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Town Square
Technology In our Schools?
Original post made by Concerned Parent, Fairmeadow School, on Aug 10, 2006
Is your child currently benefiting from the level of technology education described below? Is this too little, too much, or just enough:
"Technology will be incorporated in all aspects of the program beginning in kindergarten. Besides the low tech audio/video (audio tapes, CDs, videotapes, DVDs), overhead projector activities, students will be introduced to computers, peripherals, and video production. In individual, paired, and small groups, students will learn the basic fundamentals of word processing for simple activities. They will then learn how to develop more sophisticated documents using graphics, charts tables, and other visuals to enhance their work. Students in GRADE 2 will begin to learn how to use PowerPoint to present information to the class and by GRADE 5 students will learn the majority of the applications contained in the Microsoft Office Suite. In communication, students will learn to use email for sending and receiving information and use the Internet for research projects. The use of IPods, language-learning software and electronic writing tablets will also be examined. Students at the middle and high school levels will have a similar learning experience in technology and will also be trained to use technology."
Yearly Equipment Investment:
New computers: 1 per 4 students
Writing Tablets: 1 per 2 students
IPods: 1 per student
Learning Software and Subscriptions
Digital Cameras: 1 per classroom
Targeted grant funding is already being processed to bring this to HALF of ONE single elementary school and to ONE high school elective. No plans exist to bring the remainder of that school, nor the rest of the district, up to an equivalent technology level.
Any concerns about this or does this seem A-OK with everyone?
a resident of Barron Park
on Aug 10, 2006 at 1:38 pm
Video equipment and editing software starting in first grade. Video presentations are in the process becoming a basic career skill.
a resident of Mountain View
on Aug 12, 2006 at 10:14 am
I am not a parent. I am not that far out of school myself. Still, I feel compelled to weigh in.
Our children do not need more technology. They need more freedom, and more love. While I think it's important that the younger generations learn to navigate new technologies, I think it's also obvious that from a practical standpoint, our children and teenagers are far more adept than their teachers at adopting and making use of new programs and electronic devices. Children are quick learners; they've caught on to the use of PDAs and online communities like MySpace with a speed we adults can only dream of.
So it's not by training in technology that we can help most, but by allowing them the freedom to be children, and by recognizing their own unique selves. The more testing and institutionally-imposed standards we implement in the school system, the less students are valued for their own personhood and the more they're seen as numbers, as interchangeable cogs performing to keep up to some score. Treating people in such a way is dehumanizing and demoralizing, and demoralized people will so much more readily engage in unethical behavior. The rise of plagiarism over recent years is testament to the fact that this is a very real problem.
I am not suggesting more guidelines for teaching ethical behavior; rather, I am suggesting only that we treat our children as children, and give them the love and freedom they deserve, so that they'll feel supported in exploring their own inherent interest in new tools and technologies. I know this doesn't address the issue specifically raised in the question, but I did want to urge parents to look at the cost of trading recognition, attention, time, and love for technology, computers, and *things.* This is what *I'm* concerned about.
a resident of Midtown
on Aug 14, 2006 at 12:36 am
Technology certainly has its place in education, but let's not go overboard in thinking that because our region is so tech-focused that our children's education also needs to be so "tech-centric." Children do not need to be exposed to all of the tools of business so early in life and education. It's far more important that they learn to use their imagination, think logically, reflectively, creatively and critically, learn to get along with others, learn to take risks and deal with failure, have fun, read books, (develop an attention span!), and connect their learning to people and places, not just computers and other gadgets.
I am no technophobe, and I'm not ignorant regarding the skills children may need eventually. But come on - these applications are not so complex and hard to learn, so I don't see the need to start so early. As an elementary school parent, I'd rather see my son encouraged to draw pictures and write and tell stories in school, with little if any need to create something with a computer. He says (for now - just wait a week!) that he wants to build planes and space ships some day, and I can't think of a better starting point than pen and paper, Tinkertoys, Kid K'nex and the like. In his school, I'd be totally comfortable if computers were used only to access and display information, or for interactive math/reading exercises on a limited basis. As a high school teacher, I have plenty of technologically sophisticated students, but when they do projects involving digital video, Flash animation, Power Point, etc., I need to caution them because they frequently spend more time and energy working on form than on content, style over substance. When I've required PowerPoint presentations, I've found that the best final products come from the best thinking. A plain, simple, uncluttered presentation of creative, original, detailed thinking is certainly preferrable to a slick, attractive display of muddled thinking and disjointed information. A student who has thought deeply about the content will figure out how to use the technology effectively, even at a basic level. Students who skimmed through the thinking and preparation are anxious to insert animation, a/v clips, backgrounds and sound effects, but then what? The strong reader and thinker can learn the bells and whistles of an application in a day or a week, but what will it take to get the tech wiz to back away from the keyboard and do some deep reading and thinking?
a resident of Fairmeadow
on Aug 14, 2006 at 9:56 am
So what I'm hearing so far is that the level described above is probably overkill, and not necessary. So the fact that they are already going after the funding to provide this super enriched level of technology is probably a waste, and out of line.
But Secondly, the fact that they plan to provide this level to ONLY 50% of ONE SCHOOL, but severely lower level of technology to the rest of the elementary schools. Does that concern you? The average age of all the classroom computers in the district is older than 4 years old (and some quite a bit older, there hasn't been any district funding for computer refresh for over 5 years..) There is nothing of the sort in terms of Ipods, writing pads, etc., anywhere else. I'm surprised the INEQUITY of this plan isn't raising any questions. It doesn't seem right to me.
a resident of Midtown
on Aug 14, 2006 at 6:47 pm
Concerned Parent -
I was commenting on the overall issue. As for the details you provided above, it's not entirely clear what you were quoting, which school or program is involved, and who's funding the grant. However, it doesn't necessarily concern me when some specific programs land a grant to do something innovative. That's the nature of some grants. While I've already offered a general opinion about how essential technology is (or isn't), I hope my comments wouldn't be taken as criticism of any particular grant/program, since I don't know the details. The overall level of technology funding from the district, rather than from grants, would seem to be a separate (but certainly related) issue. I don't know your source for the claim that "there hasn't been any district funding for computer refresh for over 5 years," and I'm not exactly sure what you mean by "refresh." But I'm skeptical about that assertion.
a resident of Fairmeadow
on Aug 15, 2006 at 9:34 am
There is a table available on PAUSD's website under "Technology Plan 2001-2006".
Web Link
Table on page 43, Appendix D:
Inventory of K-12 computer hardware, Actuals as of March 2002:
(Elementary Schools, in Total)
47% of Student Computers 6+ years old
35% of Student Computers 3-5 years old
18% of Student Computers 0-2 years old
The new Technology Plan will be published in the next several months, but the high level update is that 71% of the classroom computers in the district are 4 years old or older. There has been no district budget for computer replacement since 2000, the funding that has occured has been through PTA and/or PiE funds.
For rough comparison purposes of how well our schools are funding technology without district general funds, as an example, JLS PTA provide $8000 last year to JLS for Technology, and JLS used 5% of their PiE funds toward technology. (I got that through the JLS mailer package.) I don't know the JLS PiE total, but since the Total Secondary PiE funding was about 500K, Paly received $120, I'll take a guess and say JLS received around $100, so about $5-10K in technology funds from PiE - these two sources together provided somewhere around 13K-18K for JLS last year in technology. By comparison the grant proposal I described above is specifically targeting $55,000 PER YEAR for hardware (plus another ~15K or so in software and subscription services), for each of the three years of the grant, to benefit 2-4 new classrooms per year. This program will still have 8 more elementary classrooms to ramp in years 4-7, I have no information about how they will fund the technology budget for those eight classrooms in years 4-7.
It sounds significantly inequitable to me. I'd like to see the district put more emphasis on bringing the whole district up to some minimum standards before they go hog wild on one program. The program is Chinese.
a resident of Evergreen Park
on Aug 20, 2006 at 10:46 am
where are you getting this information from, and who's doing the grant? Is this a PAUSD-supported grant? If it's planned for a select population, it sounds like a trial, to see how this works before larger implementation-- standard practice, and smarter than "going overboard"-- so I'm not sure what your complaint is.
It is NOT, from the description you provide, "robbing" the other kids-- they will still have the extensive tech training and resources that ALL PAUSD students already have. We're in Silicon Valley for crying out loud-- and the world is progressing faster in tech than anything else-- so it's imperative that students are provided w/tech literacy, just like learning the English language...
Of course students need "Love" and "freedom"-- but those aren't mandates for public schools-- get real! And it's not an either/or-- they CAN get tech training and still get "love"... sheesh!
a resident of Fairmeadow
on Aug 21, 2006 at 11:51 am
The point is that our PAUSD students have no where NEAR this level of technology training or equipment. There hasn't been funding in the PAUSD budget to refresh computers for at least 5 years. This program perhaps isn't "robbing" them, but its also not setting equitable standards across the district nor is it accomplishing anything near equitable resource distribution across our schools.
This also is NOT a 'starter' or pilot program. This is the technology budget for a single program that will not spread out to benefit any other programs or students in the district at any point. It's the technology budget submitted BY PAUSD for the Mandarin Immersion grant. Why is our district considering this level of funding for one targeted program, which is so far and above the resource levels available to the rest of the district?
And in another sense, if district resources are being targeted on this program, on working out grant funding, on researching curriculum, technology training, technology installation & maintenance, etc, etc, etc. then these are district resources NOT being spent on solving our district's technology gap and other priority district business. So I'd say, the rest of our district IS being robbed of resources that should be spent on basics.
I couldn't agree more, I echo your comment: "We're in Silicon Valley for crying out loud-- and the world is progressing faster in tech than anything else-- so it's imperative that students are provided w/tech literacy, just like learning the English language..."
So why isn't our district stepping up the plate for all our students on the technology front? How can they justify enriching one small group to this extent before the 'basics' are met?
As an example of the level of technology training our kids are currently receiving (besides the statistic available showing the very old age of the classroom computers..)
Ask your students about what sort of computer/technology trainig they are receiving at school. Here's an actual conversation from a 2006 5th grader, high performer:
Have you ever used Excel? No
What is Powerpoint? Never heard of it.
What programs have you used in the classroom? Yahoo to look stuff up.
How much computer time did you get at school? About an hour a month, maybe not that much.
How many computers were in your classroom? I don't know, 4?
Did you ever print? No
(This 5th grader didn't know how to log on to email, how to write,send or delete email, how to save files, how to open files, how to copy and paste, etc.)
a resident of Palo Verde
on Aug 23, 2006 at 9:37 am
I don't appreciate your taking the Technology section out of context from the FLAP grant application. Let me quote directly the narrative and budgets
Here is the Technology section in its entirety:
"An important component of any language program, technology will be incorporated in all aspects of the program beginning in kindergarten Mandarin immersion. Besides the low tech audio/video (audio tapes, CDs, videotapes, DVDs), overhead projector activities, students will be introduced to computers, peripherals, and video production in both languages. In individual, paired, and small groups, students will learn the basic fundamentals of word processing for simple activities. They will then learn how to develop more sophisticated documents using graphics, charts, tables, and other visuals to enhance their work. Students in Grade 2 will begin to learn how to use PowerPoint to present information to the class and by Grade 5 students will learn the majority of the applications contained in the Microsoft Office Suite. In communication, students will learn to use email for sending and receiving information and use the Internet for research projects. The use of iPods, language-learning software and electronic writing tablets will also be examined for the program.
Students at the middle and high school levels will have a similar learning experience in technology and will also be trained to use technology in preparation for the AP Chinese Language and Culture tests that are now entirely on-line. This will require that students be equally adept at using computers in both Chinese and English."
The budget presented in the grant application is the following:
Classroom Computers @ $2,000 x 5 x 2 classrooms
Electronic Notepads @ $400 x 20
Ipods for audio programs @ $300 x 40
Digital camera @ $6,000 (one per classroom)
Chinese Elementary Software Programs @ $300 x 10
Chinese MS and HS Software and on-line subscriptions
High School Textbooks @ $50 x 100 (Level I, II, III))
Middle School Textbooks @ $50 x 50 (Level I)
Elementary Chinese Curriculum Materials @ $40 x 40
DVD and audio materials @$4,000 (one per classroom)
Posters, charts, and other teaching aids (materials)
Also, the typical strategy in grant-writing is to ask for more than you expect to get. :)
From the PAUSD Student Competencies website (goals for student technology proficiency):
Web Link
PAUSD helps students develop the following technology skills:
At the end of Grade 3, students will
· Use basic computer tools and commands (e.g., the mouse and the print command)
· Use simple computer learning applications and CD-ROMs
· Use simple word processing programs (e.g., Writing Center)
· Use simple applications for self-expression (e.g., KidPix)
· Save files to specific locations and retrieve them
· Explore child-friendly sites on the Internet
At the end of Grade 5, students will
· Master basic keyboarding skills
· Write and revise using word processing
· Use production tools to create school assignments (e.g., HyperStudio, PowerPoint)
· Use more advanced simulation programs (e.g., Oregon Trail)
· Use an electric encyclopedia
· Use the electronic card catalog
· Use telecommunications for class projects to communicate with each other, their teachers, and others in and outside PAUSD
· Use child-oriented search engines to do research on the Internet (e.g., Yahooligans)
· Demonstrate responsible use of school technology resources
The level of Mandarin technology training and equipment requested in the grant is comparable to those available for English competency. Most Mandarin software runs on PCs and not Macs. The grant requests funding for Chinese word processors, Chinese version of Microsoft Office Suite, etc. This grant funding covers the additional costs of Mandarin language technology and supplies, while the school district will fund the same basic technology for an MI classroom like any other classroom (i.e. PAUSD already pays to equip a classroom with computers and software for the teacher and students; the grant would fund the extra cost of Mandarin materials)
I took a one-student survey of a graduated 5th grader from a Palo Alto public school and here were his answers to your questions:
Have you ever used Excel? In 6th grade
What is PowerPoint? Used it in 4th and 5th grade
What programs have you used in the classroom? Word in 3rd, Google in 3rd
How much computer time did you get at school? In 3rd, 1hr/wk; in 4th 5hrs/wk, in 5th 5hrs/wk.
How many computers were in your classroom? 3 in 4th, 4-5 in 5th
Did you ever print? In 4th grade
a resident of Fairmeadow
on Aug 23, 2006 at 2:52 pm
Lets break this down and compare District Standard to MI:
Hardware Funding:
District: $0 hardware refresh budget (other than what they get from PTAs and PiE) in at least the last 5 years
MI: $55K per year for each of the first three years for hardware only (additional money requested for software, subscriptions, etc).
Basic fundamentals of word processing for simple activities.
district: yes
MI: yes
Learn how to develop more sophisticated documents using graphics, charts, tables, and other visuals to enhance their work.
District: No. Presentations by 5th grade in theory, but not happening in reality. (We disagree on this point)
MI: yes
Students in Grade 2 will begin to learn how to use PowerPoint to present information to the class
District: No. Certainly not by second grade.
MI: Yes
By Grade 5 students will learn the majority of the applications contained in the Microsoft Office Suite.
District: Nope. Word or another word processing app. only
MI: Yes
In communication, students will learn to use email for sending and receiving information and use the Internet for research projects.
District: email, no, internet, yes.
MI: Yes
The use of iPods, language-learning software and electronic writing tablets will also be examined for the program.
District: No
MI: Yes
As we both know, a two person test is not a conclusive sample, but I'd also think it would be hard to ask a kid to separate out what they've learned in school from what they've learned at home. I suspect that many of our kids are getting their technology training at home, not from our public school system... I think it might be interesting to have the teachers let us know what the kids are actually receiving in classroom. By the way, some classrooms have more/better than others depending on school because technology funding isn't standard across the district, its left up to the PTA/PiE funds, and musts be balanced by the site/principal against that schools other pressing needs. In short, no district standards, and certainly not funded to the level as outlined in the MI proposal by any stretch of the imagination.
By the way, the MI proposal as submitted by PACE did not suggest this level of technology would be part of the deal.
This type of technology implies a significant committment on the part of the district for service and support. Will that be another incremental cost also direct funded by the MI program?


