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Rules 1-25
Rules 26-50
Rules 51-75
Rules 76-100
Rules Home
Subject Index
Rule 101. Vending Machines
Rule 102. Warehouse, Shipping, and Packaging Services
Rule 103. Waiver of Penalty
Rule 104. Credit for Taxes Paid
Rule 105. Videographers
Rule 106. Cleaning (of Textiles) Services
Rule 107. Rentals of Automobiles
Rule 108. Exempt Organizations
Rule 109. "Tax-Free" Shopping
Rule 110. Enterprise Zone Program
Rule 111. Non-Profit Organizations
Rule 112. Direct Pay Permits
Rule 113. Video Poker Machines
Rule 114. Corporate Officers' Liability
Rule 115. Parochial and Private Schools
Rule 116. Manufacturers' Coupons
Rule 117. Cellular Telephones
Rule 118. Medicare and Medicaid Transactions
Rule 119. Lottery Sales not Subject to Tax
Rule 120. Classification of Property - Movable vs. Immovable
Rule 121. Tire Disposal Fee
Rule 122. Rent-to-Own
Rule 123. Carpet and Flooring - Sales and Installation
Rule 124. Fuels - Gasoline and Diesel Fuel
Rule 125. Pipe Coating, Bending, Galvanizing, Threading, and Wrapping
Rule 126. By-Product Fuels - Coke-on-Catalyst
Rule 127. Hotel-Motel Occupancy Tax
Rule 128. Nexus
Rule 101. Vending Machines
A. The sale, use or leasing of
vending machines is subject to tax.
B. Sales of tangible personal property via vending machines are
taxable and the seller of the merchandise vended is responsible for the reporting and
payment of tax on total taxable sales. Taxable sales may be computed by dividing the total
gross receipts removed from the machine by 1.00, plus the total state and local tax rate.
The tax is computed by multiplying taxable sales by the local tax rate.
Rule 102. Warehouse, Shipping, and Packaging Services
A. Moving, storing (other than cold storage), packing, and
shipping tangible personal property belonging to other persons are activities which
constitute services of a type which are not ordinarily taxable. Crating, boxing,
packaging, and packing materials used in the performance of these services are deemed to
be purchased for use or consumption by the person furnishing the non-taxable services and
the seller of such materials to a person for such use is making a sale for use and
consumption, which is taxable.
B. Sales of secondhand furniture or other tangible personal
property to which title has been acquired through the provision of these services, as a
result of the abandonment of property, is subject to tax when the seller holds himself out
to the public as being engaged in the business of selling such property.
Rule 103. Waiver of Penalty
A. The Finance Department, Auditing Division, is
responsible for performing sales and use tax audits of taxpayers doing business in East
Baton Rouge Parish. The Finance Department, Revenue Division, is responsible for the
assessment and collection of taxes, interest, and penalties. After an assessment is made,
the taxpayer has the right to request a waiver of penalty. Any request for waiver must be
made in writing and addressed to the Revenue Manager. This request becomes a permanent
record in the taxpayer's audit file.
B. Penalty waivers not exceeding $10,000 are approved by the
Revenue Manager. Penalty waivers exceeding $10,000 must be approved by the Finance
C. The following are the primary factors considered when acting
on a request for waiver:
Level of Cooperation with Auditors. If a taxpayer has imposed
needless time delays in providing the necessary records to conduct an audit, uses abusive
language, subjects auditors to unnecessarily uncomfortable working conditions, or has
provided incomplete records, he is less likely to receive favorable consideration.
Previous Audits. A taxpayer is more likely to receive a penalty
waiver on an initial audit than on subsequent audits. Additionally, if the tax issues in
question have previously been the subject of an audit with the taxpayer requesting a
waiver, the taxpayer is less likely to receive favorable consideration.
Level of Taxpayer Effort. If a taxpayer is attempting to collect
or accrue taxes properly and the errors made do not appear to be intentional, then the
taxpayer is more likely to receive favorable consideration.
Taxpayer Payment History. If a taxpayer has been paying his
taxes timely in prior periods, his chances of receiving favorable consideration are
Taxpayer Registration. A taxpayer that has not registered for
sales and use taxes with Revenue is less likely to receive favorable consideration than
one who has been properly registered.
Taxes Collected but Not Remitted. If a taxpayer has collected,
but not remitted taxes, he is not in a good position for obtaining favorable
Complexity of Tax Issue. There may be circumstances in complex
tax situations when it is not clear whether or not tax applies. If the tax issue in
question is a complex one where the applicability of tax to the transaction is not clear,
the taxpayer is in a better position to obtain favorable consideration.
Special or Unusual Conditions Relative to Audit Findings. If the
tax in question resulted from apparent inadvertent coding errors, the taxpayer is in a
better position for obtaining favorable consideration than under other circumstances.
Prompt Payment. If a taxpayer pays the tax and interest in a
timely manner after being billed and following their audit, he is in a better position to
obtain favorable consideration.
