text:
Decisions, decisions, decisions
By JHLynch
Sales First Aid
The decision. The moment of truth. The moment when you expect to find out if you have scored or went wide right.
Too many times prospects and clients have made a decision not to make a decision and mislead us into thinking that we have something that we don't.
Many times we assume that we have the decision maker, or at least the one with the most influence and we don't. We might have one of many decision makers, or we might just have one of the decision makers who has input but not the final say.
If that were the case, how much time should you spend with this person and not the others? How in depth into the problem should you go with just this person? Why?
Everyone has their own view or perception of the problem. If we don't address the problem, as it is perceived by all decision makers, someone may feel that they were short changed or discounted and will end up being the person who doesn't want to go along with the proposed solution or plan.
The key is knowing who the decision makers are, what stature they have in the decision making process and the process itself. Knowing these things one can better determine how to proceed.
To be notified next time I post an article, please click the "Follow" button below my headshot in the top left corner.


text:
Actoplus MET
Type 2 Diabetes Patients Fall Into Three Groups »
"People with type 2 diabetes fall into three distinct groups, say researchers who have analyzed genotypes and data pulled from electronic health records (EHRs).
Knowing those groups and health risks associated with them may help provid"...
Read the Type 2 Diabetes Patients Fall Into Three Groups article »
Actoplus MET, Actoplus MET XR
ACTOPLUS MET is a thiazolidinedione and biguanide combination product indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus who are already treated with a thiazolidinedione and metformin or who have inadequate glycemic control on a thiazolidinedione alone or metformin alone.
The use of antihyperglycemic therapy in the management of type 2 diabetes should be individualized on the basis of effectiveness and tolerability while not exceeding the maximum recommended daily dose of pioglitazone 45 mg and metformin 2550 mg.
Dosage Recommendations
Selecting the starting dose of ACTOPLUS MET should be based on the patient's current regimen of pioglitazone and/or metformin. After initiation of ACTOPLUS MET or with dose increase, patients should be carefully monitored for adverse events related to fluid retention (see BOXED WARNING and WARNINGS, Pioglitazone hydrochloride). ACTOPLUS MET should be given in divided daily doses with meals to reduce the gastrointestinal side effects associated with metformin.
Starting dose for patients inadequately controlled on metformin monotherapy
Based on the usual starting dose of pioglitazone (15-30 mg daily), ACTOPLUS MET may be initiated at either the 15 mg/500 mg or 15 mg/850 mg tablet strength once or twice daily, and gradually titrated after assessing adequacy of therapeutic response.
Starting dose for patients who initially responded to pioglitazone monotherapy and require additional glycemic control
Based on the usual starting doses of metformin (500 mg twice daily or 850 mg daily), ACTOPLUS MET may be initiated at either the 15 mg/500 mg twice daily or 15 mg/850 mg tablet strength once daily, and gradually titrated after assessing adequacy of therapeutic response.
Starting dose for patients switching from combination therapy of pioglitazone plus metformin as separate tablets
ACTOPLUS MET may be initiated with either the 15 mg/500 mg or 15 mg/850 mg tablet strengths based on the dose of pioglitazone and metformin already being taken.
No studies have been performed specifically examining the safety and efficacy of ACTOPLUS MET in patients previously treated with other oral hypoglycemic agents and switched to ACTOPLUS MET. Any change in therapy of type 2 diabetes should be undertaken with care and appropriate monitoring as changes in glycemic control can occur.
Sufficient time should be given to assess adequacy of therapeutic response. Ideally, the response to therapy should be evaluated using A1C, which is a better indicator of long-term glycemic control than FPG alone. A1C reflects glycemia over the past two to three months. In clinical use, it is recommended that patients be treated with ACTOPLUS MET for a period of time adequate to evaluate change in A1C (8-12 weeks) unless glycemic control as measured by FPG deteriorates.
Special Patient Populations
ACTOPLUS MET is not recommended for use in pregnancy or for use in pediatric patients.
The initial and maintenance dosing of ACTOPLUS MET should be conservative in patients with advanced age, due to the potential for decreased renal function in this population. Any dosage adjustment should be based on a careful assessment of renal function. Generally, elderly, debilitated, and malnourished patients should not be titrated to the maximum dose of ACTOPLUS MET. Monitoring of renal function is necessary to aid in prevention of metforminassociated lactic acidosis, particularly in the elderly (see WARNINGS, Metformin hydrochloride and PRECAUTIONS, General: Metformin hydrochloride).
Therapy with ACTOPLUS MET should not be initiated if the patient exhibits clinical evidence of active liver disease or increased serum transaminase levels (ALT greater than 2.5 times the upper limit of normal) at start of therapy (see PRECAUTIONS, General: Pioglitazone hydrochloride and CLINICAL PHARMACOLOGY, Special Populations, Hepatic Insufficiency). Liver enzyme monitoring is recommended in all patients prior to initiation of therapy with ACTOPLUS MET and periodically thereafter (see PRECAUTIONS, General: Pioglitazone hydrochloride and PRECAUTIONS, Laboratory Tests).
Maximum Recommended Dose
ACTOPLUS MET tablets are available as a 15 mg pioglitazone plus 500 mg metformin or a 15 mg pioglitazone plus 850 mg metformin formulation for oral administration. The maximum recommended dose for pioglitazone is 45 mg daily. The maximum recommended daily dose for metformin is 2550 mg in adults.
ACTOPLUS MET is available in 15 mg pioglitazone hydrochloride (as the base)/500 mg metformin hydrochloride and 15 mg pioglitazone hydrochloride (as the base)/850 mg metformin hydrochloride tablets as follows:
15 mg/500 mg tablet: white to off-white, oblong, film-coated tablet with "4833M" on one side, and "15/500" on the other, available in:
Bottles of 60 NDC 64764-155-60
Bottles of 180 NDC 64764-155-18
15 mg/850 mg tablet: white to off-white, oblong, film-coated tablet with "4833M" on one side, and "15/850" on the other, available in:
Bottles of 60 NDC 64764-158-60
Bottles of 180 NDC 64764-158-18
Store at 25°C (77°F); excursions permitted to 15-30°C (59-86°F) [see USP Controlled Room Temperature]. Keep container tightly closed, and protect from moisture and humidity.
Distributed by: Takeda Pharmaceuticals America, Inc. Deerfield, IL 60015. July 2011This monograph has been modified to include the generic and brand name in many instances.
Last reviewed on RxList: 6/18/2012
Actoplus MET, Actoplus MET XR FDA Prescribing Information
Additional Actoplus MET, Actoplus MET XR Information
- Actoplus MET, Actoplus MET XR Drug Interactions Center: pioglitazone-metformin oral
- Actoplus MET, Actoplus MET XR Side Effects Center
- Actoplus MET, Actoplus MET XR in detail including Side Effects and Drug Images
- Actoplus MET, Actoplus MET XR Overview including Precautions
- Actoplus MET, Actoplus MET XR FDA Approved Prescribing Information including Dosage
Actoplus MET, Actoplus MET XR - User Reviews
Actoplus MET, Actoplus MET XR User Reviews
Now you can gain knowledge and insight about a drug treatment with Patient Discussions.
Here is a collection of user reviews for the medication Actoplus MET, Actoplus MET XR sorted by most helpful.
Report Problems to the Food and Drug Administration
You are encouraged to report negative side effects of prescription drugs to the FDA. Visit the FDA MedWatch website or call 1-800-FDA-1088.
Women's Health
Find out what women really need.

subset: commoncrawl


text:
- Report: #889384
Report - Rebuttal - Arbitrate
Complaint Review: bestvacationsever.com
bestvacationsever.comInternet United States of America
bestvacationsever.com LivingSocial assisted scam Internet
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When I called 1 month later, I was told that my deal had expired and they only extended me courtesy by allowing me to book pass that. The agent didnt tell me this during our first call. I was upset. Then I was told me I have to pay an additional $50 date change fee. Even though their website stated you need at least 7 days, with no mention of a policy for promotional deals. They have 10days advance notice. Their agents are inexperience and rude. This will be posted on every site that reviews this company.
This report was posted on Ripoff Report on 05/28/2012 09:58 AM and is a permanent record located here: http://www.ripoffreport.com/r/bestvacationsevercom/internet/bestvacationsevercom-LivingSocial-assisted-scam-Internet-889384. The posting time indicated is Arizona local time. Arizona does not observe daylight savings so the post time may be Mountain or Pacific depending on the time of year.
Ripoff Report has an exclusive license to this report. It may not be copied without the written permission of Ripoff Report.
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strict standards for business conduct.


text:
Fans come first in the world of sports. At Fanatics, we embody that in everything we do as we bring you the very best officially licensed sports apparel. As official partners of the NFL, MLB, NBA and NHL, our emphasis is always on a top-notch experience for fans everywhere. Soccer fans can score a goal on team pride with our new assortment of MLS and World Football apparel. And any Fanatics shopper can take advantage of our free Fanatics Rewards program, awarding 5% FanCash back on all purchases to build credit for more gear. Our Satisfaction Guarantee is unmatched in the industry and ensures you get the most out of your shopping experience every time. Fanatics isn't just a leading sports apparel provider - we're fans just like you, and always put the fan first in everything we do.
Reviewed by 2 customers
Comments about San Francisco 49ers Acrylic Glitter Freeform Keychain - Scarlet/Gold:
Going to make a great gift.
- Was this a gift?:
- Yes
- Attractive
- Durable
- Functional
- Lightweight
- Small
Best Uses
- Everyday Use
- Holding Multiple Items
Comments about San Francisco 49ers Acrylic Glitter Freeform Keychain - Scarlet/Gold:
Key chain is everything the description says. Durable and glittery, yet smaller than I expected.
- Comfort vs Style:
- Style Driven
- Was this a gift?:
- No


text:
TAOS, N.M. - Danny Joe Clark, 52, died March 10, 2005, at his home in Taos.
He is survived by his parents, Charles C. "Tip" and Mary Clark of New Madrid, Mo.; one brother and sister-in-law, Gary and Kathy Clark of Branson, Mo.; three sisters and two brothers-in-law, Teresa and Larry Blunt and Tammy and Johnny Jones of New Madrid and Kem Clark of St. Louis; nieces and nephews, Chris and Tina Clark and daughters, Morgan and Kaitlyn of St. Louis, Jasen and Paige Jones of Las Vegas, Shannon and Paulette Blunt and son, Nicholas, of Alexandria, Va., Tori Jones of New Madrid, Brandon Clark and daughter, Aryonna of Cahokia, Ill., and Amber and T.J. Gould and daughter, Sady, of Gary, Ind.; a special family friend, Stacie Murray of St. Louis; and many aunts, uncles and cousins.
He was preceded in death by his grandparents, Tommy and Eva Stultz and William and Flossie Clark.
During his lifetime, Danny worked for Union Pacific Railroad and the Sikeston Power Plant, performed volunteer work, received a certificate in gerontology and earned a degree from New Mexico University. Also he served in the U.S. Air Force, spending a year in Madrid, Spain, and was a member of the New Madrid Baptist Church. An extensive traveler, he had a love of philosophy, music, education and motorcycles.
He loved his family and friends deeply and he will be sadly missed but it brings us great joy to know he has gone on to be at peace with the Lord. We will always remember the love, knowledge and experiences he shared with us.
A memorial service will be at 10:30 a.m. March 15 at the New Madrid Baptist Church.
- - -
Memorial donations
may be made to:
New Madrid Baptist Church
1240 Scott St.
New Madrid, MO, 63869
or the New Madrid County Memorial Library 431 Mill St. New Madrid, MO 63869
or Missouri Institute
of Mental Health
5400 Arsenal
St. Louis, MO 63139
Paid obituary