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Anybody else think that Ford should redesign the Ranger? I would like them to keep the Ranger compact, not go midsize. It should have a diesel or turbo 4 (preferably diesel) to do battle with the Mahindra trucks that will be coming out soon. I also wish that Jeep had actually followed through with the JT concept. A truck with a removable top, one that can be stored somewhere on the body in case it rains (like my Camaro's T-tops), would be pretty sweet. Maybe that would go into my ideal Ranger redesign.
Yeah I'd be up for a redesign. Keep it fresh and competitive.The Ranger is a great little truck.
______________________2005 Cadillac STSAWD, 4.6L Northstar V8
I like the Ranger, sorta. It needs a few more options or packages. They have decent off road packages, but I'd like some on-road stuff like how the Chevy Colorado Xtreme has. And of course some slight power/smoothness and maybe a manual tranny. Sorta like a Tacoma X-Runner.
----------When life throws you a curve, downshift and take it vigorously.Pheobe's@478,000-ish miles. (RIP original engine 475k)Youtube
Yeah but if you buy those trucks with ground effects then you have to put an enormous sticker of your last name on the back window in some old english font.
Its all new for MY12.
A redesign to fallow the current F-150 in style would be great. The Ranger has always seemed to be very similar in style. An updated interior as well would be kind of nice.They also need to offer that 2.5L I4 and offer 4x4 with it. Then maybe offer an Off-Road and On-Road edition of at least the 4.6L 16-Valve V8. 40hp and 50ft.lbs more than the 4.0L V6 which is still a great engine to use imo.
1997 Buick LeSabre 3.8L Auto 120,000miles2003 Mitsubishi Outlander 2.4L Auto 90,000miles
red_dog007:A redesign to fallow the current F-150 in style would be great. The Ranger has always seemed to be very similar in style. An updated interior as well would be kind of nice.They also need to offer that 2.5L I4 and offer 4x4 with it. Then maybe offer an Off-Road and On-Road edition of at least the 4.6L 16-Valve V8. 40hp and 50ft.lbs more than the 4.0L V6 which is still a great engine to use imo.That would be a good idea to give the Ranger an SVT on and off-road version. But overall though, the Ranger does need a major update at some point.
--------------------------Question with boldness. Hold true to the truth. Speak without fear.
ausrutherford:Its all new for MY12.That's great for me, that keeps my Mazda's value up for that much longer. YES!Go ahead Ford keep building that 1996 Ranger. Ford is breaking records with this thing. 13 MY's and counting.
--------------------------------------------------------------- 60k and counting
well...the question is how was it before 96? loll...well..the one WE currently have aint half bad but..still can't match anything Mitsu, or Nissan or Toyo offers..
--------------------Grammar:- the difference between knowing your *** and knowing you're ***
Ford should have redesigned the Ranger years ago. I wish for a time when we can have the Mazda BT50-based world-market Ranger in the USA, but that's probably not going to happen.*** I agree with you on the Jeep JT concept. I also hope the new deal with Fiat will allow for such a thing to become a reality.
---THE BUCKET LIST: Jeep Wrangler Sport 4x4 (Weekend off-roader/date car)Jeep Grand Cherokee 4x4 (Company Rig/Long-distance cruiser)Ural T sidecar motorcycle (Daily Driver)The Red Beast is dead. Long Live The Red Beast!
The ranger is still the best looking small truck over the tacoma nissan and chevy.It out sells everything but the tacoma .It gets the best 4 cyl gas mileage and they are bullett proof.Not bad at all for a older work horse.The next ranger will be based off the unibody explorer with direct injection and turbos so it should blow every other small truck out of the water with giant power and great mileage.I like the frontier styling over the bug eyed toyota but both don't just have the toughfness of the ford and the quality.
Latest Rumor Is: St. Paul Ranger plant is to remain open ANOTHER 2 years! Model Year 2014. Only updates needed to it "legal" will be allowed.
The current Ranger will be built through 2011 at St.Paul, them the plant will be closed. Australia is currently building the next world ranger on an all new Platform called T6. It will be built in Thailand and South Africa (we will get the SA built one). It is a BOF RWD truck just like the current one. Its not based off the next Explorer like humpy said. That is the next Sport trac.
Give us the diesel you have in Australia! NOW!!!!
Something I've realized lately is that the smaller class of trucks like the Colorado, Dakota, and Ranger are all under utilized and behind the rapid development of other classes. It seems weird to me because a 30 mpg, 4 cylinder pick-up would have way more consumer interest than a full size truck pushing 400 horsepower and a $40k price tag, which is where R&D has been for the last few years.The Ranger and Colorado particularly could use a face lift too.So yeah, redesign those mofos. It would probably make for a good high volume seller in a pretty uncompetitive segment.

