois. The remaining $800 are from sales of rugs at a flea market in Wisconsin. Company makes Example 3: Same as Example 2, except that no other sales of tangible personal property; Individual's $1,500 sales of bird houses are items, property, and goods described in made at one craft sale, rather than at several Part II.F.1.b. to d.; or taxable services in Wis- craft sales. Individual's sales qualify for the oc- consin. casional sale exemption, because Individual does not hold a seller's permit and is not re- Company's 2012 "taxable sales"* are $800 and quired to hold a seller's permit. The reason that qualify as exempt occasional sales, because Individual is not required to hold a seller's Company: permit is because its sales are isolated and spo- • Does not hold a Wisconsin seller's permit radic. and is not required to hold a Wisconsin Example 4: On September 20, 2012, Individu- seller's permit, and al purchases a portable popcorn stand and • Has "taxable sales"* of less than $1,000 in popcorn popping equipment. Individual com- 2012.* bines oil, salt, and unpopped popcorn and pops Example 6: Same as Example 5, except that Company's sales of rugs at a flea market in * See Note in shaded box on Page 10 for the definition of Wisconsin are $1,500. Company's sales of rugs "taxable sales." 11 Publication 228 in Wisconsin do not qualify as exempt occa- ty; items, property, and goods described in sional sales. Company is required to hold a Part II.F.1.b. to d.; and taxable services that are seller's permit, because Company is engaged in used by the seller, rather than sold, may not be business as a seller of tangible personal proper- purchased without tax for resale. ty and Company's "taxable sales"* (sales of rugs at a flea market in Wisconsin) are $1,000 While the receipts of a concessionaire operat- or more for the calendar year 2012. ing recreational devices or facilities at a fair, carnival, festival, or other temporary event are Example 7: Individual is a farmer who sells subject to Wisconsin sales tax, the concession- $100,000 of vegetables in Wisconsin during the aire may purchase the prizes to be awarded to calendar year 2012. On August 27, 2012, Indi- customers without tax for resale. A concession- vidual sells $2,000 of flowers at a farmer's aire is liable for Wisconsin sales or use tax on market in Wisconsin. Individual makes no oth- its purchase of tokens to be used in machines er sales of flowers in Wisconsin during the and paper tickets that are dispensed from ma- calendar year 2012. chines. Individual's sales of flowers do not qualify as Example: Individual sells pillows at craft exempt occasional sales. Individual is required shows. Individual purchases fabric, thread, pil- to hold a seller's permit, because Individual is low stuffing, and a scissors. By providing his engaged in business as a seller of tangible per- supplier with an exemption certificate indicat- sonal property and Individual's "taxable sales"* ing resale, Individual may purchase the fabric, (sales of flowers) are $1,000 or more for the thread, and pillow stuffing without tax. Since calendar year 2012. the scissors will be used by Individual and not sold to Individual's customers, Individual may Additional information regarding the occasion- not purchase the scissors without tax for resale. al sale exemption can also be found in a tax Individual's sales of the pillows are subject to release published in Wisconsin Tax Bulle- tax, unless an exemption applies. tin 122, pages 30-37. B. Sellers May Owe Tax On Items Purchased III. PURCHASES BY SELLERS For Resale A. Resale A seller who qualifies for the occasional sale exemption must pay Wisconsin sales or use tax Tangible personal property; items, property, on its purchases of tangible personal property and goods described in Part II.F.1.b. to d.; and and items, property, and goods described in taxable services purchased by a seller that it Part II.F.1.b. to d., which it sells at temporary will sell to its customers may be purchased events in Wisconsin. without tax by providing an exemption certifi- cate (Form S-211 or Form S-211-SST) Use tax is the counterpart of sales tax and is indicating resale to its supplier. Sales tax is col- paid directly to the Wisconsin Department of lected by the seller when the tangible personal Revenue using one of the following methods: property; items, property, and goods described • Form UT-5 - This return may be used to in Part II.F.1.b. to d.; and taxable services are report use tax due by persons that do not sold to its customers. Tangible personal proper- hold a seller's permit, consumer's use tax certificate, or use tax certificate. It is due on * See Note in shaded box on Page 10 for the definition of the last day of the month following the cal- "taxable sales." endar quarter in which the property was 12 Temporary Events first purchased, used, stored, or consumed occasional sales. Since Individual paid sales tax in Wisconsin. on his purchases, no use tax is due. • Form ST-12 - A consumer's use tax certif- Example 2: Use Tax Owed – Individual sells icate is required for every business that $500 of jewelry at a festival in July 2012. Indi- regularly purchases or leases taxable prop- vidual did not pay sales tax on his purchase of erty; items, property, and goods described the jewelry that he sells. Individual makes no in Part II.F.1.b. to d.; or services for stor- other sales of tangible personal property; items, age, use, or consumption in Wisconsin property, and goods described in Part II.F.1.b. upon which a sales or use tax was not paid. to d.; or taxable services in Wisconsin during This certificate is not required if a business the calendar year 2012. Individual does not already holds a seller's permit or use tax hold a Wisconsin seller's permit and is not re- certificate. Tax is reported on Form ST-12, quired to hold a Wisconsin seller's permit. Wisconsin State, County and Stadium Sales Individual's sales of jewelry qualify as exempt and Use Tax Return. See Part II.D. and E. occasional sales. Individual must pay Wiscon- for information about how to obtain a con- sin use tax on his purchases of jewelry that he sumer's use tax certificate and how to file a sells. return and pay the tax. Note: A consumer's use tax certificate may be obtained in the Example 3: Use Tax Owed; Credit Allowed - same manner as obtaining a seller's permit. Individual sells $500 of jewelry at a festival in • Individual Income Tax Return - Persons July 2012. Individual properly paid the 5% filing a Wisconsin Form 1, Form 1A, or North Dakota sales tax on his North Dakota Form 1NPR (nonresident and part-year res- purchase of the jewelry that he sells. Individual ident form) for reporting individual income makes no other sales of tangible personal prop- taxes may report and pay their use tax on erty or taxable services in Wisconsin during the the line titled "Sales and use tax due on out- calendar year 2012. Individual does not hold a of-state purchases." Wisconsin seller's permit and is not required to hold a Wisconsin seller's permit. Individual's Credit for Tax Paid in Another State sales of jewelry qualify as exempt occasional sales. A credit of the 5% North Dakota sales If tax was properly paid in another state on the tax paid is allowed against the 5% Wisconsin purchase of the property, the amount of Wis- use tax due since the North Dakota sales tax consin use tax due may be offset by the tax was properly paid on the purchase of the jewel- paid in the other state. ry. Therefore, Individual does not owe Wisconsin state use tax on his purchase of the Example 1: Sales Tax Paid - Individual sells jewelry. $500 of jewelry at a festival in July 2012. Indi- vidual paid Wisconsin sales tax on his purchase For additional information about credit for taxes of the jewelry that he sells. Individual makes no paid to another state, see the tax release titled other sales of tangible personal property; items, "Credit for Sales and Use Taxes Paid to Other property, and goods described in Part II.F.1.b. States and Their Local Units of Government," to d.; or taxable services in Wisconsin during which was published on pages 28-49 of Wisconsin the calendar year 2012. Individual does not Tax Bulletin #157. hold a Wisconsin seller's permit and is not re- quired to hold a Wisconsin seller's permit. Individual's sales of jewelry qualify as exempt 13 Publication 228 IV. INFORMATION FOR OPERATORS • Federal ID number, if applicable (last four OF TEMPORARY EVENTS digits only) The law requires the operator of a temporary event The above seller information must be provided to report certain information about all sellers at the for all sellers selling merchandise or services at event, including those whose sales may be exempt a temporary event. from