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The Boise State Broncos remain undefeated, and continue their quest for a shot at the BCS Championship after a penalty marred game on Saturday in Boise. Failing to beat the spread, the Broncos struggled at times with sloppy play and penalties.
With eight penalties for 58 yards, Boise State was a combination of potent offense, stifling defense, and costly miscues.
In a very worrisome moment, Oregon State receiver James Rodgers was left motionless and unconscious on the field after a devastating blind helmet-to-helmet hit by Boise's Winston Venable. Yanked from the game, Rodgers appeared confused on the sidelines. The incident sparked tensions on both teams, and a series of unsportsmanlike conduct calls and personal fouls followed. BSU gave up 30 yards and a TD as a direct result.
The hit by Venable was not penalized. But Oregon State certainly was by the loss of Rodgers, who had earlier scored a TD on a kickoff return.
Reminiscent of the game against Oregon in 2008 when Bronco Jeron Johnson was ejected for helmet-to-helmet hits, BSU's reputation as a physical team is becoming legendary. BSU knocked three players out of that game with bell-ringing head shots, including then QB Jeremiah Masoli en route to a close victory.
With Venable's hit, it is becoming obvious that the Broncos have taken physical play to a new and very dangerous level, relying upon it as a key component of their winning formula.
Johnson's 2008 hit sparked complaints to WAC and the NCAA officials about BSU's use of helmet-to-helmet hits, and resulted in increased penalty calls afterward. Brain injuries among football players are increasingly being recognized in the medical literature and helmet-to-helmet hits may be a contributing factor.
Before someone is killed or paralyzed, the NCAA should once again take measures to curtail such hits.
BSU is solidifying their brand. They are now becoming nationally known as a very well-coached, terrific football team. Gone are the days when they were cute underdogs with an arsenal of trick plays.
The Broncos are now etching their mark as a taunting and physical team, so physical in fact that they are leaving players unconscious on the field, dazed on the sidelines and out of the game.


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- Conference date: 22–24 October 2011
- Location: Bandung, Indonesia
The objectives of this quantitative survey research were (1) to establish the level of scientific reasoning (SR) skills among science, mathematics and engineering (SME) undergraduates in Malaysian Institute of Higher Learning (IHL); (b) to identify the types of instructional methods in teaching SME at universities; and (c) to map instructional methods employed to the level of SR skills among the undergraduates. There were six universities according to zone involved in this study using the stratification random sampling technique. For each university, the faculties that involved were faculties which have degree students in science, mathematics and engineering programme. A total of 975 students were participated in this study. There were two instruments used in this study namely, the Lawson Scientific Reasoning Skills Test and the Lecturers' Teaching Style Survey. The descriptive statistics and the inferential statistics such as mean, t-test and Pearson correlation were used to analyze the data. Findings of the study showed that most students had concrete level of scientific reasoning skills where the overall mean was 3.23. The expert and delegator were dominant lecturers' teaching styles according to students' perception. In addition, there was no correlation between lecturers' teaching style and the level of scientific reasoning skills. Thus, this study cannot map the dominant lecturers' teaching style to the level of scientific reasoning skills of Science, Mathematics and Engineering undergraduates in Malaysian Public Institute of Higher Learning. Nevertheless, this study gave some indications that the expert and delegator teaching styles were not contributed to the development of students' scientific reasoning skills. This study can be used as a baseline for Science, Mathematics and Engineering undergraduates' level of scientific reasoning skills in Malaysian Public Institute of Higher Learning. Overall, this study also opens an endless source of other researchers to investigate more areas on scientific reasoning skills so that the potential instructional model can be developed to enhance students' level of scientific reasoning skills in Malaysian Public Institute of Higher Learning.
Probing Inflation with CMB PolarizationDaniel Baumann, Mark G. Jackson, Peter Adshead, Alexandre Amblard, Amjad Ashoorioon, Nicola Bartolo, Rachel Bean, Maria Beltrán, Francesco de Bernardis, Simeon Bird, Xingang Chen, Daniel J. H. Chung, Loris Colombo, Asantha Cooray, Paolo Creminelli, Scott Dodelson, Joanna Dunkley, Cora Dvorkin, Richard Easther, Fabio Finelli, Raphael Flauger, Mark P. Hertzberg, Katherine Jones‐Smith, Shamit Kachru, Kenji Kadota, Justin Khoury, William H. Kinney, Eiichiro Komatsu, Lawrence M. Krauss, Julien Lesgourgues, Andrew Liddle, Michele Liguori, Eugene Lim, Andrei Linde, Sabino Matarrese, Harsh Mathur, Liam McAllister, Alessandro Melchiorri, Alberto Nicolis, Luca Pagano, Hiranya V. Peiris, Marco Peloso, Levon Pogosian, Elena Pierpaoli, Antonio Riotto, Uroš Seljak, Leonardo Senatore, Sarah Shandera, Eva Silverstein, Tristan Smith, Pascal Vaudrevange, Licia Verde, Ben Wandelt, David Wands, Scott Watson, Mark Wyman, Amit Yadav, Wessel Valkenburg and Matias Zaldarriaga
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text:
Recently, Esquire Magazine conducted an interview titled
'Edward Van Halen Is Alive' in which the guitarist opened up about
his well documented alcohol issues, his tempestuous releationship
with singer, David Lee Roth and what it's like to play alongside
his son Wolfgang in the new-original Van Halen line-up.
Whilst most interviews since the release of the new album 'A
Different Kind Of Truth' have been handled by the outspoken
frontman David Lee Roth, this interview offers a refreshing insight
into Eddie's new-found energy for life and the band and a couple of
well kept secrets too, most notably the reall story behind
the the Variac and his amp.
Here are some highlights from the
On drinking:
"The funny thing is, about the whole alcoholism thing: It wasn't
really the partying. It was like - I don't mean to blame my dad,
but when I started playing in front of people, I'd get so damn
nervous. I asked him, Dad, how do you do it?' That's when he handed
me the cigarette and the drink. And I go, Oh, this is good! It
works! For so long, it really did work. And I certainly didn't do
it to party. I would do blow and I would drink, and then I would go
to my room and write music."
On feeling better after getting sober:
"There was one day, I think. Because I must have laid on the
couch for a year. Just watching Law & Order.What's funny is:
When I drank and did drugs, I never watched TV. Wolfie never, never
saw me watch TV growing up. I was always in the studio, making
music, and now, nothing. All of the sudden I'm on the couch
watching TV, going, 'This is a fucking trip.'"
On recording the new album:
"Before we decided to actually make a full record, we said,
'Hey, let's do some old demos.' And we actually recorded three of
them already. And I engineered She's The Woman, Out Of Space and
Bullethead, and it ended up turning into a whole record. But we
figured: Why not give fans the era that they liked, you know?"
On his son, Wolfgang, and his brother,
"I can't think of anyone more blessed than me. For one, you know
all the bullshit I've been through in my life. To have a brother
that I've been playing with since day one, and now my son. I don't
think anyone else in music can actually say that. I don't know
anyone who has a son and brother that they play together."
Peter Yang
On David Lee Roth:
"We never really hated each other. I think the press blew that
out of proportion. He did kind of blindside us by leaving - we
certainly weren't ready for that. But we always, if we argued - you
know, now it's always about, about the structure of a song. It's
never personal. We've never on a personal level not gotten
The story of the Variac and his amp:
Dave and I did an interview promo thing before the first record
came out... The guy's going, 'We have Van Halen, a brand-new band
from L.A. here in the studio. So Dave, tell me' ... And here's
Dave, 'Bop, bop, yabba, dabba, doo,' you know? Then he turns to me
and says, I understand you and your brother, Alex, are from
Amsterdam, Holland.' And I went, 'Yeah.' Dead air.
"So afterwards, Dave goes, 'Here's what you're gonna do. You're
gonna lie. You're gonna make up some shit so they don't remember
it.'...So anyway, I do my first full-blown interview with Guitar
Player, and that whole thing is in my head.
"I had my 100-volt Marshall. I bought one through the recycling
or the newspaper that was from England, and it was set on 220
volts. I didn't know. So I plugged the thing in, but I'm going,
'Fucking thing doesn't work. I got ripped off.' I just let it sit
there. After about an hour, there's sound coming out, but it's
really quiet, cause it's running on half voltage. So I go, 'Hey,
wait a minute. It sounds exactly like it's supposed to all the way
up, but it's really quiet.' So we had a light dimmer in the house,
and I hooked up the two leaves from the amp to the light, so I did
it backwards, blew out the fuse box.
"Then I went down to DOW Radio and asked, 'Do you guys have any
kind of super duper light dimmer?' They go, 'Yeah, it's all Variac,
variable transformer, you know.' And on the dial you could crank it
up to 140 volts or down to zero. So I figured, if it's on 220 and
it's that quiet, if I take the voltage and lower it, I wonder how
low I can go and it still work... So, my Variac, my variable
transformer was my volume knob. Too loud, [makes knob turning
sound] I'd lower it down to 50.
"I told people the complete opposite. I told them I raised it up
140 volts. I felt so bad. I felt so fucking horrible, man. They
said, 'Please don't attempt what Eddie Van Halen said in the last
interview,' because everyone was blowing their amps.'... I felt so
bad. I never lied again after that."
On being tight with Dave:
"The last tour, I'd go over to Dave's room and he was all the
way over on the opposite side. He kind of kept to himself. We're a
lot tighter. It feels more like a band, and it is more of a band.
It's family to me, you know. Always has been. I think - was it the
Hanson press gig that we did? - where Dave just came up to me, gave
me the biggest hug and he just said, 'Your fuckin' son, man. He's a
motherfucker. He's risen to the occasion and beyond.' That made me
You can read more of Eddie Van Halen in Esquire here.
Meanwhile, Van Halen have also added another 18 concerts to
its highly successful 2012 North American tour. The newly added
dates begin July 7 with an encore performance at the Mohegan Sun
Arena in Uncasville, Connecticut.
The newly added dates are as follows:
(PRESS RELEASE): The MXR design team has collaborated with Eddie Van Halen to deliver a full range of powerful saturation and hyper driven tones right...
Van Halen launched their 2015 remaster series earlier this year with the reissue of their debut album, Van Halen...
A preview of Van Halen's forthcoming Tokyo Dome Live in Concert release in the form of a short...
Van Halen Frontman Talks New Album -
In a recent interview with US satellite radio station SiriusXM, Van Halen frontman...
Van Halen's Eddie Donates Guitar and Jersey to Last Chance for Animals -
Van Halen legend Eddie Van Halen has...
Van Halen's Tokyo Dome Concert Available in
Full -
Van Halen performed at Japan's Tokyo Dome on
David Lee Roth Talks Van Halen Future -
Van Halen frontman David Lee
Roth has spoken openly...
Eddie Van Halen Poses with Giant 'Frankenstrat'
Eddie Van Halen stopped off at the
Universal CityWalk...
PitCam.TV conducted an interview with
vocalist/guitarist Mikael Åkerfeldt of
Swedish progressive metallers Opeth at this
year's edition of the Wacken Open
Air ...
A: Steve Vai - EVO Ibanez Jem JEM7VWH
Evo is the name Steve Vai gave to his primary...
When a large number of summer dates were removed
from Van
Halen's website in May without an explanation, it wasn't...
As Van
Halen close out the string of dates before the famous
postponement of the rest of their tour, this month's...
Van Halen Hint at 2013 Tour -
After their recent cancellation debacle, which saw the hard rock...
A full length concert from the recent Van halen 'A Different
Kind Of Truth' has emerged online. The multi-camera...
David Lee Roth posted a video this weekend explaining the
mysteriously postponed dates on Van Halen's tour.
Eddie Van Halen and his Bandmate/Bandleader/Son Wolfgang
recently sat down with Esquire magazine to talk all things Van
Van Halen are offering fans the chance to own a limited-edition
seven-inch single of 'She's the Woman' with the...
Van Halen have premiered the second single off their new album, A Different Kind of Truth, rolling out...
Soundgarden frontman Chris Cornell has opened up about his
experiences with drug abuse and spoke about the decline of...