subset: commoncrawl


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By Jessica Muniz
Staff Clinician and Sexual Assault Program Advocate, UTSA Counseling Services
(Sept. 26, 2007)--The UTSA Women's Resource Center and C.U.R.E. (Campus United for Respect and Education) will sponsor RAINN Day Sept. 27 as part of a national college campus observance to raise awareness of sexual violence issues.
Today's headlines
- La Prensa Foundation is newest member of UTSA Lone Star Society
- UTSA alumna Jordan Kaufmann wins $50K for new stent-graft start-up
- UTSA begins new way-finding sign installation this summer at Main Campus
- USA Today: UTSA long jumper Tyler Williamson rescues three-year-old boy
Article tools
RAINN (Rape, Assault and Incest National Network) is the nation's largest anti-violence organization that works to increase awareness through education on issues concerning sexual assault and rape. The organization hosts a national phone hotline at 1-800-656-HOPE (4673) and the National Sexual Assault Online Hotline.
Women's Resource Center (WRC) staff members and UTSA resident assistants decorated umbrellas to hang on campus Sept. 27 with the 800 number and RAINN Web site URL as a reminder to students that sexual violence can happen to anyone. At the 1604 Campus, WRC staff members and resident assistants will hand out information cards and information on where to go for help.
Sexual assault is a problem that affects people regardless of age, race or gender. In fact, every 2.5 minutes someone in America is sexually assaulted; college-age people are four times more likely to be the victim of sexual assault than any other age group.
Call (210) 458-4140, to volunteer at the Women's Resource Center (ask for Jessica Muniz) or C.U.R.E. (ask for Melissa Hernandez).
For more information on sexual violence issues or assistance, visit UTSA Counseling Services in Recreation and Wellness Center Room 1.812, 1604 Campus, or call (210) 458-4140. At the Downtown Campus, visit Counseling Services in Buena Vista Street Building Room 1.308 or call (210) 458-2930.


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I like my village very Much..
Maz gao mhanje maza Dev aahe. maz gao mhanje maza ek mitra aahe.. mazya gaocha samudra mala khup khup avadato...
Loading Map
Tarkarli is around 550kms by road from Mumbai. I took Mandovi Express on 2nd May 2008 to reach Kudal Station. As usual, the train departed late from CST station and could not cover up the distance as there is a single track on Konkan Railway. Even though the train was late, I was not bored in the train, as I got a very good company of an Indian Navy officer named Amrujkar. He works as a Commander on INS Talwaar and flies the Indian Navy Helicopter
The hotel owner Mr. Gajanan.Kubal. is a superb person I met in this trip. He just asked me to get fresh and have the dinner. That is what we call "Atithi DevoBhava". He offered me Veg and Non-Veg food option. I said, How can i think of having veg diet in Konkan? I simply want to eat Fish and Sol Kadhi.
The next day i.e. on 3rd May, I woke up early and went to the Tarkarli beach. I saw a group of people pushing the boat into the sea to go for a fresh catch for the day. Within some time, the boat was deep in the sea. There were many small and medium sized boats on the beach and also there were some tourists for early morning walk
I returned back to the Malvan Jetty and enquired about the most interesting Snorkeling. MTDC has started Snorkeling near Sindhudurg as the water clear there. Scuba Diving acitivity will be started very soon. MTDC charges Rs 250 for a good 20-30 minutes of snorkeling. The best part of this activity is, the non swimmers can also enjoy this activity. The divers here are of great help and they take great efforts for the tourists to enjoy snorkeling
Later, in the evening I went for Devbagh backwaters, Bhogwe Beach and other small islands near Bhogwe beach. I simply cannot express the view of these places. Bhogwe beach is a place where some scenes of the famous Oscar nominated Marathi film "Shwaas" were shot. I was not lucky to see the Dolphins near Devbagh. You can enjoy the Devbagh Backwaters, Bhogwe Beach, Dolphin view and other small islands by paying Rs 600, which is worth watching.
On Sunday i.e. on 3rd May I again tried my luck to check the availability of the Dolphins, but could not. But I was happy to see the localites setting up the weekly Sunday bazaar to sell the mangoes, Fish, vegetables etc. The people in Konkan are very kind at heart and very very cooperative. At around 9:00am I left Tarkarli and headed to Kankavli and then Kolhapur via Phonda Ghat route, which is again a beautiful place. Planning to visit Phonda Ghat during monsoon.
You can check the beautiful images at http://picasaweb.google.com/vu2sfh/Tarkarli
For Water Sports and Beach facing resort at Tarkarli, you can contact Mr. Gajanan Kubal at 99605-04491
For detailed information regarding Snorkeling, you contact Mr. Sunil Sarang at 94207-38425
Travel Expenses
Kudal Station to Kudal Bus Stand:- Rs 10 (Share Rickshaw)
Kudal to Kasaal (ST Bus):- Rs 15 (I had to take this bus, as i missed the direct bus to Malvan)
Kasaal to Malvan (ST Bus):- Rs 23
Malvan to Tarkarli (Auto Rickshaw):- Rs 80 (They don't charge much during daytime)
Tarkarli to Malvan:- Rs 20 (Share Rickshaw)
Malvan Jetty to Sindhudurg Fort:- Rs 27 (Return Fare)
Malvan to Tarkarli:- Rs 10 (Share Fare by Mahindra Jeep)
Kankavli to Kolhapur:- Rs 90 (By good 2x2 Asiad Bus)
Thanks and Regards.
Post your own travel photos for friends and family More Pictures
I like my village very Much..
maze gavat gelyavar me swatala harvun jato ase vatte ki tithli mati mala bolvat aste mazya govcha matila mala kahitari sangayace hai ase sarke vatth aste mazya gavavar maze khoop prem aahe
hi friends myself narendra (raja).maza gav devbag ahe mhanje malvan debag .ata malvan devbag mhatlyavar kahi sangaychi garajach nasel par tarihi sangto me ajach mhanje 2/12/2010 la gavi jaun alo .asa mhantat melyashiway swarg disat nahi pan mi iwant astanach swarg pahila ahe to mhanje malvan devbag mi devbagat mahapurush mandirachya bajula rahato i hope tumhala he maza gav avdel mag kadhi yetas mazya gavak nistyak ani paleta khauk ,baki sagla bara asa ma mag kaso watlo mazp devbag gao
My am staying in Mumbai but my village is Devbag,I like my village so munch.
Devbag cha samundra khupach sunder ahe mala gavi gale ki yaav asa vatatch nahi.
Plz come on my village atlist only one time.....
me kudal cho.pan naukrik elay mumbai...ek matra khra mitra aapalo gaon baro.......lankek sonache etoo tasaz hya mumbaicha....cementcha jangal nale mhanj mumbaiche nadi...dhapalicha jivanat khadi khaicho san(festival) elo tar diwas samptana samjta.....ashi ha mumbai..shishnane thoda motha jalo,maka echarshat gaon baro ki mumbai..? tar maza uttar ek numbar gaon baro ..mitrano sagale photo baghun maka gawak gelyasarkha vatla....pls visit sindhudurg fort /kudal-tulsuli-lingeshwer mandir/tarkarli/sawantwadi &more......enjoy with eco friendly..save planet...live better...forever.......thanks...


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Survey of men and movements in Greek and Christian philosophy from Thales to Aquinas. Selected, representative writings of the philosophers will be read. Prerequisite: BEPH-2200 Introduction to Philosophy. (odd years)


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Hot photos of AJ Lee Modeling Her First Official WWE Shirt.
Aj looks really hot with any type of clothing on!!!i have her picture for my wallpaper and always will!!!i have looked up loads of pictures and i just can't decide whether to change my wallpaper or not!!!she is the most amazing wrestler and wwe diva I have ever seen!!!i have also looked at a lot of facts about her and I am hoping to get the slam attax card, the figure and every other thing about the wwe diva aj lee!!!if I could make an entrance with a wwe diva I would choose aj lee!!!she is very smart, brave and beautiful, I have also been a fan since birth and always will be a fan since birth!!!so you and me should all be a fan of aj lee and want everything about her!!!i would be so happy if I got my autograph from her!!!i am very very proud of her and so should you because she has trained an awful lot to be a wwe diva and another reason is because she's the wwe divas champion and she should be proud of herself,so you and me remember to keep calm and love aj lee xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
All of you guys will want to see aj lee and want to marrie her but sadly she already is married!!!i feel very sorry that she lost against kaitlyn the hated one and I'm saying that because I hate her so you cant tell anyone that I said that for aj lee because I didn't !!! I love aj lee as a wrestler and want to marrie her and I bet you guys ar now to shy to say because I've said it just now!!!everyone including me, aj lee and the over superstars have to be very proud of her xxxxxxxxxxxxxxxxxxxx
aj you are soo hot and cute ..come to new Zealand some time xxxxxxxxxx
i love aj lee and you is hot and sexy you com pakistan and somtime xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx ilove u u u u ilove u aj my facebok is aliraza i com rasling you look i ambest raslar aj ali