sales tax. B. Collecting and Reporting the Information For purposes of this publication, an operator is a person or entity (such as an individual, association, 1. Collecting the Information partnership, corporation, or nonprofit organization) that arranges, organizes, promotes, or sponsors an The department does not specify the meth- event. An operator may also be referred to as an od the operator must use to obtain the organizer, exhibitor, or decorator. An operator may required seller information. Form S-240, or may not be the owner of the property or premis- Temporary Event Operator and Seller In- es where the event takes place. An operator may formation, is available for the operator to also be a seller at the event. collect the information from the sellers that must be reported to the Department of Rev- A. What Information Must Be Furnished? enue. The operator may print or photocopy this form for distribution to the sellers. Both An operator of a temporary event must furnish sides of the form should be printed or pho- to the Wisconsin Department of Revenue the tocopied and given to the sellers, because following information: the back of the form has the instructions on it. Operator and Event Information If the operator has all event participants • Name and address of operator complete the Form S-240 and reports this • Telephone number of operator information to the Department of Revenue, the operator will be relieved of the respon- • Email address of operator sibility of determining who is required to • Name of the event have a seller's permit at the event. • Date or dates of the event Two methods for an operator to comply • Location of the event with its obligation to report sellers' infor- mation at the event to the Wisconsin Seller Information Department of Revenue are as follows: • Legal name 1) An operator may hand write or type • Business name Parts A and B of Form S-240, repro- duce the number of copies it will need, • Address and mail or deliver copies to all the • Telephone number sellers participating at the event. • Email address 2) An operator may use the PDF fillable • Tax account number, if available Form S-240, fill in its information, print, reproduce, and mail or deliver • Social security number (last four digits only) copies to all the sellers participating at the event. 14 Temporary Events A copy of Form S-240 with instructions is upon the operator. Failure of the seller to provided at the end of this publication. provide information to the operator does not relieve the operator of the requirement Note: Form S-240 is not an application for to provide information to the Department of a seller's permit. For information about Revenue. how to obtain a seller's permit, see Part II.D. C. When Must the Information Be Furnished? 2. Reporting the Information An operator is required to furnish its sellers' in- formation to the Wisconsin Department of When the operator has all the required Revenue within 10 days following the close of sellers' information, the operator must each event. The department requests, however, submit the information to the Department that this information be submitted as soon as of Revenue within 10 days of the close of possible and prior to the start of each event. An the event. operator is required to furnish the information to the Wisconsin Department of Revenue for Event reports can be submitted through every event. An operator should notify the (a) the department's Secure Data File Temporary Events Program Coordinator when Transmission application, or (b) by U.S. it will no longer operate at events in Wisconsin. Mail. D. How Do Operators Report Multiple Events? a. Secure Data File Transmission is a way to securely transmit the required infor- An operator who operates continuing or suc- mation to the department electronically, cessive events has the option of (1) reporting without using email. Although a Mi- all sellers for each event, or (2) contacting the crosoft spreadsheet or database report is Temporary Events Program Coordinator to re- preferred, it is not required. A template quest approval to report under an alternative spreadsheet is available if you do not method such as monthly or quarterly reporting. have information already entered in an- Regardless of the method approved, reporting other format. Note: When the of some type is required for each event. information is transmitted to the De- partment of Revenue electronically E. How Will This Information Be Used? through Secure Data File Transmission, a paper copy should not be sent to the The information will be used by the Wisconsin department. Department of Revenue to inform sellers of their Wisconsin tax registration and reporting b. Completed Form S-240's or substitute responsibilities forms can be mailed to: F. What if Operators Fail to Provide Wisconsin Department of Revenue Information? Temporary Events Program 265 W. Northland Avenue The law provides for penalties to be imposed Appleton, WI 54911 upon the operator for failure to provide the re- quested seller information. If an operator fails CAUTION: If an operator fails to provide to provide the requested seller information, a the requested seller information, a $200 $200 penalty for the first failure and $500 for penalty for the first failure and $500 for each subsequent failure may be imposed. each subsequent failure may be imposed 15 Publication 228 V. OTHER TAXES AND FEES TO BE Withholding Tax: If an employer has employees AWARE OF in Wisconsin, the employer may be required to withhold Wisconsin income taxes from the em- Individuals and businesses that have business ac- ployees' wages. An employer required to withhold tivities or earn income in Wisconsin may also be must apply for a withholding registration certificate subject to Wisconsin taxes other than sales and use from the department. taxes. Although the information below is not in- tended to be all-inclusive, it may be helpful in For more information, write to Wisconsin Depart- obtaining information about other Wisconsin taxes. ment of Revenue, P.O. Box 8949, Madison, WI 53708-8949, email email@example.com. Individual Income Tax: Every person who is a gov, or call any department office. The Madison resident of Wisconsin and who has gross income of office telephone number is (608) 266-6261. more than a certain amount is subject to Wisconsin income taxes, regardless of where the income is Estimated Tax for Individuals: Estimated income earned. tax payments are required for persons that expect to owe $200 or more of income tax with their in- A person who is a nonresident of Wisconsin is sub- come tax return. The estimated tax requirement ject to Wisconsin income taxes if he or she has applies to full-year residents, part-year residents, gross income of $2,000 or more from personal ser- and nonresidents. An interest charge may be im- vices performed in Wisconsin or from business or posed for failing to make these payments. property in Wisconsin. For more information, write Wisconsin Department Additional information on filing requirements is of Revenue, Mail Stop 3-138, P.O. Box 8903, available on the department's website. For other Madison, WI 53708-8903, email in- information, please see the department's website email@example.com, or call any department or write to: Wisconsin Department of Revenue, office. The Madison office telephone number is P.O. Box 8949, Madison, WI 53708-8949, email (608) 266-9940. firstname.lastname@example.com, or call any department office. The Madison office telephone number is Estimated Tax for Corporations: Corporations (608) 266-2486. must make estimated income or franchise tax pay- ments if their current year tax liability will be $500 Corporation Income or Franchise Tax: Every or more, unless they owed no tax for the previous corporation organized under the laws of Wisconsin twelve-month tax year. or licensed to do business in Wisconsin (except certain organizations exempt under sec. 71.26(1), For more information, write Wisconsin Department Wis. Stats.) is required to file a Wisconsin corpo- of Revenue, Mail Stop 3-138, P.O. Box 8908, rate franchise or income tax return, regardless of Madison, WI 53708-8908, email whether or not business was transacted. Unlicensed email@example.com, or call any department of- corporations are also required to file returns for fice. The Madison office telephone number is each year they do business or have certain business (608) 266-0800. activities in Wisconsin. Unemployment and Worker's Compensation: For more information, write to: Wisconsin De- Unemployment and worker's compensation are partment of Revenue, P.O. Box 8908, Madison, WI administered by the Wisconsin Department of 53708-8908, email email@example.com, or call Workforce Development. For additional infor- any department office. The Madison office tele- mation, see their website, or write to: Wisconsin phone number is (608) 266-1143. 