text:
Oklahoma suffers quakes after fracking
A swarm of earthquakes that have shaken homes and rattled nerves. Nearby, fracking operations are ongoing, continuously disturbing both the environment and people's peace of mind.
Gore strikes hard (and strikes out), again
While capitalism is a major cause of the environmental problems we face, humanity needs environmental change to start happening now - we can't wait for socialism.
North Dakota park threatened by oil, gas drilling
The park, which is home to a great variety of wildlife, 100 miles of hiking and horse trails, and skies where visitors can sometimes witness the Northern Lightsmay soon be marred by oil rigs.
Environment, economy linked at new UN assembly
The environment is no longer a niche topic backed by a passionate minority, Achim Steiner said, but is clearly linked to economic and societal issues.
Obama, actor DiCaprio turn the tide on protecting marine areas
President Obama used his executive authority on June 17 to create the world's largest marine sanctuary, banning commercial fishing, mining, and oil exploration in a major portion of the Pacific Ocean.
Obama turns up the heat on climate change deniers
In a bold and positive move, Obama emphasized the urgency of the matter, and called on students to push the issue beyond the current partisan divide in Washington, D.C.
Gray wolf gets endangered species protection in California
This is the first time the state has stepped into the issue over the species, which is losing protection and being killed in several states.
Today in history: Stockholm meet launches global environmental movement
World Environment Day, launched by the conference, has been celebrated on June 5 each year since 1973.


text:
West Ham midfielder Mohamed Diame believes he made the right decision by joining the club and is happy with life at Upton Park.
The Senegal international arrived in London during the summer after finishing his contract with Premier League rivals Wigan.
It's believed that multiple clubs offered Diame a contract, but he rejected their advances to sign with the Hammers.
The 25-year-old feels he has made the correct decision and is delighted with life at the club:
"People did say 'Why are you going to West Ham when you can play in the Champions League?' but they can see why I did now." he told West Ham TV.
"It is a very big club in England and I am very happy to be here, now I am hoping that our good performances will continue.
"That is why I came here. When I spoke to the club I knew they were trying to build a very good team.
"We are working very hard every day on the training ground and you can see it is paying off."
Diame first appeared in the Premier League during 2009, signing for Wigan from La Liga outfit Rayo Vallecano.
He spent three successful years with the Latics, before his contract expired allowing him to move to West Ham on a free transfer.
haha, it's Demba Ba on the picture!
Ha Ha lazy journalism that is Demba Ba in the photo he now plays for the barcodes
No its not that is Diame….. take a look moron jeeezzz
So why is caroll in the picture dressed in west ham kit
diame number is 21
That's Diame, fools
It cannot be Demba Ba by default, good grief people. For starters Ba left West Ham on a free over a year ago and has been playing at Newcastle. Carroll moved to West Ham in August. Now, unless Ba has been sneaking in some guest appearances for West Ham this season alongside Carroll up front it cannot be Ba, by default! Diame squad number 21 clearly visible in the photo. Oh, and Ba looks different to Diame, another simple give away.


text:
Treasure huntin' close to home
If you haven't yet spent an afternoon wandering up and down the aisles of Third Monday Trade Days, mark your calendar now for the weekend of May 18-20. Spring festivals and flea markets are practically a rite of passage in Texas, as people are anxious to get outdoors and enjoy the nice weather before the temperature starts to soar.
Plus, where else can you find a giant turkey leg, a "Texas Rangers" sign for the game room, and hand-made Adirondack chairs for the porch all in the same place? Located in McKinney, less than an hour's drive from Dallas, Third Monday Trade Days is the oldest and largest monthly trade days/flea market in North Central Texas. Think of it as a mini-Canton, closer to home.
Over 450 artists and vendors offer almost anything you can imagine–antiques and collectibles, gifts, home décor, sporting goods, landscaping and garden materials, tools, pet jewelry and bling for the diva dog in your life, and more, along with "state fair" type high-calorie, high-fat food items that are sooo bad…and yet sooo good.
On my last trip, in addition to rediscovering the joys of the funnel cake, I found some decorative iron finials in the back of a pickup truck for $3 each that would easily have cost me $15 or $20 apiece had I purchased them at a home accessories store.
While this isn't Mexico, where bargaining is the norm, I have definitely found some vendors willing to negotiate, particularly on Sunday when they are faced with the prospect of packing all their treasures back up in the truck to head home. Never hurts to ask.
The family-friendly event offers mobility cart, wagon, and stroller rental and has a playground, train, and pony rides for the kiddos. Third Monday is open year-round from 8 a.m. to 5 p.m. on the Friday, Saturday, and Sunday before the third Monday of each month. Admission is free and parking is $3. With the possible exception of teenage boys, it's fun for the whole family.


text:
Workday's Services, Software, and Global Payroll Partners are hand-picked for their skills, experience, and capacity for delivering solutions to our client's business critical needs. Whether you're looking to accelerate time-to-market, deploy new capabilities, or integrate third-party solutions, you can depend on Workday Partners to help you achieve even greater results.
Affordable Care Act (ACA) Employer Reporting with PwC and Workday: A comprehensive ACA reporting solution
Our service partners are essential to Workday's growth and success. They are a key part of our go-to-market strategy, and play a critical role in helping companies gain value from their Workday investments. In fact, a majority of our customers deploy Workday using our service partners. These partners are trained extensively on Workday products as well as the tools and methods that enable fast, efficient deployment and ongoing adoption of new capabilities.
Advisory and Application Management Services-Only Partners (AMS) provide other services outside of Workday deployments.
Workday's Deployment Partners may also offer AMS Services. See a filtered list of partners offering AMS services.


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Alpkit Alpkids on the Blocs - Fun Climbing at Cliffhangeradded May/2009, see all Alpkit news & reviews
Product news by Sarah Stirling
Sarah Stirling reports:
Children love to climb. They have little fear although a shout of "look at me!" can often bring a shock to the on-looking parents when they see their child somewhere they really shouldn't be.
Alpkids on the Blocs is a fun climbing competition for children under 8 years old and their parents. The Alpkit climbers will show the children and their parents how they can work together to climb safely together on the 8ft high blocs as they attempt to complete 10 boulder problems. Bouldering does not use any ropes and some say is the ultimate expression of climbing. Any problem completed first time will be rewarded with 20 points. The points received will decrease the more attempts the child has on the route.
1st attempt = 20 points
2nd attempt = 15 points
3rd attempt = 10 points
4th attempt = 5 points
All children will receive 1 point for attempting any climb.
The accompanying adult must stay with the child at all times, helping and encouraging them as well spotting them in case they slip, fall or need a helping hand at any point. Alpkit climbers will show parents and guardians how to spot their child before they set off round the blocs. The climbs will be challenging and will make children think how to climb them but all the holds will be large so as not put excess strain on a child's body. No special footwear or equipment is needed to take part but close fitting clothing is recommended.
Every child that takes part will receive a free gift from Alpkit and Alpkit climbers will be on hand at all times to lend a helping hand.
At the end of the each day the points will be totaled up and the child with the most points in each category will be be crowned Champion of the Blocs.
Boys aged 6-8
Girls aged 6-8
Boys aged 4-5
Girls aged 4-5
If children are tied on scores, the child who completed the problems the quickest will be crowned the Champion.
Alpkids on the Blocs will be held in the main tent alongside the BMC's British Bouldering Competition and the Open Planet Fear Dyno Competition at Cliffhanger (see details below).
COMING SOON: Look out for the new Alpkids website from Alpkit
ALPKIT.COM - www.alpkit.com T. +44 (0)115 932 5050. Outdoors Magic Online Retailer of the Year 2008 - Winners; Singletrack Magazine Product of the Year 2008 - Hunka Bivi Bag; Outdoors Magic Product of the Year 2006 - Winners: Thanks for all your support.
Cliffhanger Festival 2009
Cliffhanger, the UK's biggest open air outdoor pursuits festival, will take place in Sheffield's Millhouses Park on July 11th and 12th. Last year, 15,000 people enjoyed the sunshine and atmosphere, tried sports from snowboarding to kayaking for free, watched sports pros compete, browsed the stalls and bargain-hunted in the outdoor gear area. The main climbing events are the British Bouldering Championships and the open Dyno Competition.
You can find out more about Cliffhanger at www.cliff-hanger.co.uk. Most events are free once you've paid the £5 to get in (kids under 16 get in free).
- Therm-a-Rest Navis Sleeping Bag Jul-13
- Scarpa Gea RS Ski Touring Boots Apr-13
- Polvere Ski Mountaineering Skis Apr-13
- Rab Infinity Down Jacket Apr-13
- COMPARISON REVIEW: Mountain Hard Shells Apr-13
- The Questionable Ethics Of Down Production Jan-13
- WITH VIDEO: NEW TNF Summit Series Meru Range Sep-12
- Autumn/Winter 2012 Polartec NeoShell Mountain Clothing Sep-12
- The Trust: Ueli Steck and Scarpa Interview Aug-12
- Patagonia Ultralight Down Jacket Jul-12
Sarah Stirling is a freelance writer and public relations consultant, specialising in outdoor sports and travel.
You can find out more about Sarah at www.sarahstirling.com
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Gear News and Outdoor Industry News at UKC and UKH presents climbing, walking and mountaineering equipment and stories that will be of interest to UKClimbing.com's readers. They are not gear reviews and are provided by companies that advertise with UKClimbing Limited. Please feel free to comment about the stories and products on the associated thread.