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Restoring an ecosystem to primitive grandeur is no simple matter in a complex world
Pat Shipman
It was a National Geographic day that I never thought I'd experience. I was in Yellowstone National Park on a course run jointly by the American Association of State Colleges and Universities and the Yellowstone Association looking at controversies surrounding the park. I expected it would be great, but I never expected what happened on our fourth day.
Some of us diehard naturalists decided to abandon our "day off" to go back to Lamar Valley in the northeast corner of Yellowstone hoping to see the grizzlies and wolves that had so far been elusive. With only about 100 wolves in the park, seeing one was a matter of good luck and knowledge. One of our excellent instructors, Brad Bulin, knew that a bison had been killed in the valley the day before and hoped we would find wolves at the carcass.
When we arrived, the wolf researchers who were already there told us that the Lamar Canyon Pack was on the carcass near dawn. They had chased off a grizzly and then killed a wolf from another pack that dared to eat from their carcass. The wolf's body was out of sight from the road but not far away. The pack was back on the carcass, strutting and gorging, and generally feeling their power and their full bellies.
The wolves were beautiful—some gray with black and bits of brown, a few pure black, one nearly white. Brad told us it was a strong pack formed a few years earlier by the alpha female and a pair of brothers she had teamed up with. Now they were eight strong, with at least four pups in a nearby den. The two- and three-year-old youngsters were already good hunters. They were a powerful group.
They finished eating for the moment and strolled down the slope to the river. Two young black wolves jumped into the water and others pounced on each other and played, while their elders lapped genteelly at the cool water and found comfortable places to nap.
After watching them for about half an hour, I glanced back up at the carcass, where ravens were enjoying the abundant leftovers. I focused my binoculars on something gray: a wolf. I refocused on the pack and counted: one-two-three … yes, all eight were down on the river flats. "There's another wolf on the carcass," I said.
One of my companions answered, "No, all eight are by the river."
"No, look," I said. They looked.
Somebody asked Brad if it could be a coyote. He said, "If that's a coyote, it's the biggest one in history. That's a wolf."
Nine wolves were in sight. As we speculated on what the appearance of another wolf meant, the pack sat up, looked around and sniffed the air. They knew the ninth wolf was there.
The alpha female stood up and started to lead the pack up the slope to where the carcass lay. When the ninth wolf came into their sight, the pack broke into a run. The ninth wolf took off at top speed. Soon the pack was flat out after the stranger. It was a long chase and they moved incredibly swiftly across the slope. At one point the strange wolf had a considerable lead, and I thought it might escape. Then one of the younger pack wolves took over the role of main pursuer and slowly narrowed the gap. As he closed on the lone wolf and bit it on the rear, the drama moved to an area where the leaves of a cottonwood tree shielded the details from our view. We saw each pursuing wolf literally jump into the fray. Fur flew. Tails went up in the air. The lone wolf never came out and probably died.
Dancing and jumping, the pack celebrated its third triumph of the day. Since dawn, they had defended their kill and territory against two wolves, most likely from the adjacent Mollie's Pack. Brad speculated that, if these loners were both from Mollie's, losing two adults in one day might be the end of that pack as a cohesive entity. The Lamar Canyon Pack wolves returned to the bison carcass exuberantly, ate some more, and later settled down at the river's edge to snore and rest. Life was very very good for them.
We humans were overwhelmed by what we had seen. This was the kind of event—a high-speed chase of at least ¾ mile, a pack defending its prey and its territory, a lone wolf running for its life—that casual visitors never get to see.
We watched for another half hour and thought about leaving to go to another area. Our heads were full of images and new understanding of the beauty and harshness of a wolf's life. Watching wolves pursue and kill another wolf gave us a more realistic idea of what being a wolf means. They are more than majestic, strong, beautiful creatures, reminders of the wildness that is all too rare in our country. We were forced to face the fact that wolves not only prey on other species, they also kill their own kind, mercilessly. The reality of life is that, if they do not kill intruders, they and their pups may starve. Even in Yellowstone's abundant ecosystem—full of bison, elk, deer, pronghorn and moose—there are not enough ungulates to allow other wolves in your territory.
Knowing how predators live and seeing it are two different things. We were quiet for a while, thinking about what we had seen.
"There's a grizzly!" Brad cried. Probably a mile or two to the northwest, clearly visible against the green meadow, was a very large, very black grizzly bear. It was making straight for the carcass. Flicking our attention back and forth from grizzly to carcass to wolf pack, we saw the Lamar Pack sense, yet again, that an intruder was moving in. They sat up, sniffed and stared in the direction of the grizzly. The alpha female again led her pack up the hill and toward the grizzly, increasing their speed to a run. The grizzly moved relentlessly and faster toward the pack.
Who would lose or back down? Though grizzlies are usually dominant to wolves, a pack of eight was a serious opponent. Grizzly and wolves came closer and closer to each other. After a brief skirmish, the grizzly was in the middle, four wolves behind and four wolves closer to the carcass. Abruptly, the wolves decided they needed to return to their napping place by the river. The confrontation was over.
The bear loped to the carcass and spent several minutes rolling all over it, wiggling its feet in the air in a manner that can only be described as silly. It was a means of marking the carcass as his (or hers), of course. After chasing off a few impudent ravens—who returned almost immediately—the bear settled down for a meal, pulling and tugging at the dead bison. The wolves rested, their eyes closed or focused in another direction. After a surprisingly short snack, the bear walked off to rest in the shade of the trees up the hill from the carcass. It looked almost as if the main point of the bear's visit was not to satiate hunger but to demonstrate dominance over the wolves. This might have been the very same grizzly the Lamar Pack had chased off earlier in the day.
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text: I was melting a bunch of comb last night when I noticed the the last combs weren't melting . They were paper like , They were old and dark I havn't seem this yet . I used a lighter on the edge of the last comb and it burnt like crazy , Have other keepers seen this ? is it something to worry about ?


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Brian Hayes
My introduction to the Schelling segregation model came via programming languages designed for simulating the interactions of many independent agents. For example, the NetLogo system, created by Uri Wilensky of Northwestern University, includes a demo program based on Schelling's ideas. On a square grid of a few thousand sites, agents of two colors are scattered at random, with a small percentage of sites left vacant. An agent is unhappy if the proportion of like-colored agents on the eight neighboring sites is less than some specified threshold τ. On each turn, every unhappy agent moves to a randomly chosen vacant site. (The move is made whether or not it improves the agent's level of satisfaction.)
The illustration at right shows how the NetLogo model evolves for a few values of the intolerance threshold τ. If τ is small (0.25 or less), all the agents quickly find a happy home, and the final configuration looks much like the initial random one. As τ approaches 0.5, the system tends to form mottled patterns reminiscent of camouflage, made up of oppositely colored stripes, blobs, or tentacles. As τ increases further the mottled forms grow larger, and around τ= 0.75 they coalesce into single large regions of each color, separated by an insulating barrier of vacancies. (Note that the square array in NetLogo is actually a torus, with the left edge joined to the right and the top to the bottom.)
What happens at still higher values of τ? The answer surprised me the first time I ran the simulation. There is much frantic motion, as agents of each color try to escape the other, but they make no apparent progress toward the stable, fully segregated state that would satisfy all of them. At any given moment, a snapshot of the system shows that the colors are well mixed. Thus, just as lower τ values create segregation that no one wants, the higher values lead to integration that everyone hates.
NetLogo and similar programming environments encourage an experimental approach to understanding the Schelling model. With these tools it's easy to generate examples and gather statistics. It's not so easy to deduce fundamental principles. For example, in all the simulations I have run, the high-τ agents never find a stationary, segregated pattern in which they can cease their turmoil, but I am wary of generalizing from this observation. If the lattice were larger—if the population of agents were allowed to grow to infinity—would the probability of segregation tend toward 0 or toward 1? I don't know the answer for the NetLogo version of the model, but recent work has addressed questions of this kind in simpler systems.
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Sunsets and Snow in the White Mountain
Sunset Hill House • Sugar Hill, NH
Escape Kit
- A One-Night Stay for Two in a Superior Traditional Room, Sundays through Thursdays ($99) with Two Two-Day Cross-Country Ski Trail Passes and Snowshoe Rentals at Sunset Nordic Center
- Or, a Two-Night Stay for Two in a Superior Traditional Room, Sundays through Thursdays ($199) or Fridays and Saturdays ($279) with Two Three-Day Cross-Country Ski Trail Passes and Snowshoe Rentals at Sunset Nordic Center
- Daily Breakfast
- Combine Unlimited Vouchers for an Extended Stay
The Destination
Rustic in scenery and rough in character, northern New Hampshire's White Mountains are a symbol of New England's simultaneous grit and grace. Sunsets through the region's iconic birch trees make for an etherial scene, and miles and miles of wilderness appeal to that quintessential American value: rugged individualism. Skiers, mountaineers, and wildlife seekers will find a haven in these rocky hills, but the small towns that dot the valleys offer country-style comforts in homegrown artisan shops, restaurants, and coffeehouses.
The Digs
28 guests rooms in two historic houses comprise Sunset Hill House, a quaint country-style inn nestled right in the mountains. Each room boasts unobstructed mountain views, modern private baths (some with whirlpool tubs and fireplaces), flat-screen TVs, Wi-Fi, and furniture outfitted in warm homespun décor. Full breakfasts are served daily and fine dining is available in the award-winning Restaurant at Sunset Hill—a AAA-rated member of the Chaîne des Rôtisseurs restaurant guild and a seven-time Wine Spectator Award of Excellence winner that was recently named one of the best restaurants in America for customer service.
"In a perfect location with great views. It must be so spectacular when the leaves turn. Heaps of atmosphere and character... We slept with the curtains open and woke to a glorious sunrise with light filtering through the mist in the valley below."-- TripAdvisor
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text: Hi can someone please forward some tips with how to paint an ESB jet pack and arm gauntlets? I may have access to a air spray gun in the event i do not should I hand paint these items or use a can of spray? What color of paints should I use? I can pick up what paint I need at a local hobby shop? Thanks for reading.