16 Temporary Events Department of Workforce Development, by calling (608) 270-2552 or sending an email to P.O. Box 7901, Madison, WI 53707-7901. email@example.com. Local Exposition Taxes: Persons selling lodging, VI. DO YOU HAVE QUESTIONS OR food, or beverages, or renting automobiles in mu- NEED ASSISTANCE? nicipalities located wholly or partially in Milwaukee County are subject to local exposition A web page that is designed specifically for Tem- taxes. For more information, see Wisconsin Publi- porary Events can be found on the department's cation 410, Local Exposition Taxes. website. If you are unable to find an answer to your question about sales and use taxes, email, write, or Premier Resort Area Taxes: Persons selling tan- call the department. gible personal property; items, property, and goods described in Part II.F.1.b. to d.; or taxable services Visit our website . . . revenue.wi.gov are subject to the 0.5% premier resort area tax in the City of Bayfield and the City of Eagle River Email . . . firstname.lastname@example.com and a 1.0% premier resort area tax in the City of Write . . . Wisconsin Department of Revenue Wisconsin Dells* and Village of Lake Delton* on P.O. Box 8949, Mail Stop 5-77 such sales if the persons are classified in the Stand- Madison, WI 53708-8949 ard Industrial Classification manual (1987 Edition) under certain industry numbers. A business should Telephone . . . (608) 266-2776 be classified according to its primary activity (for Fax . . . (608) 267-1030 example, a clothing store that has a temporary booth at a craft show should be classified as a You may also contact any of the Department of clothing store). For more information, see Publica- Revenue offices. For a listing of offices and their tion 403, Premier Resort Area Taxes. current hours, please see the department's website at revenue.wi.gov/faqs/ise/address.html. *Prior to January 1, 2010, the premier resort area tax in the City of Wisconsin Dells and the Village of Lake Delton was 0.5%. VII. BUSINESS DEVELOPMENT ASSISTANCE – STATE OF Raffle and Bingo Licenses: Charitable gaming is WISCONSIN BUILD YOUR BUSINESS regulated by the Wisconsin Department of Admin- SITE istration. For additional information, see "Charitable Gaming Information" under Public For information about starting or expanding a busi- Services at the Department of Administration's ness, including information about other permits website. You may contact the Division of Gaming that may be required, visit the State of Wisconsin Build Your Business website. 17 Wisconsin Temporary Event Operator and Seller Information Information on this form is required under sec. 73.03(38), Wis. Stats. Instructions on reverse side. PART A: Event Information: To be completed by the operator of the temporary event E 1. Name of Temporary Event V 2. Date(s) of Temporary Event E 3. Location of Temporary Event (e.g., Venue, City) N T PART B: Operator Information: To be completed by the operator of the temporary event 1. Name and Address O P 2. Daytime Telephone Number ( ) E R 3. E-mail Address A 4. Wisconsin Tax Account Number - - T If blank, check appropriate box: O No Taxable Sales Exempt under Occasional Sales Rule Exempt Nonprofit Organization R Other – Explain: PART C: Seller Information: To be completed by seller and given to event operator on or before the first day of event. THIS IS NOT AN APPLICATION FOR A WISCONSIN TAX ACCOUNT – SEE INSTRUCTIONS 1. Legal Name 2. Business Name 3. Address (Street or Route) S 4. City, State and Zip Code E 5. Home Telephone Number ( ) L L Business Telephone Number ( ) E 6. Wisconsin Tax Account Number - - R 7. Social Security Number X X X - X X - 8. Federal Identification Number (FEIN) X X - X X X 9. Check one box indicating the type of activity you intend to engage in at this event: Selling Taxable Merchandise or Service Display Only Selling Exempt Merchandise or Service Exempt under Occasional Sales Rule Direct Sellers, Company Name Nonprofit Organization I declare that the information on this form is true and correct to the best of my knowledge and belief and that I am authorized to sign this form. Print Name: Signature: Date: Information about temporary events, including forms, instructions and FAQ's can be found on the Department of Revenue's website at www.revenue.wi.gov/html/temevent.html. If you have additional questions, please contact the Department of Revenue by e-mail at email@example.com or telephone at (920) 832-2910. See reverse side for submission instructions. S-240 (R. 8-11) This Form May Be Reproduced Instructions for Completing Operator and Seller Information EVENT OPERATOR: SELLER: An "operator" is defined as a person or entity (such as an A "seller" is defined as a person or entity involved with individual, association, partnership, corporation, or non- selling merchandise or providing taxable services at a profit organization) that arranges, organizes, promotes, or temporary event. A seller may also be referred to as a sponsors an event. An operator may also be referred to as vendor, exhibitor, or booth owner. an organizer, exhibitor, or decorator. An operator may or may not be the owner of the property or premises where Important: This form is not an application for a the event takes place. An operator may also be a seller Wisconsin Tax Account Number. If you do not already at the event. have a tax account number but are required to, you will need to apply for one directly with the Department Note: A Wisconsin tax account number (formerly seller's of Revenue prior to the event. You can apply online or permit) is required if selling taxable merchandise or download an application, Application for Business Tax services. Admission fees are subject to sales tax in Registration (Form BTR-101) on the department's web Wisconsin. site, www.revenue.wi.gov/forms/sales/index.html. Not all sellers are required to obtain a Wisconsin tax account Step 1: Complete Parts A and B. number. Some of the reasons a seller may not need a tax account number are: Step 2: Provide a copy of Wisconsin Temporary Event • The seller only sells tax-exempt items, such as Operator and Seller Information (Form S-240) with Parts A vegetables for home consumption. and B completed to each seller participating in your event. • The seller is only displaying at the event, no onsite orders To obtain additional copies of Form S-240 go to the Depart- are being taken, and taxable merchandise is not later ment of Revenue's web site at www.revenue.wi.gov/forms/ shipped into Wisconsin. sales/index.html. If you prefer, you may use the fill-in form available from the same web site. • The seller qualifies for the occasional sale exemption. (See Publication 228, Temporary Events.) Step 3: Submission – Event Operator. If you have questions regarding applying for a Wisconsin Submit compiled vendor information to the department tax account number, contact any Department of Revenue as soon as possible but no later than 10 days from event office, visit our web site, or call (608) 266-2776. closing using one of the following methods: Step 1: Complete Part C (event operator should complete • Electronic Reporting: If you have all the required Parts A and B). sellers' information, use the Excel spreadsheet provided at www.revenue.wi.gov/html/temevent.html. Line 1: Enter your individual, partnership, association, or (Excel viewer is available.) Fill in the information for corporate name. all sellers participating at the event and submit using the department's secure file transmission application Line 2: Enter your business name, if different. at http://www.revenue.wi.gov/eserv/wteptran.html or Line 3: Enter the address of the physical location of your by U.S. Mail. Do not e-mail event reports to maintain business. If different, also provide your mailing confidentiality. address. • Paper Reporting: Mail completed Forms S-240 or a Line 6: Enter your 15-digit Wisconsin tax account number. printed version of spreadsheet to: You can find this number on your Form ST-12. Temporary Events Program This number is not your 6-digit seller's permit Wisconsin Department of Revenue number issued to you prior to December 31, 2002. 265 W Northland Ave Appleton WI 54911 Lines 7 & 8: Enter the last four digits of your social security number and/or federal employer identification number. This is required under sec. 73.03(38), Wis. Revenue Field Agents attend temporary events Stats., if you do not provide a tax account number. to verify registration of sellers. Sellers must have evidence of their Wisconsin tax account number at the event. Step 2: Submit completed form to event operator on or before the first day of the event.