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Ride to honor fallen officers coming to MaineUPDATED 7:21 AM EDT Aug 19, 2013
A ride to honor fallen officers and raise money for their families comes to Maine this afternoon. WMTW News 8's Norm Karkos is in Augusta with a preview.Video Transcript
BREAK. THIS AFTERNOON, A MOTORCYCLE RIDE TO HONOR FALLEN POLICE OFFICERS, WILL ARRIVE IN AUGUSTA. IT'S ALREADY MADE SEVERAL EMOTIONAL STOPS OVER THE WEEKEND, INCLUDING ONE IN BOSTON. WMTW NEWS 8'S NORM KARKOS IS LIVE IN AUGUSTA WITH A PREVIEW OF TODAY'S EVENTS. THE RIDE-4-COPS STARTED WAS FOUNDED BACK IN 2009 TO HONOR FALLEN OFFICERS AND TO SUPPORT THEIR FAMILIES AND FRIENDS.. THE FOUNDER OF THE RIDE, HARRY HERINGTON, IS A FORMER LAW ENFORCEMENT OFFICER HIMSELF AND THE GOAL OF THE RIDE IS TO VISIT EACH STATE CAPITAL TO RAISE MONEY FOR LOCAL FAMILIES AND CHILDREN OF FALLEN OFFICERS. THIS AFTERNOON THE RIDE-4-COPS COMES HERE TO AUGUSTA. OVER THE WEEKEND, THE RIDE MADE IT'S WAY TO BOSTON WHERE IT PAID TO TRIBUTE TO FALLEN M-I-T OFFICER SEAN COLLIER. COLLIER WAS SHOT AND KILLED IN THE LINE OF DUTY ON APRIL 19-TH. HIS DEATH WAS THE STARTING POINT FOR THE MANHUNT THAT LEAD TO THE CAPTURE OF SUSPECTED BOSTON MARATHON BOMBER DZHOKHAR TSARNAEV. COLLIER'S SISTER SAID IT WAS CEREMONIES LIKE THE RIDE-4-COPS THAT HER BROTHER ALWAYS ADMIRED. "You feel the support it's something that Sean actually when he was here.. he really appreciated and enjoyed the ceremony." THE RIDE'S FOUNDER, HARRY HERINGTON TRAVELS TO EACH LOCATION OF THE RIDE ON A CUSTOMIZED HARLEY DAVIDSON THAT HAS BECOME A TRAVELING MEMORIAL TO FALLEN OFFICERS. THE BIKE FEATURES A FLAG FLYING A HALF STAFF AND A DEPICTION OF SAINT MICHAEL, THE PATRON SAINT OF POLICE OFFICERS. GOVERNOR PAUL LEPAGE AND COLONEL JOEL WILKINSON OF THE MAINE WARDENS SERVICE ARE AMONG THOSE EXPECTED TO JOIN HERINGTON AT THIS AFTERNOON'S CEREMONY. THE MAINE LEG OF THE áRIDE-4-COPSá IS EXPECTED TO BEGIN AT ONE THIS AFTERNOON AT THE LAW ENFORCEMENT OFFICERS MEMORIAL HERE IN AUGUSTA. IN AUGUSTA, NORM KARKOS. W-M-T-W NEWS 8.
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Definition of smallgoods in English:
plural nounAustralian /NZ
Cooked meats and meat products.
Example sentences
- Don't leave without trying the smallgoods, sausages or salami.
- Today the judges are continuing to work their way through entries ranging from breads, olive oils, preserves, smallgoods and dairy products.
- Apart from pre-packaged bacon and ham, the company produces saveloys and a range of other smallgoods.
For editors and proofreaders
Line breaks: small|goods
What do you find interesting about this word or phrase?
Comments that don't adhere to our Community Guidelines may be moderated or removed.
= trending


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Advocacy Group Targets New York Teacher Tenure and Seniority Laws
In the wake of a California court ruling against the state's teacher tenure laws, a student advocacy group is preparing to take the fight to New York.
WSJ's Leslie Brody has more background on the effort underway in the Empire State:
Campbell Brown, a former CNN anchor who has been a critic of job protections for teachers, launched the group, Partnership for Educational Justice, in December. She said six students have agreed to serve as plaintiffs, arguing they suffered from laws making it too expensive, time-consuming and burdensome to fire bad teachers.
The preparations to challenge the state's tenure laws this summer follow a landmark ruling in California earlier this month. Los Angeles Superior Court Judge Rolf M. Treu struck down the state's laws on tenure, dismissal and seniority, saying they disproportionately saddled poor and minority students with incompetent teachers. Evidence that ineffective teachers hurt learning, he wrote, "shocks the conscience."
California unions that intervened in the case, Vergara v. California, said they would appeal, and legal analysts predicted the ruling would inspire similar suits around the country.
Kirkland & Ellis LLP senior partner Jay Lefkowitz is leading the New York case pro bono. A former deputy assistant to President George W. Bush, Mr. Lefkowitz previously helped Wisconsin win a lengthy court fight over its school voucher program.
He said he plans to challenge New York statutes mandating that during budget cuts, school districts must dismiss the newest teachers first. The group is also targeting disciplinary procedures that it says make it too difficult to remove bad teachers from public schools.
Such laws, the group says, violate the New York State Constitution's guarantee — as interpreted by a 1982 appellate court ruling — that every student receives a "sound basic education."
Unions say that without "last-in, first-out" rules, districts would lay off more highly paid veterans to save money. They also argue, as the WSJ article notes, that tenure helps shield teachers from arbitrary firings, nepotism and vindictive bosses.
Carl Korn, spokesman for New York State United Teachers, predicted that the Vergara decision in California would be overturned, and he said the facts are different in New York.
United Federation of Teachers president Michael Mulgrew told WSJ by email: "It is a shame so many so-called 'reformers' can't find a way to do something that would actually help students, teachers and schools."


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Quest for Life is a best-selling book that offers a beacon of hope for others living with cancer and other life-threatening illnesses and for the people who love them and care for them professionally. Petrea draws on her knowledge and experience as a natural.
We'll donate $1.00 from this product to charity! Simply tell us which one when you finish shopping.


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Robert Paul Cozzens, 76, of Belpre, Ohio died on Friday, October 26 at CCMH Memorial Campus. He was born in Broadwell, Ohio November 4, 1935, to the late Rolla Dean and Pearl Burnfield Cozzens.
After high school, Robert went into the military and served as a Sergeant in the Marine Corps during the Korean conflict. He worked at Keyser Aluminum as a Printing Press Operator for 35 years. He was a member of Odd Fellows Lodge and a lifetime member of VFW Post #1212.
He is survived by two sons; Scott Cozzens (Shawna) of Vincent, Ohio and Jeff Cozzens (Jean) of Florence, S.C., three grandchildren, Kristin, Kaitlyn, and Anna Cozzens; one brother, John Cozzens (Barbara) of Belpre; and one sister, Lucille White of Stockport, Ohio.
In addition to his parents, he was preceded in death by his wife, Barbara Kerby Cozzens; and nine brothers and sisters.
A memorial service will be held on Tuesday, October 30, beginning at 3 p.m. at Leavitt Funeral Home, Belpre with Pastor Mark Eaton officiating. Visitation will be held two hours prior to the service on Tuesday from 1-3 PM.
Online condolences may be sent to the family by visiting www.LeavittFuneralHome.com


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Here are three things to watch for in Tuesday night's game:
1. Half full: The Rockets scored 60 first-half points against the Suns and have scored at least 60 points in the first half of seven of the past nine games and 20 games overall this season. The Rockets are 17-3 in those games and 33-8 when scoring at least 60 points in a half under Kevin McHale. The Kings are 7-29 when trailing at the half. The Rockets are 31-6 in games with a halftime lead.
2. Hot shots: The Rockets, fourth in the NBA in shooting percentage (47.3 percent), have won their past 10 games when making at least 50 percent and are 19-3 overall this season when making at least half their shots. They shot 52.6 in Sunday's win in Phoenix. The Kings' field goal percentage defense has improved greatly lately, but they allow 46.1 percent shooting, which ranks 23rd in the NBA.
3. Big three: In their win at Denver on Saturday, the Kings had three players – DeMarcus Cousins, Rudy Gay and Isaiah Thomas – combine for 92 points, the most for three Kings players since the team moved to Sacramento. The Kings are the only team with three players averaging at least 20 points per game, with Cousins, Gay and Thomas combining to average 63 points per game.


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Definición de militarize en inglés:
(also militarise)
verbo[with object] (often as adjective militarized)
1Give (something, especially an organization) a military character: militarized police forces
Más ejemplos en oraciones
- While pretending to create a kind of police force, he militarized his formations and transformed them into a professional military body.
- The fact that none of the officers involved appears to have had any qualms with participating in this sordid affair speaks volumes about the degree to which the nation's police forces have been militarized.
- This division of the national police is acquiring an increasingly militarized profile, as it takes over forced eradication tasks in territories where war is being waged.
1.1Equip or supply (a place) with soldiers and other military resources: a militarized security zone
Más ejemplos en oraciones
- Had I gone to the North a dozen years earlier, I would certainly have encountered soldiers and checkpoints in Europe's most heavily militarized rural area.
- And so it was that they found themselves in one of the many militarized zones of the city.
- In the heavily militarized urban areas, a virtual war psychosis existed.
- Oraciones de ejemplo
- From the Manchurian crisis of 1931 onwards a perceptible militarization of the economy took place.
- The regimentation and militarization of society fall hardest on the youth.
- While there, I saw what ethnic conflict and the militarisation of gang warfare can mean in a community.
For editors and proofreaders
Saltos de línea: mili¦tar|ize
Definición de militarize en:
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Starving Students Movers
- 1850 Sawtelle Blvd
- Los Angeles, CA 90025 | View Map
- (888) 931-6683
- http://www.ssmovers.com
Business Description:
- Starving Students Movers has grown to become one of the largest local moving companies in the U.S. with 31 locations in 9 states. Professional movers since 1973.
- moving & storage
Alex's Review
great experience
Bobby and Harley in Vegas were magicians. They jigsawed everything into that truck. I don't think my boyfriend and I could have ever done it. I'll use starving students next time I need to move and have recommended them to friends.