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Vegetable cutlets are kitschy stalwarts of India's wonderful railway cafeterias. I remember them as flat patties, usually in the shape of a teardrop or round, with specks of sooji or rava or farina. They were served up with ketchup and didn't taste of any particular vegetable. Heck, they didn't even taste particularly good. And they tasted the same no matter where you were in the country.
But they were usually available when you wanted something vegetarian and something hot, and sometimes that was good enough.
I have been on a mission to reduce the amount of sweets cooked in my kitchen and that means coming up with recipes to satisfy the snack-seeking Desi when we get home from work late in the afternoon. It's either that or gobs of peanut butter and jelly on toast. Since that latter option doesn't appeal to me as it does to him, I try when I can to come up with something different.
These vegetable cutlets are a great option because their lusciousness owes itself to the great spud and not fat. I've said this before and I'll repeat it– potatoes are one of the best veggies around, and they appeal to almost anyone, child or adult. What usually gives potatoes a bad rep is the way they are prepared– deep-fried, or topped with tons of unhealthy cheese or sour cream. But find a healthy way to cook it, and you can have your potato and eat it too.
I've no time to chat today, so I'll leave you with the recipe for these cutlets. They're easy and they taste better than any vegetable cutlet I ever ate at a railway cafeteria. They're also versatile– you could add to these grated carrots, green peppers…use your imagination. The best part– like I told Desi, it's like eating your veggies for a snack.
How great is that?
Vegetable Cutlets
- 3 medium russet potatoes , boiled and mashed. Leave their jackets on-- potatoes hide most of their best nutrition right under the skin, so it's never a good idea to peel them. Make sure, though, that the potato skins are in small bits.
- 1 cup green peas
- 1 cup green beans , chopped fairly fine
- 1 medium onion , finely diced
- 1/4 cup chopped cashewnuts
- 1 tbsp grated ginger
- 1 tsp cumin seeds
- 1/2 tsp turmeric powder
- 1/2 tsp red chilli powder , like paprika or-- if you want more heat-- cayenne
- 2 tbsp all-purpose flour
- Juice of 1 lemon or lime
- 1/4 cup finely chopped coriander leaves
- 1/2 cup of bread crumbs (I used panko -- Japanese bread crumbs that crisp up really well). Place in a plate for dredging the cutlets.
- 1 tbsp canola or other vegetable oil
- Spray oil
- Salt to taste
- Heat oil in a skillet. Add the cumin seeds, and, once they sputter, add the onions and garlic.
- Stir-fry the onions for about a couple of minutes until they start to soften.
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- Add the cashew nuts and stir-fry for a minute.
- Add the chilli and turmeric powders, stir into the oil, then add the peas and green beans. Cook for another two or three minutes until they are quite tender.
- Add the mashed potatoes and stir well together. Add salt to taste, and lemon juice.
- Turn off the heat and stir in the coriander leaves and the flour. Set aside so the potatoes are cool enough to handle.
- Heat a cast-iron or non-stick skillet.
- Spray on a film of oil.
- Take a 1-inch ball of the potato mixture and flatten it into a disc.
- Dredge it through the panko crumbs so you have a fairly even coating on both sides.
- Place the cutlets one by one in the hot skillet, without overcrowding. Cook on each side until golden-brown.
- Serve hot with ketchup.
I'll leave you with a picture of Bunny, a frequent visitor to our backyard (and my vegetable garden) in the summer months. How cute is she?


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This is my first try making these and I think I need a bit of practise to tightly pack the jars. My Italian friend guarantees its success. I used roma tomatoes.
1. Wash the tomatoes and cut into 4 lengthways.
2. Scoop out the seeds.
3. Pack these tomato quarters into a sterilised jar with a wide mouth (Agee jars are good). Use a clean wooden spoon to push out all the air between the pieces. When full, tightly close the lid.
4. Wrap the jars in newspaper to stop them banging against each other. Place them into your biggest pot and cover with cold water. The water must submerge the jars by at least an inch. Bring to the boil, boil for 30 minutes then turn off the heat and allow to completely cool before removing the jars. Store in a cool dark place.
Use these for making sauces or adding to cold weather braises.
Oven dried cherry tomatoes bottled in oil
1. Cut cherry or baby tomatoes in half and layer across a baking tray.
2. Keep the oven at a low heat and allow the tomatoes to "semi dry".
3. Place in a jar, add a few garlic cloves and a dried red chilli. Cover with a light olive oil. You could add some thyme sprigs, rosemary or a bay leaf. Don't add soft herbs such as basil or marjoram as these will deteriorate over time. Keep sealed and cool until using for antipasti, on crostini or in pesto.
The tomato/garlic oil is great to use for cooking.
I have had problems preserving things in oil, so I keep these jars in the fridge.
Remember, oil can turn rancid over time so these have a limited shelf life.


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I just noticed a really nice s/s milk storage tank for sale not too far from here. 300 gallon with what looks like some kind of mixer on the top- $450 obo. This is one of those half barrel type with the flat top. It seems to me it would be a good storage tank (unless the honey granulated in there)
Anyone use one of these?


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Movie Review: Winter's Tale

Colin Farrell, Russell Crowe and Will Smith star in this magical realism romance.

Director: Akiva Goldsman
Rating: PG-13
Studio: Village Roadshow Pictures
Stars: Colin Farrell, Jessica Brown Findlay, Jennifer Connelly, Russell Crowe
The charming, underrated and apparently luckless Colin Farrell plays small-time crook Peter Lake who, as an infant, had been set adrift in a model sailing ship by his heartsick immigrant parents and raised and trained in the ways of the wicked by demonic criminal king Pearly Soames (Russell Crowe), a thug with ties to none other than Lucifer himself (Will Smith—and the casting decision is as campy and disastrous as one might imagine).
Our rascally thieving hero falls madly for one of his intended victims, a doomed young beauty (Jessica Brown Findlay, late of Downton Abbey), the dying daughter of a newspaper baron (William Hurt). Lovestruck and inspired to be a better man, he decides to break away from the thieving life, provoking a manhunt by the vengeful Soames and his well-dressed minions. Things go awry and Farrell's character finds himself an amnesiac adrift in modern-day New York, where he gets aided by lovely, fretful, ever-on-the-brink-of-tears newspaper columnist Jennifer Connelly, one of the screen's reigning maids of constant sorrow.
There's also a brief intervention from Eva Marie Saint, who at least briefly gives a leaden, earthbound movie a touch of real movie magic. Look, we're all for a return of big-screen romance, so everyone involved with Winter's Tale earns points for at least trying to do something Hollywood's become too cynical and demographic-driven to attempt very often. But the movie plods. It feels flat and airless. Rather than going for full-blooded, high-stakes, grown-up romance, it plays like something made for 14-year-olds who think in emoticons.
Even though some of the CGI looks rushed and tacky, even if this thing goes heavy on sparkling lights and philosophical voiceovers, the movie might have worked if Goldsman had caught more of the novel's emotion, fire and heart. And in less than optimum circumstances, Farrell gives a nice, sincere, openhearted performance and Crowe at least seems to have amused himself. But, seriously, that white horse is the real McCoy. It steals the picture.


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CPJ condemns journalist's conviction in Azerbaijan
New York, March 17, 2014--The Committee to Protect Journalists condemns a five-year jail term given today to Tofiq Yaqublu, an Azerbaijani journalist with the opposition daily Yeni Musavat, and calls on authorities to overturn the verdict on appeal. Yaqublu, who was convicted of "organizing mass disorder," was arrested in January 2013 in connection with anti-government protests in the town of Ismayilli. He was covering the protests at the time of his arrest, his colleagues said. The journalist is appealing the verdict.