text:
Small round figure in black at GAP.
Big pink hoody on the 3.
Saturday, October 17, 2009
All Black and Pink Hoodie (Wednesday, 9-30-09)
1 comment:
- sarahgraphic said...
Your drawings have such a great sense of humor. I love them!
- October 17, 2009 at 11:29 AM
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Core Curriculum for the Vagelos Scholars Program - Includes the Biochemistry Major
(5 c.u. per semester)
Freshman Year | |
Fall | Spring |
CHEM 101 or 115 | CHEM 102 or 116 |
MATH 104, 114, or 116 | MATH 114, 240, or 260 |
PHYS 150 or 170 | PHYS 151 or 171 |
College Requirement | College Requirement |
*Note: Most freshmen enter with some Advanced Placement background. We expect all freshmen to take chemistry, mathematics and physics in both semesters. For example, if you will have AP credit for Physics 150 and 151, you should take Physics 170 and 171. If you have credit for Math 114, you should take Math 240 and 241 or Math 116 and 260. Students starting with Chemistry 101 or 115 and finding them repetitions of previous courses may take Chem 241 in the second semester.
Sophomore Year | |
Fall | Spring |
CHEM 241 | CHEM 242 or 243 |
CHEM 251 - either semester | PHYS 240 |
MATH 240 or other math course | Courses for additional major or M.S. |
PHYS 280, BIOL 202, or BIOL 221 | |
Courses for additional major or M.S. | |
Summer research with stipend at rate comparable to Ph.D. stipend (1 c.u. no grade). Fourteen of the sixteen week summer break. | |
Junior Year | |
Fall | Spring |
CHEM 245 (if not already completed) | CHEM 452 |
CHEM 451 | Courses for additional major or M.S. |
Courses for additional major or M.S. | |
Summer research with stipend at rate comparable to Ph.D. stipend (1 c.u. no grade). Fourteen of the sixteen week summer break. | |
Senior Year | |
Fall | Spring |
Courses for additional major or M.S. | Courses for additional major or M.S. |
The Program requires that 40 academic year course units are to be earned at Penn, in addition to any Advanced Placement credit and summer course credit earned. All College of Arts and Sciences General Education Requirements must be satisfied before graduation.
The core consists of four components: (a) a two-semester freshman seminar (half credit each semester); (b) the Biochemistry, Chemistry, or Physics major; (c) additional courses in Biology, Mathematics and Physics; and (d) participation in at least two summers of research. All freshmen will take chemistry, mathematics, and physics in both semesters.
We expect that most entering Freshman interested in and qualified for this program will have advanced placement credit in Calculus I (Math 104). Chemistry 53, 54 laboratory will be waived in most cases. If a student wants or needs to take Calculus I, and/or Chemistry 53, 54, accommodation is possible. Students anticipating one semester of Advanced Placement in chemistry should take Chem 101 or Chemistry 115 and waive Chem 102. Those expecting Advanced Placement credit for an entire year of freshman chemistry (2-3 c.u.) may start organic chemistry. Students with additional Advanced Placement background in mathematics or physics are encouraged to take Mathematics 240/241 and Physics 170/171 respectively. All students are expected to complete a minimum of 40 credit units at Penn. This means 5 credit units each Fall and Spring semester for four academic years.
Students are expected to maintain a grade point average halfway between A and B in all of their science and mathematics courses. In practice this means that your grade point average should place you in the upper third of the College.
We note that the program automatically meets all of the premedical undergraduate course suggestions or requirements of U.S. medical schools.
Also Required: Second Major or Submatriculation
More than 85% of the students end up submatriculating for an M.S. The most common second majors for Biochemistry Majors are Chemistry, Physics, and Biophysics. Other majors in include Biological Basis of Behavior, Biology, Mathematics, and Psychology.
Physics or Chemistry can be the primary major.
For Physics, in the sophomore year, two of CHEM 241, 242, 243, or 251 are required, along with MATH 241, PHYS 230, and PHYS 250 (in place of PHYS 240). Junior and Senior years consist mostly of physics courses.
For Chemistry, see sample schedules.


text:
Visit our home page for VL info. To search the old message board go to http://vectorlinux.com/forum1. The first VL forum is temporarily offline until we can find a host for it. Thanks for your patience.
avidemux: Avidemuxavidemux:avidemux: Avidemux is a free video editor designed for simple cutting,avidemux: filtering and encoding tasks. It supports many file types,avidemux: including AVI, DVD compatible MPEG files, MP4 and ASF, usingavidemux: a variety of codecs. Tasks can be automated using projects,avidemux: job queue and powerful scripting capabilities.avidemux:avidemux: Website: http://fixounet.free.fr/avidemux/avidemux: License: GNU General Public License, version 2
avidemux2avidemux2: error while loading shared libraries: libx264.so.54: cannot open shared object file: No such file or directory
locate libx264.so.54
... I am going to keep 2 copies of it in /usr/lib/ with different names.


text:
PDA & Smartphones:
Comments? Suggestions?
Email the Web Committee
If you are deaf and want to go to an A.A. meeting, please email us and we will try to help. Or, call 711 and ask for 415-674-1821 (San Francisco) or 415-499-0400 (Marin). Monday-Friday, 10 a.m. to 6 p.m. (TTY/use CRS)
Day | Time | Area | Meeting Name |
Location (Click for Map) |
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Posted December 27, 2013
Considering how many movie buffs there are, I am surprised there
Considering how many movie buffs there are, I am surprised there are not any ratings here. I just finished a course with the author in which this was used as a text. Well, one of about seven. It was easily the best of the books and while it is scholarly, it also reads smoothly. I would finish a chapter thinking only a few minutes had passed. If you are interested in reading about film in a way deeper then the typical review in the Newspaper, this book could be for you.