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When we got back from our Thanksgiving in Minnesota and North Dakota, I was more than ready to pull out the Christmas decorations. Unfortunately, I don't have much decor other than what goes on the tree. We're planning on getting a real tree this year, (yipee!) but won't be getting it until this weekend at the earliest. So I did what I could and put a few things up. I cranked the Christmas music and set a few things simmering over the stove so my house was filled with the smells of Christmas, even if there wasn't snow on the ground and no lights were lit. Hopefully I'll be sharing that simple recipe with you soon.
I'm trying my best to be uber-organized this year. My goal this week is to figure out what I'll be doing for gifts. We already nailed down our Christmas budget, so we're already ahead. I'm trying to do more homemade gifts this year. Since I come from a big family, it can be hard to buy gifts for everyone, but doing homemade makes it way more affordable. Plus, rather than buying a gift for everyone, we exchange names and the rules are homemade or used. There have been some REALLY interesting gifts in the past; used nut cup, a gift that disintegrated when opened, sweat-stained hockey helmet. Some of the boys don't play and buy things brand-new, but most comply and the name gifts are the best to watch being opened Christmas morning.
I normally add salt and pepper to my salad dressings, but between the olives, steak, and blue cheese, you'll have plenty of seasoning.
Grilled Steak Salad with Green Beans and Blue Cheese
Based on a Bon Appetit recipe
Serves 6
2 1-pound steaks, about 1 inch thick
1 tablespoon coconut oil or olive oil (coconut oil is preferred since it's more stable at high temps)
1 teaspoon salt
1/2 teaspoon pepper
12 ounces Haricots verts (or the thinnest green beans you can find), trimmed and halved
6 cups mixed baby greens
2 cups cherry tomatoes, halved
1 1/2 cups Kalamata olives in olive oil, pitted and halved
2 tablespoons balsamic vinegar
1 teaspoon lemon juice
1/4 cup extra-virgin olive oil
1/2 cup crumbled blue cheese
Bring the steaks to room temperature, drain, and pat dry with paper towels. Rub the surface with coconut oil and sprinkle with salt and pepper.
Fill a large bowl about halfway with water and a few ice cubes.
Using a steaming basket in a medium pot over high heat, bring about 1 inch of water to a boil. Add the Haricots verts, cover, and steam for about 5 minutes. Transfer the beans to the ice water until cool. Drain and allow to dry.
In a large bowl, combine the beans, greens, tomatoes, and olives.
Whisk together the balsamic vinegar and lemon juice in a small bowl. While whisking constantly, slowly add the olive oil.
Turn your oven on to broil and set a cast iron skillet in it to heat up. After about 3 minutes, turn a burner to high, place the heated skillet on it (use a very well insulated mitt when moving the skillet!) and place the steaks in the skillet. Cook each side for 30 seconds (there may be a lot of smoke created during this part, so be sure to have windows open), flipping with tongs.
After 1 minute on the burner, turn the burner off, move the skillet into the oven and cook each side for 2 minutes.
Remove from oven and transfer steak to a cutting board. Cover with a heat-proof bowl and let rest for 5 minutes. Cut steaks thinly against the grain.
Distribute the vegetables between 6 plates, cover with steak slices, drizzle with dressing, and sprinkle with blue cheese.
I'm linking up this recipe at Real Food Wednesday and Something Swanky.
A while ago I contributed this recipe to my super-talented sister's magazine which just came out. She's got a shop and blog primarily based on home decor and country living. If that's your thing, the magazine can be seen below. There is also a printed copy available for purchase as well as the full digital version. Hopefully if you're not already, this will get you in the Christmas spirit!


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Apr 8, 2012 0
Stunning beautiful galaxy
March 29, 2012, the Galaxy over the Dolomites in northern Italy like a crown made of pearls makes people feel in fairyland. These amazing were taken by Edoardo Brotto, a Italian student and photographer. The Dolomites is one of the world's intangible cultural heritage.
Read full post...


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Rotary Pavilion Info
Year-RoundMonday - Friday › 6:00am - 9:00pmSaturday › 9:00am - 8:00pmSunday › 11:00am - 6:00pm
Twilight HoursMonday - Saturday › Last 90 Minutes of Operation
Rental Fee › Call Erin at 970-544-4105 for reservation pricing
Additional ARC Rotary Pavilion Info
The Rotary Pavilion is located outside the Aspen Recreation Center. With panoramic views of the Maroon Creek Valley, this pavilion is complete with seating for 50 and an electric grill.
Basic grilling supplies are provided - spatula, fire extinguisher, grill brush...etc.
Renters are expected to clean the pavilion after use, leaving it in the same pristine condition that you found it.


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Arrive early for a more enjoyable experience - shop in Hayes Valley or relax at the Dress Circle Lounge and Bar in the Opera House.
Parking may be unpredictable in Hayes Valley and Civic Center areas so please give yourself plenty of time to find parking. Consider taking public transportation as the Opera House is close to Muni and BART stations.
The War Memorial Opera House is located at 301 Van Ness Avenue in the Civic Center and is easily accessible via public transportation.* San Francisco Ballet highly encourages patrons to use public transportation in support of the city's Transit First Policy. Keep in mind that parking in the Civic Center area is limited especially during performances.
Muni (415.673.6864) and BART (650.992.2278). Muni Lines 49, 47, 21, & 5 all stop close the War Memorial Opera House.
BART (650.992.2278). The War Memorial Opera House is a short walk from the Civic Center BART and MUNI station (see map below).
For alternate routes or more detail, visit mapquest.com, maps.google.com, or 511.org.
Connect to 101 North toward Golden Gate Bridge. Exit 101 North/Mission Street. Turn slight right onto Mission Street/101 North. Follow 101 North as it veers left and becomes Van Ness Avenue. The Opera House is at the corner of Van Ness and Grove Street.
After crossing the Golden Gate Bridge, take Lombard Street exit. Follow Lombard Street to Van Ness Avenue. Turn right on Van Ness and follow it to Grove Street. The Opera House is at the corner of Van Ness and Grove Street.
View SF Ballet Public Transportation, Directions, and Parking in a larger map
(1) Civic Center Plaza Garage (840 spaces, underground) - 415.863.1537: entrance on McAllister between Polk and Larkin.
(2) Performing Arts Garage (620 spaces) - 415.252.8238: entrance on Grove, between Franklin and Gough.
(3) Fox Plaza (200 spaces): entrance on Hayes between Market and Polk.
(4) Self-Park Lot (93 spaces): entrance on Polk between Grove and Fell.
(5) Self-Park Lot entrance on Golden Gate and Franklin.
(6) Opera Plaza (120 spaces) - 415.771.4776: entrance on Golden Gate between Franklin and Van Ness.
For more parking information got to sfpark.org and sfmta.org.
Join Friends of SF Ballet today to support the performances you love and enjoy exclusive benefits that enhance your Ballet experience.
If you are a member, please log in for personalized options.