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Town Square
Support the Magical Bridge playground at Mitchell Park
Original post made by Jill Asher, Crescent Park, on Nov 9, 2012
Right in time for the holiday season, is a cause which needs your help to become a reality.
The Magical Bridge Playground is in the midst of its capital campaign to raise $2 million before the end of this year. With tax breaks for non-profits likely to change in the new year, there is no better time to pledge your support. To be located in Mitchell Park Playground, the Magical Bridge will serve those with various disabilities who, remarkably, have no playground to enjoy today. Did you realize none of Palo Alto's public parks are fully ADA-compliant? We can do better and only with your help, will the Magical Bridge be a reality.
Children with visual, hearing and cognitive issues, those living with autism and so many others will finally know what it is like to have a park to play in and we must provide for them, too.
This innovative playground will be the 1st of its kind in the nation. Please consider holding your own fundraisers through your church, synogogue, school or communities and make real magic this season!
You can also follow the Magical Bridge on:
Twitter: Web Link
Facebook: Web Link
More information on their website: Web Link
Of the 15 innovative "playzones" slated to be built, we are incredibly grateful and pleased to announce the fist zone has JUST been sponsored. Former Palo Alto Mayer Leland Levy and his wife, Judy Huey have generously sponsored the "picnic and performance zone." and will enjoy having their names engraved in this zone as a lasting legacy to the community.
To make a donation to the Magical Bridge Playground, please visit Web Link
If you have any questions about the park or how to get involved, email Olenka Villareal at email@example.com
Jill Asher
Comments (10)
a resident of College Terrace
on Nov 9, 2012 at 3:19 pm
Thanks, Jill for helping bring our community's attention to this wonderful project. I'm planning to make the Magical Bridge a part of my end-of-year giving and hope that many fellow Palo Alto residents will feel similarly inspired.
a resident of College Terrace
on Nov 9, 2012 at 5:10 pm
Yes!! A project we must support. I will follow Simon's lead and will add the playground to my local community causes.
A big thanks to Mr. Levy for leading the way with his leadership. How about current City Council members? Who has donated from that group?
a resident of Charleston Gardens
on Nov 9, 2012 at 5:20 pm
Thank you to Olenka for leading the charge on this vital playground that gives everyone in our community a place to play! And thank you to the Levys for their generous gift! I, too, am contributing both time and money to this much needed project! Please give generously...it will be a public park but is privately funded so every dollar counts! Thank you for all of your contributions!!
a resident of Midtown
on Nov 9, 2012 at 5:59 pm
This community is indeed fortunate to have citizens like Olenka Villareal who has the vision and drive to create a magical all-inclusive park, and Le Levy and Judy Huey who contributed so generously to make the magic a reality. Now, the rest of us need to step up to the plate and do our part! Magical Bridge Playground you can count me in.
a resident of another community
on Nov 9, 2012 at 10:05 pm
What a great project for the entire Bay Area community!
a resident of another community
on Nov 10, 2012 at 11:24 am
I am excited to hear people are coming together to build such a great park.
a resident of Downtown North
on Nov 10, 2012 at 2:08 pm
I am shocked that a wealthy community like ours is relying on a group of volunteers to build an ADA park! They need our help!!
a resident of Crescent Park
on Nov 11, 2012 at 4:31 pm
I want to express my gratitude to Leland Levy and his wife, Judy for stepping up and sponsoring the first zone. There are 14 additional zones that need to be pledged - or else this playground will not be built.
I have been explaining to my daughters that what is unique about this park is that it meets the needs of ALL children. Typical developing children will enjoy this park, along with those with disabilities, autism, sensory integration challenges, visually impaired.... this is a playground for everyone!
Even the adults.
Imagine walking out of Mitchell Park Library with a book - sit on the "magical" benches, eat lunch... and read.
Envision birthday parties, picnic dinners and family gatherings - while being entertained on the "magical" stage by the little ones!
If you have a child who feels isolated because they don't have a park that meets THEIR needs.... you now have a place where they can play, interact, and simply be a child.
It is amazing that there are NO parks in Silicon Valley or the bay area that meet the needs of our children in wheelchairs, our children who have autism/sensory issues and might need a little hut to "hide" in and peek out, our children who want to entertain on stage with costumes and props, our children who may be "typically developing" - but have never played or engaged with children who have "different" abilities.
Just think about the friendships that can be made between ALL our children!
Imagine the MAGICAL bonds that can be created in our community!
Please help build the Magical Bridge Playground.
There are 14 more zones which need to be sponsored. More information can be found at Web Link - our community is full of such giving and fortunate donors - please consider this cause!
A Friend of the Magical Bridge Playground
a resident of Old Palo Alto
on Nov 11, 2012 at 11:58 pm
le levy and judy were the major funders for the wonderfull lytton plaza and now the lead gift for the magical bridge----thank you both for being such great citizens of palo alto.
a resident of Green Acres
on Nov 12, 2012 at 6:20 pm
How can we put up all these ugly building so fast and not have money for such an important park? If they raise enough to build the Magic Bridge Park, it will put us on the map not only for technology but for SOCIAL INNOVATION. GOOD LUCK!
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Some people view the so-called "friendly drop-in" with all the warmth with which they'd greet a home invasion. After all, an unannounced visit from thoughtless guests has more in common with a commando-style raid than a genuine social occasion. It's unsurprising such drop-ins have become unacceptable in some quarters.
The demise of the friendly drop-in has been attributed to the rise and rise of technology. That old chestnut "We were in the neighbourhood and thought we'd drop by on the off-chance" lost its credibility around the same time mobile phones became widely adopted; there's really no excuse for not texting or telephoning ahead.
Our particular age and stage could well affect our level of hostility towards surprise drop-ins. In our carefree twenties and perhaps again in old age we may think they're fine but in the busy middle years - when we're juggling families, jobs and other commitments - we lose patience with those prepared to inconvenience us by their own unwillingness to plan ahead.
Personality types probably impact on our attitudes too. Spontaneous free spirits take unexpected drop-ins in their stride unlike those uptight folk who are only stressed by such intrusions. Furthermore, because so many of us are working from home these days, our professional lives are likely to be disrupted in addition to our domestic lives. Geographical considerations also come into play. It's said that rural folk are more open to receiving spur-of-the-moment visitors than city people.
The phenomenon was explored in a Daily Life piece entitled Death of the friendly drop-in. Reader comments revealed polarised responses. Some people considered drop-ins to be the height of rudeness. Others lamented the fact they didn't receive more unheralded visitors.
Spontaneous visitors make some people feel self-conscious about the state of their house or standard of dress. One person thought it was all about timing: evidently Saturday afternoon is fine but 7pm Tuesday not so much. Another commenter suggested the need for a drop-in App that could tell your circle of friends whether you're available or unavailable for drop-ins. This idea harks back to the Victorian tradition of householders having designated times for receiving visitors.
The writer of The Surprise Visit. Don't. Please is unequivocal on the subject: "There are no excuses for not contacting the person before just lobbing on their doorstep." After all, the resident you're about to disturb may be unwell, already hosting visitors, poised to go out or simply enjoying the solitude.
For the record, I'm one of those people who consider the drop-in to be anything but friendly. If I'm not given notice I may well be sporting a) pyjamas, b) facemask, c) just washed hair, d) a bad attitude or e) all of the above. In fact, I'm unlikely to answer the door if I'm not expecting someone - which may sound unfriendly but it's not nearly as hostile as the commenter who confessed: "I don't answer the doorbell if I AM expecting somebody." Now that's what I call antisocial.
Are reports of the demise of the friendly drop-in true? Are drop-ins acceptable in your circle of friends or should prior appointments be made? If you're someone who is inclined to drop in unannounced, what precisely is your aversion to calling ahead?