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text: Successful farmers understand the importance of being able to run their operations effectively in vital areas like crop/soil management, livestock nutrition/management, records/business analysis, credit/marketing/purchasing, farm business transfers, goal setting, and human and employee relations. The objective of the Farm Business and Production Management program is to meet the needs of those becoming established in the business of farming. Knowledge presented and skills demonstrated are provided through classroom settings, workshops and seminars, speakers of expertise, farm and business tours, and individual on-farm instruction. Southwest Tech allows farm businesses to tailor training to fit their needs.


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Thanks to solar power, we have lived completely off the grid in two trailers and a sailboat full-time since May 2007. Without doubt, our solar power installations have given us more independence and freedom as full-time RVers and sailors than anything else in these lifestyles. It has allowed us to go anywhere at anytime, and has revolutionized our lives.
On this page I describe the two systems we have had on our trailers. These were installed in 2007 and 2008 respectively. Prices for solar power equipment have dropped every year since then, however the prices listed throughout this page are from August 2014:
- A Small (minimal) RV Solar installation for ~$800 that we used full-time for a year of boondocking in 2007
- A Full-timer (all you need) RV Solar installation for ~$2,500 that we have used for full-time boondocking since 2008
I also offer a little theory and reveal some of the discoveries we have made along the way. For more info, please see our Solar Power Tutorial pages and our Sailboat Solar Power Installation page.
You can navigate to different parts of this page by using these links:
- Why bother with solar power on an RV?
- Basic elements in a system
- A small "Weekend/Vacation" solar power system
- Sizing a system – theory and real world methods
- A big "full-time RVer" solar power system
- Notes & lessons learned
This page was first published in the fall of 2008 but was completely revised and rewritten in the summer of 2014.
The biggest advantage of a solar power system in an RV is that the system works from dawn to dusk, silently, odor free and without requiring any fuel or maintenance, no matter where you are or what you are doing. Towing, parked at the grocery store, or camped, the batteries are being charged. They start getting charged before you finish breakfast, keep charging while you hike or go sightseeing, and continue all day, rain or shine. They don't quit charging until nightfall. You never have to think about the batteries getting charged. It just happens. In our current rig, I feel like we have electrical hookups all the time — and we never get hookups any more!
Traveling full-time since 2007, we connected to electrical hookups for a total of ~25 days in our first 18 months on the road. The last time we got electrical hookups was in October, 2008. As of January 2015 we have boondocked over 1,600 nights.
We do carry a Yamaha 2400i generator, but use it only a few days each year, either after a long period of winter storms to give the batteries a boost, or on hot summer days to run our 15,000 BTU air conditioner. We have used it a total of about 20 times since we purchased it in December 2007. We run it every six months or so to flush the gas through the lines. Little as we have used it, we have found the Yamaha to be a fabulous generator. It has always started on the first pull, even after it sat in storage for 20 months when we first moved onto our sailboat!
Our first solar power installation that we used for a year in 2007 was a "small" system that allowed us to use almost every appliance we owned, that is, laptop, TV, hair dryer, vacuum, two-way radio charger, power drill, etc. However, we had to be very conservative with our electrical use during the winter months. A similar "small" RV solar power kit can be found here.
Our second "full-timer" solar power system that we have been using since 2008 is like having full electrical hookups wherever we go. Very little conservation is necessary! On our biggest electrical use day to date, we watched our 26″ LCD TV with its huge surround-sound system and sub-woofer for 15 hours (it was the Olympics!) and ran two 13″ laptops for 7 hours, made popcorn in the microwave and ran several lights for 4 hours in the evening. It was July, and the next day was very sunny and the batteries were fully charged by mid-afternoon. A similar "full-time" RV solar power kit can be found here.
BATTERY CHARGING and AC POWER
The basic components of all solar power installations is the same, and is comprised of two major subsystems: BATTERY CHARGING to get the batteries charged up and AC (120v) POWER for appliances that can't be run on DC (12v) power (i.e., TV, computer, vacuum, hair dryer, etc.).
The BATTERY CHARGING subsystem includes these components:
- Batteries
- Solar panel(s)
- Charge controller to protect the batteries from getting overcharged
The AC POWER subsystem includes this component:
- Inverter(s) to convert the batteries' 12 volt DC power to 120v AC power
It is hard to "play with" the battery charging subsystem of a solar power installation to get a feel for how it works until you actually take the leap and buy a solar panel, charge controller and cables and hook it all up to the batteries.
However, you can definitely get the hang of how the AC power subsystem works. Simply run down to Walmart or any auto parts store and pick up a $15-$20 inverter that plugs into a cigarette lighter. Plug it into the lighter in your car, turn it on, and then plug your laptop into it or your electric razor or any other small appliance. Now your 12 volt car battery is operating your 120 volt appliance.
Big inverters that can run the microwave, toaster, blender and vacuum cleaner work on exactly the same principal, the difference is just the amount of power the inverter can produce. Big inverters are also wired directly to the batteries rather than plugging into a cigarette lighter.
The difference between the "small" system we used for one year on our little Lynx travel trailer and our "full-timer" system we have now on our big Hitchhiker fifth wheel is simply the overall capacity of each of the components. That is, the capacity of the battery charging system (solar panels, batteries and charge controller) and of the AC power system (the inverter).
In functional terms this means that the difference between the "small" and "full-timer" systems is threefold:
1) the ability to run more appliances at once (i.e., have two laptops running while the TV and blender are going)
2) the ability to run larger appliances (i.e., using a VitaMix versus a small blender)
3) the ability to run more appliances for a longer time at night without discharging the batteries too much.
So, in a nutshell, the two subsystems — battery charging (batteries + panels + charge controller) and AC power (inverter(s)) — combine to do the same job as plugging a generator into the shore power connector on the side of the rig. The panels and charge controller charge the batteries. The inverter makes it possible to use AC appliances.
The cost of the parts for these installations is:
Small: $800 – Comparable to having a Yamaha 1000i generator
Full-timer: $2,500 – Comparable to having a built-in Onan 4KW generator
With solar power there is no noise, no fuel cost, no maintenance and no smell, unlike a generator. However, it is not possible to run the air conditioning in the summertime on solar power, unless you have a massive system with several hundred pounds of batteries and a roof absolutely loaded with panels. As mentioned before, we use our Yamaha 2400i generator to run our 15,000 BTU air conditioner.
OUR "SMALL" RV SOLAR POWER SYSTEM (~$800 in parts)
This setup is a fully functional, inexpensive solar power installation, and is what we used for a 350 nights in our first year in our Lynx travel trailer. It could power a 19″ LCD TV and DVD player, radio, laptop and vacuum as well as charge camera batteries, razor, toothbrush, cordless drill, cell phone, etc.