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Motor Fuels Tax Audit Procdedures Manual - Ch. 153
Revised 02/2004
- Taxable Sales
- Taxable Gallons on Gross or Net
- Exceptions
- Comments on Methods B and C
- Loss Allowances
- Tax-Free Sales
- Sales to Permit Holders
- Gasoline and Diesel Tax Free Use
- Sales to Aviation Fuel Dealers
- Export Sales
- Pre-Paid Users
- Sales to the Federal Government
- Signed Statement Sales
- Exempt Sales
- Plugged Tax-Free Sales
- Kerosene
- Transit Company Sales
Taxable sales are sales not covered by the exceptions listed in the law. [Sec. 153.104, Sec. 153.203 and 153.3021]. Following is a list of taxable sales.
- Sales into the fuel supply tanks of motor vehicles (gasoline, diesel or LG).
- Sales to non-permitted service stations or dealers (gasoline and diesel).
- Sales to permitted interstate truckers or IFTA permit holders (gasoline, diesel or LG).
- Sales to non-permitted truckers (gasoline, diesel or LG).
- Sales to a person who is not permitted as a distributor, supplier, bonded user, DD bonded user, AG bonded user or prepaid diesel user.
- Sales to permitted Jobbers (gasoline or diesel).
- Sales to transit companies (gasoline or diesel).
- Sales to persons who have furnished a signed statement for clear (undyed) diesel after a taxed sale has been made (prior to 09/01/2000).
- Sales to persons who have furnished a signed statement, DD signed statement or AG signed statement where the sale is over 3,000 gallons prior to 09/01/2001 (diesel).
- Sales to persons who have furnished a DD signed statement or AG signed statement where the sale is over 7,400 gallons beginning 09/01/2001 (diesel).
- Sales to persons who have furnished a DD signed statement or AG signed statement and has previously purchased more than 10,000 (13,000 maximum) gallons from all sources in the current month prior to 09/01/2001 (diesel).
- Sales to persons who have furnished a DD signed statement (not for oil and gas production) and have previously purchased more than 10,000 (13,000 maximum) gallons from all sources in the current month prior to 9/01/2001 (diesel).
- Sales to persons who have furnished a DD signed statement (for oil and gas production and has a letter from the Comptroller) or AG signed statement and has previously purchased 25,000 gallons from all sources in the current month beginning 09/01/01 (diesel).
- Sales to non-residents who come into Texas and take delivery of fuel in transport trucks and export it. This includes permitted interstate truckers and IFTA permit holders (gasoline or diesel).
- Sales to Texas agencies (i.e., counties, municipalities, universities, colleges, churches, consular offices and employees or any other entity unless permitted or otherwise allowed to purchase tax-free gasoline or diesel).
|Texas commercial transportation companies providing transportation services for Texas public school districts are exempt.
As previously discussed in Chapter 9, the fuels industry for many decades has generally sold, traded and accounted for fuel corrected to a temperature of 60 degrees Fahrenheit, commonly referred to as a net basis. Fuel at an actual volumetric quantity is referred to as gross gallons. The net gallons of fuel, at temperatures above 60 degrees, will be less than the gross amount; and, the net gallons of fuel, at temperatures below 60 degrees will be greater than the gross amount.
Prior to 1969, the laws made no reference to net or gross gallons and it was generally presumed at least by the Comptroller, that the law meant gross gallons. In about the middle 1960s, it was discovered that some taxpayers were charging and remitting tax on bulk sales of taxable fuel to service stations on a net basis.
Subsequently, through a series of rulings and law changes, it was decided that all taxable gallons were to be reported on gross gallons.
However, beginning September 1, 1981, tax is computed on net gallons when sales are made in single deliveries of 5,000 gallons or more, for resale.
Shortly, after the September 1981 net gallons enactment, representatives of the then Fuels Tax Division, Legal Services Division, Audit Division and Enforcement Division met and developed policies in relation to the net gallon issue which are still applicable. These policies are in the form of questions and answers as follows:
|In determining the allowable losses from bulk storage or service station storage, should receipts and disbursements be computed on gross?
|If a supplier or a distributor sells taxable at gross in bulk, can he report on net?
|No. However, the taxpayer could collect on net and report on gross.
|What methods are available to a supplier or a distributor to report service station sales and how would each method be audited?
|Method A:
|A supplier or a distributor may report his service station sales or consigned service station sales based on pump meter readings less tax-free sales.
The audit would be based on beginning inventory plus gross drops (deliveries) less tax-free sales, less ending inventory. If the reported sales based on meter readings is within 2% of the audited method, it is acceptable.
|Method B:
|A supplier or a distributor may report sales based on net drops into his own service station storage or consigned service station storage. They can use beginning inventory, plus net drops, less tax-free sales, less ending inventory, or they can maintain a tax-paid inventory and report sales based on net drops less tax-free sales.
The audit would be conducted on the same basis. However, if meter readings are available, they should be compared to reported amounts in order to determine if all drops or receipts have been reported.
|Method C:
|A supplier or a distributor may report sales based on gross drops into their own service station storage or consigned service station storage. They can use beginning inventory, plus gross drops, less tax-free sales, less ending inventory, or they can maintain a tax-paid inventory and report their sales based on gross drops less tax-free sales. The audit would be conducted on the same basis. The taxpayer should be informed that he could report on pump readings or on net drops.
A taxpayer may change his method of reporting, but they cannot fluctuate from month to month or season to season.
Regardless of the method a supplier or distributor chooses to report service station and consignment station sales the following tests should be conducted to insure that all taxable sales are being accounted for:
Metered sales for a consecutive twelve (12) month period should be compared with net or gross drops depending on the taxpayer's reporting method. Allowances should be made for tax-free sales, i.e. sales to Texas public school districts, transportation companies providing transportation to Texas public school districts, Texas non-profit electric and telephone cooperatives, or the federal government.
If the total metered sales for the twelve (12) month period are within 2% of the drops (net or gross) then taxable sales are accurately reported. If metered sales for the twelve (12) month period exceed the drops (net or gross), then all of the drops may not have been recorded and/or reported. Before any adjustments are made, verify any differences.
|Sometimes metered sales amounts are not maintained with the fuels tax records. They may be kept with the sales tax records such as the shift/daily check out sheets.
On the reporting methods previously discussed tax-free sales may be deducted only if the distributor or supplier operates the service stations. Tax must be reported by the distributor on all fuel sold that is on a consigned basis. Tax must be reported by a supplier on all fuel sold that is on a consigned basis except where a written agency relationship exists between the supplier and his consignee and a valid signed statement is obtained. The invoice must be the supplier's.
The only tax-free sales that a distributor (gasoline) service station can have are sales to the federal government, Texas public schools districts and companies providing transportation services for Texas public school districts, and Texas non-profit electric and telephone cooperatives.
Method B and C include an option of using a tax-paid inventory. In order to begin this method, a supplier or a distributor would have to report tax on the ending inventory of the month in which they stopped reporting on sales, or the beginning inventory of the month in which they began using the tax-paid inventory methods. Thereafter, inventories may be omitted in computing the tax.
According to Sec. 153.103(c) and 153.204(c) the tax on the deliveries on consignment sales to users and consumers shall be computed on the basis of actual sales. The rationale used in allowing distributors and suppliers to report on net or gross deliveries to service station storage is that since sales are allowed to non-permitted service stations on a net basis, (if these deliveries qualify under Rule 3.182 and Rule 3.189) then a distributor or supplier should also be allowed to use that same basis.
Tax Code, Sec. 153.103(d) and 153.204(d) provide that if the Comptroller is not satisfied with the amount of tax required to be paid by a distributor or supplier who elects to report on the basis of actual sales the Comptroller may audit based on beginning inventory plus gross gallons delivered, less ending inventory, less an agreed upon loss allowance of up to 2%. Consequently, if a supplier or a distributor was audited, and the reported meter sales or actual sales were not satisfactory, then the auditor would use the previous formula, which would be less than net drops, because net should never be 2% less than gross on a yearly basis.
|A non-permitted customer has several service stations and a transport delivery truck with a cargo capacity of 4,700 gallons. He picks up his fuel at a terminal. Can he buy tax-paid at net?
|A distributor or a supplier has several service stations and a transport delivery truck with a cargo capacity of 4,700 gallons. He picks up his fuel at a terminal. Can he buy tax-paid at net?
|No. However, he could buy tax-free and report his sales from service stations based on the net drops to the service stations if these drops meet the requirements (Rule 3.182).
|A distributor or a supplier buys fuel tax-free and puts it in his bulk storage. He then re-delivers it to his service stations with his 4,700-gallon delivery truck. Can he report the tax for these service stations based on net drops to the service stations?
|Yes. However, he would have to have the facilities to determine the temperature of the fuel when he loaded his delivery truck from bulk storage. Also, the net drops would have to meet the requirements (Rule 3.182).
|A distributor has several service stations and a 4,700-gallon delivery truck. The terminal also has a 4,700-gallon delivery truck. Can the distributor order 8,000 gallons from the terminal and have it delivered tax-paid at net?
|A service station orders 6,000 gallons of gasoline. The distributor delivers only 4,500 gallons because that is all the service storage will hold. Is tax due on net or gross?
|A service station orders 12,000 gallons of gasoline from a distributor. The distributor has one delivery truck, which holds 2,500 gallons, and it takes him 5 trips to deliver the fuel. Can these 12,000 gallons be billed at net?
|A gasoline or diesel jobber has a 9,000-gallon transport. He buys 88,000 gallons tax-paid at net (10 full loads) at the terminal. He sells all of this fuel off the truck, (in single deliveries of less than 5,000 gallons) at gross and collects tax on 90,000 gallons. Is this permissible?
|Yes. If the law allows such a situation, the tax on the extra 2,000 gallons that he collects is not considered unjust enrichment.
|A distributor has a 9,000-gallon transport. He buys 88,000 gallons tax-paid at net (10 full loads) at the terminal. He sells all of this fuel off of the truck (in single deliveries of less than 5,000 gallons) at gross and collects tax on 90,000 gallons. What is his tax liability, if any?
90,000 taxable sales 88,000 less tax-paid purchases ------ 2,000 adjusted gross taxable gallons 40 less 2% handling allowance ------ 1,960 net taxable gallons
Prior to 1977, audits of distributors and sometimes on suppliers were performed on the basis of beginning inventory plus gross purchases, minus tax-free disbursements, minus ending inventory equals taxable sales. This procedure was basically unfair because distributors and suppliers do have losses. In 1977, in an agreement between the Comptroller and the industry, losses were allowed on fuel delivered out of bulk storage of a distributor or a supplier of up to 2%. No loss was allowed for service stations.
Beginning January 1, 1980, distributors and suppliers who had retail outlets were now allowed to report sales from these outlets on the basis of actual sales, thus automatically allowing losses. However, if the Comptroller is not satisfied the tax may be computed on gross deliveries to that service station. In March 1981, an agreement was made between audit administration and the industry that an allowance of up to 2% will be allowed between metered sales and sales computed on gross deliveries to the service station on a calendar year basis.
Both agreements are still valid, and both agreements specified that the distributors and suppliers had to maintain adequate and proper records.
Since these agreements have been in existence, very few audits have assessed additional tax because the 2% loss allowance was exceeded. In a normal operation where proper control and records are maintained, bulk storage losses or service station losses should not exceed or even approach 2%.
Also, the computations of audits where losses exceed 2% are difficult. These audits require that all receipts and disbursements be converted to gross gallons whether tax-free or tax-paid in order to arrive at an actual volumetric loss. Consequently, most audits involve the assessing of unreported taxable sales or disallowed tax-free sales.