text:
Rules 1-25
Rules 51-75
Rules 76-100
Rules 101-128
Rules Home
Subject Index
Rule 26. Trade-Ins
Rule 27. Credit and Installment Sales
Rule 28. Lay-Away Sales
Rule 29. Gift Certificates
Rule 30. Total Tax Collected Must be Remitted
Rule 31. Prescription of Taxes Collected but Not Remitted
Rule 32. Sales by Certain Fiduciaries
Rule 33. Sales to Employees
Rule 34. Occasional or Casual Sales
Rule 35. Lease or Rental of Tangible Personal Property - Property Purchased for Lease or Rental Purposes
Rule 36. Equipment and Supplies
Rule 37. Sales for Further Processing
Rule 38. Leased Departments
Rule 39. Wholesale Sales
Rule 40. Fabrication
Rule 41. Repairs to Tangible Personal Property
Rule 42. Installation Charges
Rule 43. Repairs to Immovables
Rule 44. Advertising Agencies
Rule 45. Aircraft
Rule 46. American Red Cross
Rule 47. Places of Amusement, Clubs, Etc.
Rule 48. Art Objects
Rule 49. Auctioneers, Agents, Factors, Etc.
Rule 50. Automobile and Aircraft Dealer's Demonstrators
Rule 26. Trade-Ins
The tax levied by the local taxing ordinances on any transaction in which a
part of the sales price is represented by an article traded in, shall be calculated on the
total sales price less the market value of the article traded in. At such time as the
article taken in trade is sold, tax shall be collected on the sales price thereof.
Rule 27. Credit and Installment Sales
A. Persons making credit sales or installment sales
must report the total sales price of any such sales and remit the sales tax on such total
in the monthly report due for the month in which the contracts of sales are executed.
B. The foregoing applies even where such sellers arrange to
receive payment of tax in installments or where the contract is discounted, pledged or
sold to a finance company.
C. No deductions for credit losses in case of repossession are
Rule 28. Lay-Away Sales
A sale whose delivery is conditional on payment of the amount due is not
completed until the amount due is received by the seller; therefore, it is not taxable
until the sale is completed. However, tax is due on the total sales price, whenever the
seller delivers the merchandise to the purchaser, regardless of payment terms.
Rule 29. Gift Certificates
A. The sale of gift certificates by a restaurant, department
store, etc., is not taxable, since the gift certificate is merely a means of payment
similar to cash or check. The sale for which the gift certificate is used as a means of
payment is taxable and the proper tax must be collected.
B. The redemption of the gift certificate by the issuing
restaurant, department store, etc., is subject to tax.
Rule 30. Total Tax Collected Must be Remitted
Every dealer is required to make returns to the Finance Director of the total amount of
the tax collected from his purchasers. In cases where the total amount of taxes collected
under the ordinances exceeds the percentage applicable to the particular transactions
involved, any such excess must be remitted to the Finance Director. Failure to remit is a
criminal offense. Refer to the local ordinance for more details.
Rule 31. Prescription of Taxes Collected but Not Remitted
When a dealer collects sales taxes and fails to remit them to the taxing
authority, a prescriptive period of ten years applies.
Rule 32. Sales by Certain Fiduciaries
When trustees, receivers, executors, and administrators by virtue of their
appointment continue to operate, manage or control the business engaged in selling
tangible personal property at retail or selling services or leasing tangible personal
property, they must remit the tax applicable to those transactions. It is immaterial that
such officers may have been appointed by a federal court. They are deemed to be persons
engaged in the business of selling or leasing tangible personal property or services.
Rule 33. Sales to Employees
When a dealer sells tangible personal property to his employees for use or
consumption, such sales must be included in his gross taxable sales and the tax on each
such sale shall be collected. It is immaterial that such dealer makes sales at retail only
to his employees and not to the general public.
Rule 34. Occasional or Casual Sales
A. Occasional and/or casual sales made by persons who are not
engaged in the business of selling tangible personal property are not subject to tax.
B. Manufacturers, processors, wholesalers or jobbers engaged in
distributing tangible personal property, who sell primarily other than at retail, are not
deemed to be making casual or isolated sales when they sell such tangible personal
property to purchasers for use or consumption, notwithstanding that such sales may
comprise a small fraction of their total business.
C. The exclusion of "occasional or casual" sales does
not apply to the sale of motor vehicles nor to lease or rental transactions.
Rule 35. Lease or Rental of Tangible Personal Property - Property Purchased for Lease or Rental Purposes
A. According to Act 1266 of 1999, tangible
personal property purchased for the purpose of being leased or rented is
excluded from local sales and use taxes. The exclusion is phased-in as
Beginning July 1, 1999, and ending June 30, 2000, one-fourth (1/4) of the
sales or cost price is excluded.
Beginning July 1, 2000, and ending June 30, 2001, one-half (1/2) of the
sales or cost price is excluded.
Beginning July 1, 2001, and ending June 30, 2002, three-fourths (3/4) of
the sales or cost price is excluded.
Beginning July 1, 2002, purchases of tangible personal property for lease
or rental purposes will be totally excluded from sales and use taxes.
The lessor or renter (rental dealer who owns the property) will owe local
sales and use tax on the "sales price" or "cost price" of
movable property purchased that is not excluded from local sales and use
tax. Automobiles and motor vehicles purchased for rental/lease are
exempt from local sales and use tax as provided in Rule 35(K).
B. The lease or rental of tangible personal property
constitutes a taxable transaction. The terms "lease or rental," as defined in
the ordinances, have their commonly accepted meaning, which is the granting of possession
or use of tangible personal property by the owner thereof to another person for a
consideration without the transfer of title to the property. The following criteria should
be used when determining the situs of lease and rental transactions:
Lease transactions other than automobiles or motor vehicles.
a. The local sales/rental tax will be due where the rental property is used.
b. The lessor must determine, with written documentation, where the leased/rented
property will be used. The rental company must register and remit sales/rental tax
to the local taxing jurisdiction where the leased/rented equipment is used.
c. If the rental company is unable to determine where the leased/rented property
will be used, then the local sales/rental tax is due where possession is transferred from
lessor to lessee.
d. If an article of leased/rented property is used in more than one local taxing
jurisdiction in the same month, then the sales/rental tax is due to the local taxing
jurisdiction where the property is used for the longest period of time.
Lease of an automobile or motor vehicle.
a. For purposes of a local tax levy, the lease tax due on automobiles shall be due
to the jurisdiction where possession is transferred when the period of the lease is 180
days or less.
b. Where the lease period is more than 180 days, the tax shall be due to the
jurisdiction where the lessee resides in the case of an individual; in the case of a
business, the tax shall be due to the jurisdiction of the official domicile of the
business, unless the automobile is assigned, garaged, and used elsewhere.
(See Rule 107 - Rentals of Automobiles.)
In an instance where a legitimate disagreement exists as to which local taxing
jurisdiction is owed, the local taxing authorities involved shall resolve the credit due
among themselves through any legal means.
Re-leases or sub-leases and re-rentals or sub-rentals, with the one exception
hereinafter noted, are also subject to tax. The tax does not apply to lease or rental
transactions involving immovables.
Specifically excluded from the definition of "lease or rental" is the lease or
rental of property to be re-leased or re-rented for the purpose of being used in
connection with the operating, drilling, completion, or reworking of oil, gas, sulphur or
other mineral wells. The lease or rental for re-lease or re-rental of casing tools, pipe,
drill pipe, tubing, compressors, tanks, pumps, power units, and other drilling or related
equipment qualifies for exclusion if the property is to be used for one of the specified
purposes. The re-lease or re-rental to the ultimate user is subject to tax.
The term lease or rental shall not mean or include a lease or rental of tangible
personal property to be used in performance of a contract with the U.S. Department of the
Navy for construction or overhaul of U.S. Naval vessels, nor the lease or rental of
airplanes or airplane equipment by a commuter airline domiciled in Louisiana.
D. A very limited exemption is provided to the operators of
motion picture theaters wherein the amount paid by operators to distributing agencies for
the use of film is specifically exempt from the sales and use taxes imposed by the local
ordinances. Note that film is the only item covered by the exemption. Distributing
agencies and suppliers selling to motion picture theaters are required to collect taxes on
any other supplies, materials or equipment furnished to operators. Theaters are required
to collect the tax on admission and the sales of snacks and refreshments.
E. The terms of the contract under which tangible personal
property is leased or rented shall be the basis for computing the tax. The tax is to be
computed and paid on the "cash receipts" basis, either lump sum at the time of
execution or on a monthly or periodic basis as provided in the contract.
F. A transaction which qualifies as a lease or
rental of movable property is taxable, regardless of whether or not the lessor or renter
(rental dealer who owns the property) is regularly in the business of leasing or renting
movable property. The taxable base includes the total charge to the lessee or the renter
(the customer who rents). Operating expenses and maintenance costs for keeping
rental/lease property in repair may not be deducted from gross proceeds in arriving at the
taxable base. Freight charges to deliver rented or leased merchandise to customers are not
taxable if separately stated on the rental/lease invoice. Delivery charges, if separately
stated, are exempt from tax even if the delivery was made by the renter's or lessor's own
trucks. The freight charges from the factory to the dealer renting or leasing the
equipment must be included in the taxable base if billed to the customer, even if billed
separately on the invoice, since this type of charge is a part of the dealer's cost and
should be included in the rental/lease fee.
G. Leases of tangible personal property take a variety of forms
(straight lease, lease-purchase, financial arrangement). The documentation may be
structured as a sale, but the parties may consider the transaction to be a lease for
financing or income tax purposes. In determining whether a transaction is a sale or lease
for sales and use tax purposes, the Finance Director will consider the actions and intent
of the parties and the supporting documentation. The following factors are indicative of a
sale rather than a lease:
Title passes to the lessee at the inception of the agreement
The lessee is obligated for the total amount of the purchase price regardless of seizure
by the lessor for nonpayment;
The sales price is established in the lease agreement;
The lessee has the right to apply lease payments against the purchase price;
The lessee has the responsibility to insure, maintain, service, and repair the property;
The total amount of the lease payments required to be made by the lessee is
approximately equal to the fair market value of the property plus reasonable finance
Generally, a lease agreement with an option to purchase is considered a "straight
lease" if at the end of the lease term, the lessee has an option to purchase the
equipment for an amount equal to or greater than fair market value. If the lessee has an
option to purchase the equipment for a nominal amount, less than fair market value, the
transaction is considered a lease-purchase.
H. Whether the owner of tangible personal property is in fact
renting or leasing the property or is in reality furnishing a non-taxable service, depends
upon the degree of control over the property retained by the owner. As an example, the
owners of various types of equipment, such as boats, draglines, trucks, tractors or
automobiles, may furnish the equipment to the user complete with an operator. In this
situation, the owner of the equipment is performing a non-taxable service, even though the person
paying the fee directs the specific use of the equipment. The owner, through furnishing
the operator, has retained sufficient control over the property to remove it from the
rented or leased category. The fact that a separate charge is made for the salary of the
operator is immaterial. The "sales price" or "cost
price" of tangible personal property purchased for the purpose of
furnishing equipment with an operator is not excluded from sales and use
tax. The provisions of Act 1266 do not apply to property furnished
with an operator.
I. The operator concept relative to equipment does not extend,
however, to advisory or engineering personnel furnished, with or without charge, when the
lessee has operations personnel assigned to the property. For instance, the fact that a
computer manufacturer furnished a full-time engineer, a full-time programmer, and a
full-time computer operator to an installation having its own programmers and operators
would not change the nature of the lease covering the equipment. Similarly, an engineer or
superintendent furnished with equipment does not alter the rental charges for use of the
equipment, if the owner would be unable to operate the equipment without personnel
furnished by the lessee.
(For a special rule relative to the rental or lease of certain heavy equipment,
see Rule 94.)
J. Beginning July 1, 1994, lessors of tangible personal
property to be used exclusively offshore, beyond the territorial limits of the State, are
not required to collect rental tax on such leases or rentals. The lessees are responsible
for remitting the taxes due directly to the proper taxing jurisdiction.
K. Effective July 1, 1996, automobiles purchased for rental
purposes and motor vehicles purchased for lease purposes are excluded from sales and use
tax. Only automobiles and motor vehicles are covered by this exclusion provided that the
vehicles are used exclusively for lease or rental purposes and all applicable lease and
rental taxes are collected and remitted on the rent or lease proceeds.
L. Retail sales of lease or rental equipment are subject to
sales tax.
Rule 36. Equipment and Supplies
A. Sales of tangible personal property to the
ultimate user or consumer are taxable. For example, sales of machinery, tools, belts, and
other equipment to a manufacturer, producer or contractor, or sales of furniture,
fixtures, supplies, stationery, equipment, appliances, instruments, and tools to stores,