- Two 6-volt batteries giving 220 amp-hours of capacity $220
Ours were Energizers from Sam's Club
- 140 watts of solar power $285
Ours was a Kyocera 130 watt DC panel. Today Kyocera sells the 140 watt panel instead.
- A charge controller that can support at least 10 amps $60
Ours was a Morningstar Sunsaver 10 amp charge controller (consider a Sunsaver 20)
- A portable inverter that can supply 1000 watts of AC power $120
Ours was a Pro One 800 watt inverter
- Cables, connectors and mounting brackets $100
This system is the smallest size system I would consider for an RV if you want to drycamp or boondock for more than a night or two and be comfortable. This setup worked great in the spring, summer and fall when the sun was high in the sky and the days were long. We never thought too much about our power use until the wintertime when the days got short and the nights got long and cold. Then we began to wish for a bigger system.
On those long cold winter nights we had to conserve our use of lights and the TV to make sure our furnace (which used a lot of battery power) could still run. We used oil lamps a lot in the evenings. If we had stayed in that trailer longer, we would have installed a vent-free propane heater that did not use any battery power (we eventually did that in our bigger trailer the following winter: see our Vent-Free Propane Heater Installation page).
I think every RV should have this kind of a charging system installed as standard equipment, as it is useful even for the most short-term camping, like weekends and week-long vacations during the summer months.
When we installed this "small" system in our little Lynx trailer in June 2007, we were quoted $135-$350 for installation. Mark is very handy (although he is not a Master Electrician), and he found the installation was not difficult at all and completed it in one day.
Here is some theory to explain why the above system is "sufficient" but is not great for "full-time" use. When it comes to a solar battery charging system, the concept of power charging and consumption is very simple. The amount of power you can use, or take out of the batteries, is essentially only as much as the amount you can put into the batteries. If you use (or take out) more power than you replace (or charge them with), sooner or later your batteries will be discharged and dead. The batteries are just a temporary storage place for electricity. They act as a flow-through area for the power you are going to use.
The most important part of any solar setup is the amount of charging going on (i.e., the total size, or capacity, of the solar panels), and you want that to be greater than the amount of electricity you use. More must go into the batteries than comes out. You can have an infinite number of batteries and eventually discharge them all completely if you repeatedly use more electricity than your solar panels put in.
We often find people want to add batteries to address their power shortages when what they really need to do is add more solar panels. As a rule of thumb, don't use more than 1/3 to 1/2 of the total capacity of the batteries in one night. More important, though, is that the bigger the solar power panel array, the better. And lastly, Keep the size and age of all the batteries in the system fairly similar so the strong ones don't waste their energy helping the weak ones keep up.
AMPS and AMP-HOURS
Appliances use amps to run. Another unit, the amp-hour (abbreviated as "Ah"), refers to the number of amps an appliance uses when it is run for an hour. For instance, an appliance that uses three amps to run will use up three amp-hours when it runs for an hour. These amp-hours will be drawn from the batteries, and the batteries, in turn, will look to the solar panels to recharge the amp-hours they have forked over to the appliance. It is for this reason that you need to know how many amp-hours you will use in a typical day. Ultimately those amp-hours must be replaced by the solar panels, so the size and number of panels you purchase will be determined by how many amp-hours you use in a day.
To estimate how many amp-hours you might use in a day, estimate how many hours each appliance will run and multiply that by the number of amps the appliance uses. We have measured some of the appliances in our trailer, and this is how many amps they use:
Single bulb DC light — 1.5 amps
Dual bulb DC light — 3.0 amps
Dual bulb fluorescent light — 1.5 amps
19″ LCD TV — 5.5 amps
DVD / CD Player — 0.5 amps
13″ MacBook laptop, on & running — 6-8 amps
13″ MacBook, off and charging — 1.6 amps
Sonicare toothbrush charging — 0.1 amps
FM Radio w/ surround-sound — 3.0 amps
12′ string of rope lights — 3.3 amps
We find that we typically use anywhere from 50 to 150 amp-hours per day, most commonly in the 70-90 range.
Most DC appliances list their amp usage in the user manual or spec sheet. In contrast, most AC appliances list their wattage in the user manual instead of amperage. So, for AC appliances that are run on an inverter you have to do some math to get their equivalent DC amperage rating.
You can get a rough estimate of the number of amps that an AC device will use on an inverter simply by dividing the wattage by 10.
Why is that?
Here's one way to look at it: Technically, Watts = Volts x Amps. AC circuits run at ~120 volts. DC circuits run at 12 volts. An AC appliance will use the same number of watts whether running on a DC or AC. On a DC circuit (using an inverter so it can run), that AC appliance will use 10 times as many amps as it will on an AC circuit (that is, 120/12 = 10).
Here's another way to look at it: Watts / Volts = Amps. So, to determine most precisely how many DC amps an AC appliance will use when running on an inverter, start by dividing the number of watts it uses by 12 volts to get its Amps DC. HOWEVER, keep in mind that inverters are not 100% efficient. Typically they are only about 85% efficient. That is, an inverter loses a bunch of watts to heat as it runs — about 15% of the watts it needs to run get dissipated into heat. So, it takes more watts to get the required amps out of the inverter, the exact figure being 1 / 85%. This means that after you divide the appliance's Watts by its Volts (Watts / 12, as I mentioned above), then you have to divide that result by 0.85. This is messy.
Rather than dividing watts first by 12 and then again by 0.85, you can simply divide the watts by 10 and get a pretty close estimate. (That is, (1/12)/0.85 = 0.1)
Our AC 19″ LCD TV is rated at 65 watts. How many amps is that DC? 65/10 = 6.5 amps DC. We measured the TV at the volume we like to hear it and it was using 5.5 amps. If we cranked up the volume, the meter went up to 6.5 amps.
Likewise, our old white MacBook Pro laptop was rated for 65 watts. As we opened and closed files and started and stopped various programs, the meter zoomed all over the place between 3 amps and 8 amps. When we ran Adobe Lightroom, which is very disk and memory intensive, the readings hovered in the 7-8 amp range. So on average you could say it uses about 6.5 amps DC.
When we shut down the laptop and left it plugged in and charging, the meter dropped to 1.6 amps. This is important if you are trying to conserve electricity! Run your laptop on its own battery until the battery is depleted. Then turn it off and let it charge from the inverter while you do something else!
Battery storage capacity is measured in amp-hours (Ah), and more is better. As a starting point, most new RVs come equipped with one 12-volt Group 24 battery which will give you about 70-85 Ah of capacity. Assuming the sun has charged the batteries completely by nightfall, and sticking to the rule of using only 1/3 of your total battery capacity each night, you will have only 25 Ah available each evening. That isn't very much!
What is the best upgrade strategy?
Upgrading to two 12-volt Group 24 batteries (wired in parallel) will give you 140-170 Ah of capacity.
However, a 6-volt golf cart style battery has the same footprint as a Group 24 12-volt battery (although it is about 3″ taller), and a pair of them wired in series will give you about 210-240 Ah of capacity.