Audits should be performed on the basis of total fuel to account for where records are non-existent, inadequate, or not made available, in which case no losses are allowed.
Verification for proper documentation of tax-free sales should be done on all audits of distributors and suppliers. The flow of tax-free gallons should be traced from the original document to the return. Tax-free sales of gasoline may be made by distributors to:
- Another permitted distributor.
- A common or contract carrier, ocean-going vessel (including ship, tanker or boat) or a barge for export from Texas. NOTE: The ocean-going vessel or barge need not be a common or contract carrier. Consequently, the sale would be exempt even if made to the owner of the vessel. See Rule 3.187 for documentation required.
- The federal government for its exclusive use. (Generally, the test is who pays for the fuel? If the federal government pays for the fuel, it is exempt. However, if a contractor for the government pays for the fuel it is not exempt.)
- A permitted aviation fuel dealer.
- A Texas public school district for its exclusive use.
- Texas commercial transportation companies providing transportation services for Texas public school districts.
- Gasoline sold in bulk to a Texas non-profit electric or telephone cooperative. (A cooperative must pay the tax on gasoline purchased at retail service stations, but may obtain a refund of the tax from the Comptroller.)
Tax-free sales of diesel fuel may be made by suppliers to:
- Other tax-free suppliers
- A permitted aviation fuel dealers
- Bonded users
- A common or contract carrier, ocean-going vessel or a barge for export. (Note: The ocean-going vessel, boat or barge, need not be a common or contract carrier.)
- The federal government for its exclusive use. (Generally, the test is who pays for the fuel? If the federal government pays for the fuel, it is exempt. However, if a contractor for the government pays for the fuel it is not exempt.
- Aircraft or aircraft servicing equipment.
- Diesel tax prepaid users
- A purchaser who provides a signed statement (limited to 3,000 gallons per purchase effective 09/01/93 through 08/31/00, 10,000 maximum gallons per month.
- A purchaser who issued a signed statement must have an AG or DD registration number beginning September 1, 2000. Limitations are 3,000 gallons per delivery and 10,000 gallons per month through August 31, 2001. Beginning September 1, 2001 the signed statement limits increase to 7,400 gallons per single delivery. Agricultural Exemption (AG) monthly limitations increased to 25,000 gallons per month. End Users (DD) remain the same except for Oil and Gas Producers, who with a letter from the Comptroller, may purchase 25,000 gallons per month
- The fuel supply tanks of railway engines, motorboats, refrigeration units or other stationary equipment powered by a separate motor from a separate fuel supply tank. This would include fuel supply tanks of large pumping motors, drilling rig motors, etc. which may have a 500 to 2,000 gallon capacity or more. These can be included as exempt sales. The fact that the customer has highway vehicles would not matter.
- The fuel supply tanks of off-road equipment -- equipment not designed or licensed to operate on public roads, when the equipment is off-road or loaded on a trailer or truck.
- A retailer of kerosene where all use is non-highway.
- A Texas public school district for their exclusive use.
- Texas commercial transportation companies providing transportation services for Texas public school districts.
- Diesel sold in bulk to a Texas non-profit electric or telephone cooperative. (A cooperative must pay the tax on diesel purchased at retail service stations, but may obtain a refund of the tax from the Comptroller.)
|All sales must be documented by invoices, manifests, contracts, etc.
The fact that tax-free sales may be made from one distributor to another distributor and from one supplier to another supplier or bonded user does not prevent tax-paid sales from being made. For various reasons, a distributor, supplier or bonded user may desire that certain purchases have tax included, which is permissible.
Tax-free sales of fuel may not be delivered into the fuel supply tanks of motor vehicles. The only exception is deliveries into the fuel supply tanks of motor vehicles owned by the U.S. Government, motor vehicles operated by or for Texas public school districts and Texas commercial transportation companies contracted by Texas public school districts.
Tax-free sales by distributors and suppliers to other permit holders (i.e., distributors, suppliers, bonded users and prepaid users) are required to be reported on the "Texas Gasoline or Diesel Fuel Schedule of Sales or Purchases" supplement.
(For further information regarding permits, see the "Permit" section of the Chapter covering the particular tax type: Gasoline - Chapter 2, Diesel Fuel - Chapter 3, Liquefied Gas - Chapter 4).
Tax should be assessed against a distributor or a supplier on tax-free sales to a customer whose permit has been canceled. The permit cancellation date should be determined by the date of the monthly permit holder deletions list; it should not be based on the date that the permit was actually canceled.
|If a monthly deletions list dated January 9, 2000, indicated that a taxpayer's permit was canceled September 30, 1999, then tax should be assessed against the supplier or distributor on tax-free sales to that customer beginning January 9, 2000, unless there is evidence that notification was received by letter or telephone call on a certain date. In that case tax should be assessed beginning the day after notification was received.
Any credit received for gasoline used in a tax-free manner, including that by distributors, should follow the refund route. The only exceptions to this would be deliveries to aircraft and to the fuel supply tanks of non-highway aircraft servicing vehicles owned by a distributor. These deliveries should be reported on the line for Tax-Free sales to Aviation Fuel Dealers.
A distributor, who has tax-free use such as non-highway vehicles within a refinery yard, farm tractors, etc., is required to:
- Include this fuel as a taxable sale on his report.
- Keep records and claim a refund as the fuel is used.
Where a distributor has appropriated gasoline for their own tax-free use, not reported the tax or claimed a refund, and has adequate records to show this tax-free use, and then additional tax should not be assessed. The proper procedure should be explained to the distributor for future reporting. Audit adjustments should be made for tax-free use not supported by proper documentation.
Tax-free use by suppliers is allowed and may be reported as such but requires proper documentation including gallons and date of use. Fuel used for mowing or cleaning is exempt. Fuel used in city vehicles including dump trucks, garbage trucks, etc., is taxable.
Rule 3.176 covers the use of fuel by power take-off and auxiliary power units mounted on a motor vehicle. If this fuel is measured by an approved metering device, then it may be:
- Reported as tax-free use by a supplier or bonded user, or
- Claimed for a refund by a distributor or other diesel user.
Rule 3.173(8) defines the use of gasoline in power take-off and auxiliary power units that can be claimed for a refund. The use is specific to ready mix concrete trucks and solid waste refuse trucks. A refund of 30% of the total gasoline used in this state by each vehicle can be claimed. Records must be maintained on:
- Each motor vehicle so equipped;
- The miles traveled by each vehicle as shown by odometer or hubmeter;
- The gallons delivered to each vehicle; and,
- The date of delivery.
Diesel used in power-take off or auxiliary power units is covered in Rules 3.173 and 3.176. Methods for determining diesel fuel used and subject to refund or credit (Supplier or Bonded User Report) are:
- Direct measurement method per Rules 3.173 and 3.176
- Mileage factor method per Rule 3.173
- Two tank method per Rule 3.173
- Fixed percentage
- 30% for ready mix concrete trucks and solid waste refuse trucks
- 5% for all other PTO or auxiliary power units
- Proposed alternate methods that are subject to prior approval.
If a separate metering device is not used, then a supplier or bonded user may be allowed a 5% deduction on his report from the taxable gallons used in Texas, or a refund may be claimed by a non-permitted user. THE 5% DEDUCTION IS ALLOWED ONLY FOR DIESEL FUEL AND APPLIES ONLY TO FUEL USED IN TEXAS.
|The 5% allowance is included on supplier and user reports but not on the Interstate Trucker report. An interstate trucker or IFTA permit holder would be required to file a refund claim for tax-paid Texas fuel USED IN TEXAS as opposed to tax-paid Texas fuel placed in the tank in Texas.
This as in all refund situations is subject to the one year statute of limitations.
|In auditing bonded users, the 5% would apply only to highway vehicles for which taxable fuel is reported and not to non-highway vehicles for which incidental highway travel is reported at 1/4 gallon per mile.
A proper mileage and fuel record must be maintained to qualify for the 5% deduction or a refund.
A dump truck or winch truck would also qualify for the 5% allowance. There are probably many situations where fuel used for PTOs and auxiliary equipment amounts to more than 5%. The dump truck or winch truck would be a situation where the actual use is less than 5%.
|Hydraulic auxiliary equipment operated by electricity would not qualify for the allowance.
Sections 153.111 and 153.214 allow a distributor or supplier to also operate as an interstate trucker (through 06/30/95), dealer, or as an aviation fuel dealer. Consequently a distributor or supplier may make the following tax-free deliveries to an aviation fuel dealer:
- A bulk storage facility
- The cargo tank of aircraft servicing vehicles
- The fuel supply tank of aircraft
- The fuel supply tank of an aircraft servicing vehicle used exclusively off-highway.
Tax-free fuel may not be delivered into the fuel supply tank of an aircraft servicing vehicle used on-the-highway unless it is owned by the U.S. Government.
All fuel delivered into aircraft or aircraft servicing equipment must be covered by a complete record showing:
- The name of the purchaser
- The date of sale, distribution or use
- The airplane registration or "N" number or aircraft servicing equipment number or description to which the fuel is delivered.
Tax-free deliveries of gasoline or diesel fuel may be made by the distributor or supplier into the customer's aircraft or his own aircraft. Deliveries into his own aircraft would not be included on Schedule of Sales or Purchases, but would be included in "Tax-free Sales/Uses of the distributor's or supplier's report."
A distributor or supplier may not deliver tax-free fuel into the cargo tank of a person who comes into Texas in his own transport truck and immediately transports the fuel out of Texas. Persons who export gasoline out of Texas may execute an "Assignment of Refund Claims for Tax Paid Gasoline Exported from Texas" (see Rule 3.184). This provision allows the customer to get credit for the gasoline tax without obtaining a distributor permit or filing a refund claim with the Comptroller.
Under this procedure, a distributor should:
- Deliver fuel into the cargo tank of the exporter
- Bill the exporter for the tax
- Execute the assignment
- Include the taxable sale of the Texas Fuels Tax Report
When the distributor obtains the proof of export required, the distributor should:
- Issue the exporter a credit for the tax, and
- Take credit for the gallons of fuel reported as taxable sales on the Texas Fuels Tax Report.
In reality, the distributor who has dealt with the same export customers for years will probably report the sale as a taxable sale and deduct the same amount without ever billing the customer the tax. This method is acceptable if the distributor has obtained the assignment and documentation of proof of export.
Common Carrier
A tax-free delivery cannot be made into the cargo tank of a common carrier for export if the common carrier is the purchaser. If the deliveries made to an ocean-going vessel or barge are reported as export sales, then verify whether the destination of the fuel was to a point outside Texas.
|There are many deliveries made along the coast where the fuel is destined for some other port inside Texas.
An ocean-going vessel or a barge need not be a common or contract carrier in order to qualify for the exemption. In other words, a distributor or supplier may deliver fuel tax free for export into an ocean-going vessel or barge which is owned by the purchaser as long as proper documentation is obtained showing that the destination of the fuel is to a point outside Texas.
Permitted Distributor or Supplier
A permitted distributor or permitted supplier makes an export sale when he sells motor fuel in Texas to a non-Texas purchaser who, when prior to any other sale or use in Texas, sends or transports the motor fuel outside Texas by a common or contract carrier, ocean-going vessel (including ship, tanker or boat) or a barge. In this situation, the buyer actually takes title to the product and arranges the transportation out of Texas.
(For further information on the documentation and reporting requirements for tax-free export sales, refer to Rule 3.187.)