shops, business establishments, offices, and professionals are taxable. Such sales are to
final buyers or ultimate consumers and are not sales for resale. If an item is originally
purchased for resale, but is later used or consumed by the business, the tax is due. To
further illustrate:
Sales to a millwright of shafting, pulleys, belts, saws, lathes, chisels, tools, and
similar articles are taxable. These articles are not purchased for resale.
Sales of concrete mixers, trucks, dozers, and other machinery, equipment, and tools to a
contractor are taxable retail sales. These articles are not purchased for resale since the
contractor consumes them in his business.
B. This rule applies to all manner of office machinery,
fixtures, equipment, and supplies, including by way of illustration and not limitation,
furniture, cash registers, typewriters, stationery, pencils, pens, ink, account books,
magazines, professional publications, calculating machines, dictaphones, computer
equipment, and other articles.
Rule 37. Sales for Further Processing
Sales of materials for the primary purpose of further processing into articles of
tangible personal property for subsequent sale at retail do not constitute retail sales.
This provision does not cover all materials which are used in any process by which
tangible personal property is produced, but only those materials which themselves are
further processed into tangible personal property. Whether materials are further processed
or are simply used in the processing activity will depend entirely upon an analysis of the
end product. Although any particular material may be fully used, consumed, absorbed,
dissipated, or otherwise completely disappear during processing, if it does not become a
recognizable and identifiable component which is of some benefit to the end product, it is
not exempt under this provision. The fact that the material remains as a recognizable
component of an end product by accident because the cost of removal from the end product
is prohibitive, or it was not "material for further processing," is irrelevant
and the tax is due.
Rule 38. Leased Departments
When a store leases some of its departments to other persons
for the selling of tangible personal property to consumers, each such leased department
shall make separate monthly returns if the lessee keeps his own books and makes his own
collections on account of sales at retail. If the store leasing such departments keeps the
books for the leased departments and makes collections on account of their sales, the
store shall, as agent for the lessee, include in its tax returns all taxes due by the
leased department, but the lessee shall not be relieved of liability in case the store
fails to make the proper returns or fails to remit the taxes due.
Rule 39. Wholesale Sales
Sales of tangible personal property by wholesalers to retailers, jobbers,
dealers, or other wholesalers for resale are not sales at retail and are not subject to
Rule 40. Fabrication
When a person or a business fabricates materials into tangible personal
property, the entire charge to the customer (materials and labor), is included in the
sales price. Fabrication is taxable whether the materials are provided by the fabricator
or by the customer. Examples of fabrications are as follows: portable buildings, signs,
storage tanks, etc.
When a contract is for the fabrication of tangible personal property that will be
permanently installed and become immovable, and if the fabricator is also the installer,
then the fabrication contract will be treated as a real property construction contract.
Tax is due on the cost price of the materials used and the labor is not taxable. If the
fabricator and the installer are different, then the total charge for the fabricated item
is taxable (materials and labor) and the separately stated installation charges are not
Examples of fabrication of tangible personal property include coating,
wrapping, and galvanizing of pipe and other types of property which have not previously
been treated by these methods. Monogramming and engraving of tangible personal property
are also taxable as fabrication of tangible personal property.
Rule 41. Repairs to Tangible Personal Property
A. Repairs to tangible personal property are included in the
definition of sales of services, and all charges (parts, labor, travel, etc.) for such
repairs are taxable as sales of service.
B. For the purpose of the ordinances, tangible personal
property is movable property which may be seen, weighed, measured, felt or touched, or is
in any other manner perceptible to the senses, and includes machinery, appliances, and
equipment which have been declared immovable under the provisions of Article 467 of the
Louisiana Civil Code and all items which have been separated from land, buildings or other
construction permanently attached to the ground or their component parts, as defined in
Article 466 of the Louisiana Civil Code. All charges (parts, labor, travel, etc.) for
repairs to tangible personal property which have been declared immovable under Article 467
are taxable, whether the property is repaired at the dealer's shop or at the location of
the property. When the property defined in Article 466 has been separated from the land,
buildings or other construction permanently attached to the grounds, such charges are
taxable only when the property being repaired is removed from the property of the owner.
Items are considered permanently attached if they cannot be removed without substantial
damage to the items or to the property to which they are attached.
C. Repairs performed in this Parish are taxable even if the
repaired property is picked up and/or delivered to a customer outside the Parish. Repair
services performed outside the Parish are not taxable in this Parish, although the owner
of such property which has been repaired would owe a use tax, subject to a credit for
local taxes paid on the cost of the parts added by such repairs.
D. The sale of materials and parts to repairmen for use in
repairing tangible personal property for others when such materials and parts will become
a part of the article repaired are not retail sales and may be made under a Resale
Exemption Certificate. The sale of supplies which are consumed in the process of
performing the repair services without becoming a part of the articles repaired are
taxable retail sales.
E. Services rendered pursuant to service contracts and
maintenance agreements are deemed prepaid repairs and are subject to tax. Repairs made
pursuant to warranty for which no charge is made to the owner are not subject to tax
because the cost of the warranty is considered to have been included in the sales price of
the merchandise purchased upon which tax was due at the time of the sale.
F. The following examples of various repair transactions
illustrate the application of these rules. In each instance, the dealer is located in East
Baton Rouge Parish and the entire charges for the transactions (including without
limitation parts, labor, travel, etc.) are taxable.
TRANSACTION: Repair dealer picks up a forklift in New Orleans, repairs it in Baton Rouge
and then returns it to New Orleans.
TRANSACTION: Repair dealer repairs a backhoe, which has been declared an immovable by
XYZ Manufacturer in East Baton Rouge Parish.
TRANSACTION: Repair dealer picks up generators in Texas and Arkansas, repairs same in
East Baton Rouge Parish and then returns them via his own truck.
TRANSACTION: Repair dealer removes a ceiling fan from a restaurant, repairs it in his
shop and reinstalls same.
G. Repairs to tangible personal property for resale are exempt
from sales tax provided the repair dealer receives a Resale Exemption Certificate from his
customer. The repair dealer must collect sales tax when the customer cannot provide a
Resale Exemption Certificate.
Rule 42. Installation Charges
Persons selling tangible personal property which is to be permanently
affixed to real property and thereby become part of realty, who, in connection with such
sales, contract for the installation of the articles so sold, are vendors of the articles
and material to the same extent as is the case of articles sold without installation.
Vendors so selling and installing must make a separation of that portion of the price
which is for the tangible personal property sold and that portion of the price which is
for installation. Failure to so segregate such amounts subjects the entire amount to tax.
Rule 43. Repairs to Immovables
The repair of immovable property is not a taxable service. The repair dealer
is deemed to be the user or consumer of the materials and parts employed by him in
furnishing the service. If the repair dealer purchased materials or parts under a Resale
Exemption Certificate, but later uses or consumes the same in furnishing the service, he
must report and pay tax at the time they are so employed.
Rule 44. Advertising Agencies
Advertising services rendered by advertising agencies, design firms, and
print and broadcast media are not subject to tax, whether these services involve a
transfer to the client of tangible personal property or not. However, a sale to a client
of mass-produced advertising items by an advertising business which manufactures the items
itself is subject to tax. In no event shall charges for creative services which are
separately invoiced be subject to tax.
Rule 45. Aircraft
Aircraft, including but not limited to airplanes, helicopters, aircraft kits, ultra
lights, etc., are tangible personal property, the sale, lease or repair of which is
subject to tax with the following exceptions:
A. Antique airplanes are not subject to tax. The antique
airplane must be maintained by a private collector and not used for commercial purposes.
The term "antique airplane" is defined by Louisiana Revised Statute 47:6001 for
purposes of the exemption as an airplane manufactured at least 25 years ago.
B. The following information pertains to the lease and rental
of helicopters:
Any helicopter which is to be used directly in the exploration for, or the extraction or
production of, oil, gas, and other minerals, or helicopters used in providing services to
other businesses which are engaged in such activities, may be acquired through a lease
transaction and the entire transaction will be treated as a sale. The transaction may be
entitled a rental, lease, lease-purchase, sale and lease-back, or any other similar term.
In any case, the lessor or renter (rental dealer who owns the property) shall not incur a
sales or use tax liability on the acquisition of the helicopter for lease, nor on the
withdrawal of a helicopter from resale inventory to be placed in rental service, when the
lessee is engaged in the exploration or production of oil, gas, or other minerals, or
related service industries. Unlike rental transactions involving other tangible personal
property, the lease contracts involving such helicopters will not be required to contain
language which guarantees any rights of title to the lessee, nor will it need any
obligations to maintain the lease for its full term.
The sales tax due on such transactions shall be payable in equal monthly installments
over the entire term of the lease, rather than at the inception of the lease agreement as
with rental transactions involving other tangible personal property. In addition, unlike
conventional lease transactions, the tax is due and payable by the dealer/lessor for the
period the receipts are invoiced to the buyer/lessee, and not for the period in which
active collection is made.
Since these transactions are taxed as sales and not leases, the location of the intended
use of the helicopters would not determine taxability as would be the case in a rental
Rule 46. American Red Cross
Any sales to or purchases made by the American Red Cross are exempt from taxation by
Congressional Act.
Rule 47. Places of Amusement, Clubs, Etc.
A. Charges for admissions to places of amusement,
entertainment, recreation, or athletic events, except those sponsored by schools, colleges
or universities, are classified as sales of services and as such are taxable. Note that
only those events which are sponsored by schools, colleges, and universities are exempt.
The same admission charges by charitable, religious, social, and other organizations are
taxable, unless specifically exempted under some other provision. The term "sales of
services" shall not include dues and membership fees of nonprofit civic organizations
such as YMCA, CYO, YWCO, and nonprofit museums.
B. Fees or other consideration and dues paid for the privilege
of obtaining access to clubs are similarly classified as sales of services. Such dues,
fees, or other consideration are taxable even though some personal services may be
rendered by the owner of the club after access thereto has been obtained. Dues, fees, or
other consideration paid for the privilege of having access to places of amusement,
entertainment, athletic, or recreational facilities are also included in the definition of
sales of service.
C. The cost of stock or certificates of membership required to
be purchased prior to becoming a member of a club is not included in sales of services if
the club member has the prerogative of disposing of the stock or certificate of membership
when he ceases to utilize the club or facilities. If a person is required to surrender his
stock or certificate of membership upon leaving a club, then the purchase price is
considered nothing more than a fee for his participation and is classified as sales of
Rule 48. Art Objects
Sales of objects of art are sales of tangible personal property and are
Rule 49. Auctioneers, Agents, Factors, Etc.
A. Every factor, auctioneer or agent acting for
either a known or an unknown or undisclosed principal, entrusted with any bill of lading,
customhouse permit or warehouseman's receipt for delivery of tangible personal property or
entrusted with the possession of property for the purpose of sale, shall be deemed the
owner thereof for the purpose of sale, and upon the sale at retail of such property, such
factor, auctioneer or agent shall be required to collect the sales tax thereon and remit
it to the Parish. The same rule applies to lien holders, such as storage men, pawnbrokers,
and artisans.
B. The provisions of this rule shall not apply to trustees and
auctioneers at bankruptcy auctions, since such transactions are casual sales.
Rule 50. Automobile and Aircraft Dealer's Demonstrators
The sale at retail, the use, the consumption, the distribution, and the storage to be
used in the Parish of the following are exempt from tax: new trucks, new automobiles, and
new aircraft withdrawn from stock by factory-authorized new automobile and new aircraft
dealers, and used trucks and used automobiles withdrawn from stock by new or used motor
vehicle dealers, with the approval of the Secretary of the Department of Revenue and
titled in the dealer's name for use as demonstrators are exempt from tax. However,
when such vehicle or aircraft is sold, tax shall be collected. The term
"demonstrator" will be construed in its narrowest sense and is limited to use
for the purpose of demonstrating its qualities to prospective customers. The demonstrators
cannot be used by members of the family of dealership personnel nor can the units be used
to run errands or for pleasure purposes.
Rules 51-75
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