So, rather than buying a second 12-volt Group 24 batteries and getting just 140-170 Ah of capacity out of the pair, why not sell the 12 volt battery and buy to two 6-volt golf cart style batteries for 210-240 Ah of capacity? That's what we did on our first trailer. Just make sure that you have enough height in the battery compartment for the taller golf cart batteries.
So far I've been talking about wet cell batteries, and these kinds of batteries need to be maintained. Wet cell batteries are made with thick metal plates and liquid between them. Over time the liquid evaporates and needs to be replaced with distilled water. Also, over time, sulphite builds up on the plates and needs to be removed by "equalizing" the batteries.
Once a month Mark checks the liquid levels in each cell of each battery and pours in a little distilled water wherever needed. He also checks the condition of each battery cell using a hydrometer. This little device indicates whether a cell is functioning at full capacity. Then he equalizes the batteries by programming our charge controller to raise the voltage on them to one volt higher than their normal charging voltage for five hours. Last of all, he re-checks the liquid level in each battery cell and adds distilled water as needed and re-checks each cell with the hydrometer. Usually any cells that had a poor reading before equalizing now give a good reading.
This maintenance stuff can be avoided by buying AGM batteries which are maintenance free. However, AGM batteries are really expensive. One big advantage of AGM batteries for sailors and for people with tight battery compartments is that they operate fine in any position, that is, they can be installed on their sides and will operate when a sailboat is heeling. We had them on our sailboat.
On our trailers, we have opted for wet cell batteries. We had Trojan 105 batteries for the first five years on our fifth wheel. Then we replaced them with cheaper Costco batteries which have been working just fine.
Battery capacity is only part of the story. The ultimate limiting factor is how many amp-hours the solar panels can put into the batteries during the day. If the solar panels are sized too small to charge the batteries sufficiently each day, you will eventually discharge the batteries over a series of days and they will be dead.
Solar panels are rated in terms of Watts. The relationship between the amp-hours that the panel can store in a battery and the panel's watts rating is not straight forward. Suffice it to say that a 130 Watt panel produces 7.5 amps in maximum sunlight when the panel is exactly perpendicular to the sun, and both of those numbers are available in the specs for the panel. What isn't stated, however, is how many amp-hours a panel will produce in a given day. That is because it varies by what latitude you are at, what angle the sun is to the panel (which changes all day long), how brightly the sun shines, how many clouds go by, etc.
We have found that each of our 120 watt and 130 watt panels typically produces between about 8 Ah and 40 Ah per day depending on the season, weather, latitude, battery demands, etc. Most commonly, they produce around 25-30 Ah per day each.
If you have the time and inclination (who's got that stuff?), you can figure out how many amp-hours you use each night. Make sure that that number is less than 1/3 of your total battery capacity AND make sure your panels can provide that many amp-hours of charging each day.
But all that sounds very difficult.
As I have mentioned before, we changed how we lived when we had a small solar power installation and again when we got a big one. You can opt to live with very little electricity or not.
We met a couple living on their 27′ sailboat on its trailer in the desert in Quartzsite, Arizona (they were on their way to launch it in the Sea of Cortez). They were using just 6 amp-hours per day because they had a tiny solar panel. Lord knows, I never saw their lights on at night! In our little Lynx travel trailer we used about 25-35 amp-hours per day. In our Hitchhiker fifth wheel we use an average of 60-120 amp-hours per day.
So as a rule of thumb, here is the number of amp-hours you might consume per day:
• 6 Ah = living ultra-conservatively
• 35 Ah = living very modestly
• 120 Ah = living much the way you do in your house
The amp-hour capacity of your battery bank should be three (to four) times your typical daily amp-hour usage.
A popular rule of thumb is to match (roughly) the amp-hour capacity of the batteries to the watts capacity of the solar panels. So, 140 Ah of battery capacity "goes with" 140 watts of solar power. 440 Ah of batteries "goes with" 440 watts of solar power.
However, having more solar capacity than that is not a problem, as it gives you much more flexibility in case you have cloudy days, the panels aren't oriented well towards the sun, or you have periodic shading during the day from buildings or trees.
OUR "FULL-TIMER" RV SOLAR POWER SYSTEM (~$2,500 in parts)
In a nutshell, in order to run your RV with the same level of comfort as a house, using all of your appliances whenever you feel like it without thinking about conserving at all, you will need at least the following:
- Four or more 6-volt batteries giving you at least 440 amp-hours of capacity
We have four 6-volt batteries (2 pairs of batteries in series to make two 12-volt equivalent batteries, and then those 2 twelve volt equivalent batteries placed in parallel with each other). We had Trojan 105's for the first five years, and after that we've had batteries from Costco, ~$480
- 500 or more watts of solar power (preferably 600-800 watts)
We have three 120-watt Mitsubishi panels and one 130-watt Kyocera panel, for a total of 490 watts of solar power, `$1,140
- A charge controller that can support 40 amps or more (preferably 60 or 80 amps)
We have an Outback FlexMax 60 60 amp charge controller (consider the FlexMax 80) $565
- A true sine wave inverter that can supply at least 1000 watts of AC power (preferably 2000 or 3000 watts)
Ours is an Exceltech XP 1100 watt true-sine wave inverter $600
This system will power everything except the air conditioner, regardless of weather or season. My notes indicating "preferably" larger sizes for everything reflects the fact that our installation is now quite old and component parts costs are half what they were when we were buying. More is definitely better.
I've never heard anyone say they wished they had less solar power!
Mark did the installation of this solar power system on our Hitchhiker fifth wheel. My rough guess is that the installation might have cost $700-$1,500 if done by an experienced installer. It took him three partial days, largely because we were boondocked in the woods about 15 miles from Home Depot, and I had to keep running back and forth to get little things for him!
NOTES and LESSONS LEARNED
More and more solar power equipment manufacturers are selling complete kits for RVs, boats and cabins. Here is an example full-timer kit from Go Power and here is a small "weekender/vacation" portable solar panel kit that folds into an easy-to-carry suitcase!!.
INVERTER and CONVERTER CONFUSION
If you are like me, the terms "inverter" and "converter" are confusing. They sound so similar it seems they must be one and the same thing. They are actually two very different components with very different missions in an RV.
A converter takes the AC power coming in from the shore power cord (via electrical hookups or a generator) and gives power to all the DC appliances in the rig so the batteries can take a break. It essentially does what the batteries do, but does it only when there is shore power.
The DC converter in an RV also charges the batteries while connected to shore power. Some converters have sophisticated multi-stage charging mechanisms, and others simply provide a trickle charge.
The DC converter is not involved in the solar power system. In our "full-time" solar setup, the DC converter is actually unplugged because our inverter powers all the AC outlets in the rig. Because of our converter's design, when it is plugged in it senses when there is AC power available and automatically turns on. This would impose a huge demand on our batteries whenever we turned on the inverter.
Almost all trailers and many smaller motorhomes have a converter installed at the factory.