A supplier may make bulk tax-free sales to a diesel tax prepaid user. However, tax-free deliveries may not be made into the fuel supply tank of a prepaid user as in the case of a liquefied gas decal motor vehicle. A prepaid user may purchase tax-free diesel in a 55 gallon drum in the back of his pickup and then fill his fuel supply tank from that drum. A supplier operating a key/card, key/lock diesel outlet would be responsible for taxing deliveries into the fuel supply tank of a prepaid user. However, auditors have found that these deliveries are not taxed since the supplier has no control over the situation. Therefore, if it appears there are tax free deliveries of this type, the auditor should not assess them in an audit.
Tax-free sales of motor fuel may be made to the U.S. Government by distributors, suppliers, jobbers and dealers. Tax-free sales may not be made to contractors for use on government contracts.
(See Rule 3.173 for further information regarding the federal government and the documentation required.)
A tax-free delivery of diesel fuel may be made by a supplier to a person who furnishes a signed statement. Signed statements cannot be accepted for tax-free gasoline sales.
The signed statement from the purchaser relieves the permitted supplier from the burden of proof that the sale of diesel fuel was not taxable to the purchaser and remains in effect unless:
- the statement is revoked in writing by the purchaser or supplier;
- the Comptroller notifies the supplier in writing that the purchaser may no longer make tax-free purchases; or
- the supplier is put on notice by making taxable sales (prior to 10/01/95) of diesel fuel to a purchaser who has previously submitted a signed statement to this supplier.
Beginning 10/01/95 a purchaser who operates diesel powered motor vehicles can issue a signed statement for off-road diesel fuel only ("SIGNED STATEMENT FOR PURCHASING TAX-FREE DIESEL FUEL NOT LEGALLY USABLE ON PUBLIC HIGHWAYS.") Invoices must clearly state that the diesel is of the off-road type. The purchaser may purchase tax paid diesel for diesel powered motor vehicles.
|This is a new form for people who operate diesel powered motor vehicles and also require tax-free diesel for off road used.
Beginning September 1, 2000, a person who wants to issue a signed statement to purchase tax-free dyed diesel fuel for off-highway use must register with the Comptroller for an End User Number (DD number).
A person who uses diesel fuel exclusively for an agricultural purpose in off-highway equipment and wants to issue a signed statement to purchase tax-free dyed or undyed (clear) diesel fuel is required to register with the Comptroller for an Agricultural User Exemption Number (AG number).
|All signed statements currently on file with a supplier were revoked effective August 31, 2000, but must be maintained for four (4) years.
All signed statement sales are subject to the limitations prescribed in Rules 3.180. The qualifications required of a person who may issue a signed statement are included in this rule and are discussed in the Signed Statement Gallon Limitation section of this manual. The signed statements do not have to be in the exact formats, but should contain all of the elements.
|Tax should be assessed on all sales to customers where the supplier is unable to obtain a signed statement.
If a supplier does not have sufficient signed statements to cover all tax-free sales, then the supplier is usually allowed sufficient time in which to obtain the signed statements for sales which occurred prior to September 1, 2000. For sales on or after September 1, 2000 the signed statement registration number must be issued on or before any tax-free sales of diesel are made. The purchaser must provide the seller with a copy of the signed statement form issued by the Comptroller, or a fully completed blank form.
Some suppliers deliver tax-paid and tax-free fuel to a signed statement customer. The fuel must be delivered into separate storage.
Separate Operating Division of a Corporation
A separate division exists if the income, assets and expenses attributable to the separate division can be separately determined from the books of account or record. In completing the signed statement and purchasing fuel, the name used on the statement should correspond to the separate or identifiable accounting books; the division should be unique enough to be separated from other divisions.
|The seller only needs to know that a specific division is purchasing the fuel and that it completed the signed statement.
(Refer to Chapter 2, and Rule 3.180, for a listing of the conditions under which a separate operating division may furnish a signed statement.)
Drilling Rig Fuel
It is common practice for oil and gas well drilling companies to make a contract with an oil company or other entity whereby a well is drilled at a cost of so much per day or per foot and the contract specifies that the oil company furnish all diesel fuel for the drilling rig. The oil company would then be considered the user of the fuel and could issue a signed statement when it purchased the fuel. The diesel fuel furnished by the oil company would be considered a tax-free use by the oil company. It would make no difference if the driller operated diesel trucks. However, the driller could not use any of the drilling fuel in his own trucks.
Signed Statement Gallon Limitations
Suppliers may sell diesel fuel tax free to buyers who furnish the signed statement if:
|the sale covering a single delivery is not more than 3,000 gallons or 7,400 gallons effective September 1, 2001; or
|sales during a calendar month do not exceed 10,000 gallons plus the number of gallons in the last sale that exceeded the 10,000 gallon limit. September 1, 2001, AG signed statement purchasers and DD End users who are original oil and gas producers with a letter from the Comptroller increased to 25,000 gallons per month.
|Signed Statement Limitations
|09/01/2000 -
|Signed Statements
|DD Registration Numbers
|AG Registration Numbers
|DD Reg. Numbers (Oil & Gas)
The following are examples of how that wording should be applied in an audit situation.
|Deliveries To:
|Buyer A
|Buyer B
|July 1, 2001
|July 5, 2001
|July 10, 2001
|July 15, 2001
|July 20, 2001
The sale to Buyer A on July 20 is not taxable because it is the sale that caused the 10,000 gallon limit to be exceeded and the delivery does not exceed 3,000 gallons.
The sale on July 20 to Buyer B is taxable because the 10,000 gallon limit was exceeded on July 15.
|Deliveries To:
|Buyer A (DD)
|Buyer B (AG)
|Buyer C (DD)
|March 2, 2002
|March 12, 2002
|March 20, 2002
|March 25, 2002
|March 30, 2002
The sales to Buyer A (DD) on March 20 and 30 are taxable because the sale on March 12, 2002 is the sale that caused the 10,000 limit to be exceeded.
The 25,000 gallon limitation was exceeded by Buyer B (AG) on March 25,2002. Therefore, the sale on March 30, 2002 is taxable.
The purchase on March 12, 2002, to Buyer C is disallowed because it exceeded the 7,400 limitation. This load does not count toward the monthly limitation. The sale on March 20, 2002 is tax-free and is the load that caused the limit to be exceeded. The sale on March 25, 2002 is disallowed because the limitation was exceeded with the previous load.
A supplier may make tax-free diesel sales directly into the fuel supply tanks of:
- Railway engines
- Motorboats
- Refrigeration units
- Other stationary equipment powered by a separate motor from a separate supply tank
- Off-road equipment while off-road
These are "exempt type" sales and they do not require a signed statement. The sales should be reported as Other Tax Free Sales/Uses on the Supplier's report. An invoice must be issued for any "exempt type" sales regardless of quantity.
A supplier may make bulk tax-free sales out of their own service station storage (i.e., sales into 55 gallon drums on the back of a pickup or into some other bulk tank). The supplier is required to obtain a signed statement and issue an invoice.
|Only suppliers can accept signed statements.
A service station operated by its owner (supplier) may make tax-free deliveries into the fuel supply tanks of off-road equipment (equipment not designed or licensed to operate on public roads) only if such equipment is loaded on a trailer or truck. This type of delivery would be considered the same as a delivery into the supply tank of a reefer. All deliveries into fuel supply tanks of off-road equipment which are driven into the service station are taxable.
Tax should be reported by the supplier on all fuel sold through his consigned service stations. The consignee dealer, in theory, reimburses the supplier for tax on all fuel sales made by the consigned service station. The dealer may make tax-free sales, but only those exempt by the statute, and will have to claim a refund from the state on those sales in order to recover the tax he has paid to the supplier. The consignee dealer cannot make tax-free sales where a signed statement is required, such as into a 55 gallon drum on the back of a pickup. In this case, tax should be charged and the user may claim a refund.
|If the dealer has the authority to act as an agent for the supplier, the dealer can accept a signed statement on behalf of the supplier. The invoices should be issued in the supplier's name and the agreement should be in writing.
|The "exempt type" of tax-free sales does not apply to gasoline. In gasoline, the user must file for a refund. Signed statements do not apply to gasoline.
If the history returns show that the taxpayer has inventory, but reports no gains or losses, then this is an indication that one of the items on the return was plugged. Suppliers sometimes plug the "other tax-free sale" items of the current Supplier's report (Form 06-115). The actual amount of tax-free sales should be verified in order to determine the amount of losses or gains included in that figure. If the supplier qualifies for the bulk plant loss allowance, then actual losses up to 2% of total fuel to account for should be allowed.
|Generally, if a supplier is using plugged figures, the supplier's records may not be adequate to qualify for the loss allowance. All losses from bulk storage would have to be disallowed.
If losses are disallowed, then tax-free sales can be determined by randomly selecting a few test months for actual tax-free sales and then applying a percentage of error to reported tax-free sales.
Tax-free kerosene deliveries may be made into the storage facility of a retail business including a service station from which all deliveries are exclusively for off-highway use. The pump or storage tank must display a legible and conspicuous notice that states "Non Taxable Use Only, for Heating, Cooking, Lighting and Similar Non Highway Use." Several years ago, kerosene could be burned in diesel powered motor vehicles; it may still be blended with diesel and used as fuel. The cost of kerosene has now risen to the point where its use as a motor vehicle fuel, even if tax were avoided, would be prohibitive. Small sales to qualified retailers do not require signed statements, but the records should show why the sale was tax free. Tax-free bulk sales of kerosene may still be made to persons who furnish a signed statement.
Gasoline and diesel fuel may be sold to qualifying transit companies at the special tax rates of $ .19 and $ .195 per gallon respectively through 12/31/2003. Beginning January 1, 2004, qualified transit authorities will pay the full rate ($ .20 for gasoline and diesel). Transit companies that pay the regular tax rate can request a refund for fuel used in qualified vehicles. The refund for gasoline is one cent per gallon and one-half cent per gallon for diesel. Transit companies will have one year from the date of use to file for a refund. To support claims for refunds, transit companies must keep a distribution log showing the gallons of gasoline or diesel removed from their bulk storage.
According to Rule 3.172, the transit company applies for exemption with the Comptroller in the form of an affidavit stating:
- The transit company holds a franchise from a political subdivision or is owned by one.
- The rates are regulated by the subdivision.
- The fuel purchased at the reduced rate must be used exclusively in transit carriers designed to carry 12 or more passengers.
If approved, the Comptroller's Office then issues an exemption certificate to the transit company which the company may present to its distributor or supplier for the reduced tax rate. Rule 3.172 is designed to cover Mass Transit Authorities, but it is not limited to them. For example, there are rural and urban transportation districts (Section 458, Transportation Code) that could qualify.
|The exemption provided under the law and rule applies to fuel used exclusively in transit carrier vehicles; it does not include wreckers, pickups or other service vehicles the company may operate.
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text:
Question on finishing...
I am just about done with my hat, the last of the instruction is:
"Break yarn and thread through rem 8 sts. Pull up tight and fasten off securely."
I know this sound silly, but do I weave the yarn through or just pull it straight through the stitches? Then am I supposed to knot it?
(The final step is pressing, then I join the back seam).
Pull the yarn tight so all the sts pull together, then weave the end into the work. :thumbsup:
So your hat kinda looks like this, with the tail coming out one end.
XX 0000000--------------- (tail)
The main reason I like this method is that way there are two strands of yarn going through the live knit stitches -- that way on the odd chance that one strand breaks, you've got the other one.
|All times are GMT -4. The time now is 11:27 AM.
copyright knittinghelp.com


text:
DistributionRead full entry
The distribution of seven-banded armadillos Dasypus septemcinctus is limited to the South American Continent. Their geographical range in the neotropical region extends from the lower Amazonian Basin of Brazil to the Gran Chaco of Bolivia, Paraguay and northern provinces of Argentina: Salta, Formosa, and Chaco.
Biogeographic Regions: neotropical (Native )