An inverter takes the DC power from the batteries and converts it to AC power so you can run things like TVs, computers, vacuum cleaners, hair dryers, toasters, etc., and also charge things like your phone and camera batteries. Turn on the inverter, plug an AC appliance like an electric razor or TV into it, and poof, the razor or TV works.
Inverters come in two flavors:
True Sine Wave (or Pure Sine Wave) which means the AC power signal coming out of the inverter is identical to the power signal of a wall outlet in a house (a smooth sine wave).
Modified Sine Wave which means the waveform is clipped at the top and bottom and is stair-stepped in between rather than being a smooth sine wave.
It is easier to convert DC power to a square-type wave than a smooth sine wave, so modified sine wave inverters are much cheaper. However, some sensitive AC appliances don't work with a modified sine wave inverter.
We purchased a high-end true sine wave inverter for our "full-time" solar setup, because it matched the quality of the system and our particular unit was noted for its ruggedness (we run it 15 hours a day, sometimes 24). Our Exeltech true sine-wave inverter is designed to operate medical equipment, so it provides exceptionally clean and stable AC power.
See our story "How Much Inverter Is Enough?" to learn about what happened to us when we accidentally "blew up" our fancy Exeltech true sine wave inverter and had to live on a tiny cheapo 350 watt modified sine wave inverter while waiting for the parts to fix it!
Ironically, some RV parks have unstable AC power that can damage AC appliances in an RV. Our inverter power from our Exeltech is cleaner and more reliable (Exeltech inverters are designed to power sensitive medical equipment)! Desktop computers, laser printers, TV and stereo equipment and Sonicare toothbrushes are the most likely appliances to have trouble with modified sine wave inverters. However, when we used modified sine wave inverters exclusively with our small solar power setup on our Lynx travel trailer, we never had a problem with any of our appliances. Modified sine wave inverters often have loud fans, and Mark did have to put some WD40 on our Radio Shack inverter twice when the fan quit working unexpectedly.
To add to the confusion about inverters and converters, some inverters combine a little of the functionality of both an inverter and a converter. These are called inverter/chargers and have two independent functions: (1) convert the batteries' DC power to AC (inverter), and (2) use the AC power from the shore power cord (connected to electrical hookups or generator) and charge the batteries.
These are pricey pieces of equipment and many higher end motorhomes come with them. Our sailboat came with both a 600 watt pure sine wave inverter (which we used for everything on the boat except the microwave) and a 2500 watt modified sine wave inverter/charger (which powered the microwave and charged the batteries when we plugged into shore power).
The distinction between inverters and converters is pretty easy, isn't it? However, recently when I was in an auto parts store I noticed a box labeled "POWER CONVERTER" and the picture and description were very clearly that of an INVERTER! So, maybe the distinction is going to get all muddied up after all.
The current trend in full-time RVs is to manufacture them with residential AC refrigerators. They are built with an inverter large enough to power the refrigerator while the RV is in transit. This is great for folks that are going to plug into electrical hookups 100% of the time. However, the electricity required to run a refrigerator, whether AC or DC, and no matter how Energy Star Efficient it is rated to be, is astronomical. If you plan to boondock at all, and don't want to run your generator 24/7, make sure your unit has a fridge that can run on propane.
How much electricity does a fridge use? Our sailboat had a 3.5 cubic foot DC refrigerator ("counter height" or "dorm size") that was built for RV use. It did not have a freezer compartment. We had 710 amp-hours of AGM batteries and 555 watts of solar power. Granted, we were living in the tropics and the ambient cabin temperature was generally 85 degrees. Even so, the fridge compressor ran about 50% of the time and our solar power system was pushed to the max to keep the batteries topped off every day.
We had a separate standalone 2.5 cubic foot DC freezer on our sailboat. If we turned the freezer on, the solar panels could not keep the batteries charged without supplemental charging from the engine alternator every third or fourth day.
In an online RV forum I asked a group of full-timers if anyone had boondocked for several weeks or months at a time with a residential AC fridge. Two responded that they had boondocked for a single overnight, and they had turned their fridges off so they didn't have to run the generator all night long. One had boondocked for six weeks. They had a 10 cubic foot AC fridge, 1200 amp-hours of battery capacity (600 lbs of batteries), and 1200 watts of solar power. They turned the fridge off every night and let the ice cream refreeze every day. They were in a bus conversion so the weight of the batteries was manageable.
Still confused about the components and operation of an RV solar power system? See our four part RV SOLAR POWER TUTORIAL series where these concepts are re-introduced and discussed in greater detail:
- Solar Power Tutorial, 1 – Basic Concepts
- Solar Power Tutorial, 2 – Small "weekend/vacation" systems
- Solar Power Tutorial, 3 – Full-time Systems
- Solar Power Tutorial, 4 – Advanced Topics
Curious about the solar power installation we did on our sailboat? See our page: SAILBOAT SOLAR POWER INSTALLATION.
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Where do you buy solar panels, charge controllers, inverters and such? Surprisingly, Amazon offers solar power kits and more. Click the following links for a wider selection of:
- Solar power kits (all sizes)
- Go Power Full-timer Kit (Complete kit!)
- Morningstar Charge Controllers (for small systems)
- Outback charge controllers (for big "full-timer" systems)
- Modified Sine Wave Inverters (for "small" systems)
- Pure sine wave inverters (for big "full-timer" systems)
We receive a 4-6% commission for any Amazon purchases made through links on our site. This helps us cover our out-of-pocket expenses for keeping this site running, and we extend a huge "thank you" for shopping through us. If you buy something, let us know!!
Need help with your RV solar installation? Check in with the experienced installers at RV Mobile Solar !!
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The United Republic of Tanzania provides the framework for the Tanzania military structure. Within the framework, The Ministry of Defence and National Service is responsible for ensuring the Tanzania Peoples Defence Forces (TPDF) supports and defends the country against all external enemies and assists the civil authority and civil power. The TPDF was established in 1964 after a mutiny which led to the disbanding of the colonial-oriented army, the Tanganyika Rifles (TR). President Nyerere decided to integrate the TPDF into the political system and into the society it served. Military officers and political leaders interchanged positions in the military, the party, and the government. The TPDF was a defense force and one of the national armies which supported the liberation struggle. The TPDF has supported the Tanzania foreign and defense policies by participating in the liberation struggles in Southern Africa and training of the liberation forces in the defense of the country due to insecurity at the borders with Uganda and the Southern border with Mozambique. The intent of the Peoples' Militia was to create a sense of responsibility and national pride in the civilian population by welcoming the citizens to play a role in the defense of the country. The National Service was introduced to enable the Tanzania youth with the ability to build national unity, and serve the country. The National Service provides the youth with military training and with skills for self reliance. The Militia and the National Service provide the TPDF with a reserve force to augment the military capability.
This section contains comprehensive information on the Tanzania defence and paramilitary framework including Tanzania Peoples Defense Force- TPDF, Prisons, Police Force, National Service, National Defense Policy and Peoples' Militia.