Corrective Action. Willingness of a taxpayer to take corrective
action to prevent a recurrence of tax underpayment is an important consideration. If a
taxpayer is willing to change his method of accounting and procedures in order to reduce
the likelihood of the same error occurring again, he is more likely to obtain favorable
D. Requests for waivers of penalties may be granted or denied
in whole or part. In all cases, the goal of the Finance Department is to maintain a
consistent and effective policy while treating all taxpayers fairly. The factors listed
above are also utilized, to the extent applicable, in making decisions relative to penalty
waivers in non-audit situations.
Rule 104. Credit for Taxes Paid
A. Louisiana Revised Statute 33:2718.2 E clearly states that no
person shall be taxed on a particular event more than once, provided the person can
produce documentary evidence of a good faith effort to recover taxes paid to the incorrect
taxing jurisdiction. Documentary evidence consists of the following:
A formal request for refund by certified mail to the taxing jurisdiction paid in error,
including all evidence supporting such claim.
A second request by certified mail if no response was received within 60 days of the
first refund request.
Either the response approving or denying the first or second request, or an affidavit
from the person stating that no response was received within 60 days of the second
B. This statute further provides that no penalty or interest can be
imposed on taxes erroneously paid to another jurisdiction, unless bad faith or gross
negligence can be proved. In addition, in instances where a legitimate disagreement exists
as to which taxing authority is owed, the involved taxing authorities shall resolve the
dispute among themselves without involving the taxpayer in the dispute.
C. If a taxpayer is assessed for sales taxes paid to the wrong local
taxing jurisdiction, it is in the taxpayers best interest to obtain a refund from
the taxing jurisdiction originally paid before remitting payment to the proper taxing
Rule 105. Videographers
The same rules that apply to photographers apply to videographers. The total selling
price of the videotape is subject to tax. This would include the charges for videotaping
weddings, special events or programs, etc.
(See Rule 88 - Photographers.)
Rule 106. Cleaning (of Textiles) Services
A. The taxability of cleaning services for laundering,
cleaning, pressing, and dyeing of clothing, furs, furniture, carpets, and rugs is taxable.
Dealers performing cleaning services on these items must collect and remit the local tax.
B. The cleaning of pipe, tanks, barges, or automobiles is not
C. Cleaning services performed as a part of a repair of
tangible personal property will be treated as a repair of tangible personal property and,
as such, considered taxable.
Rule 107. Rentals of Automobiles
The rental tax on automobiles shall be due to the jurisdiction where possession is
transferred when the rental period is less than 180 days. When 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. Separately stated charges for refueling and insurance are not subject to
local sales tax. However, drop charges are subject to local sales tax.
(See Rule 35 B Lease or Rental of Tangible Personal Property.)
Rule 108. Exempt Organizations
The following organizations, agencies, commissions, etc., are exempt from paying the
local sales and use tax:
Rule 109. "Tax-Free" Shopping
The 2% general sales tax of the City of Baton Rouge and Parish of East Baton Rouge,
East Baton Rouge Parish School Board, Educational Facilities Improvement District tax, and
the 1/2% Street Improvement tax are eligible for refund under the "Tax-Free Shopping
Program," which provides tax-free shopping for foreign visitors. The tax-free
shopping program does not affect the 1/2% Sewer Improvement tax. This program allows
foreign visitors to qualify for a refund of local sales taxes paid on retail purchases.
Hotel accommodations, meals, entertainment, and car rentals do not qualify. Any merchant
interested in participating in the program should call the Louisiana Tax-Free Shopping
Program office at (504) 529-1601. The program was established by Louisiana Revised Statute
51:1302 and is administered by the State of Louisiana.
Rule 110. Enterprise Zone Program
Louisiana Revised Statute 51:1781 establishes a sales tax rebate to encourage economic
growth in depressed economic areas in the Parish. Sales taxes must be remitted to the
proper local authority before they are eligible for rebate to the taxpayer. The enterprise
zone rebates apply only to the 2% general sales tax of the City of Baton Rouge and Parish
of East Baton Rouge. The East Baton Rouge Parish School Board tax, the Educational
Facilities Improvement District tax, the Street Improvement tax, and the Sewer tax are not
subject to rebate.
The rebate applies to purchases of materials used in the construction of or additions
to buildings, equipment, and machinery that remain with the buildings after completion.
depreciable capital assets.
equipment used in the business such as machinery, desks, cabinets, chairs, copy
machines, and forklifts used exclusively on the enterprise zone site.
general construction items such as pilings, couplings, rebars, paneling, sheetrock,
shell, sand, and gravel which remain on site, lumber, bricks, concrete for building and
driveways, grass, shrubs, and landscaping materials.
equipment used in the business such as machinery, desks, cabinets, chairs, copy
machines, and forklifts used exclusively on the enterprise zone site.
general construction items such as pilings, couplings, rebars, paneling, sheetrock,
shell, sand, and gravel which remain on site, lumber, bricks, concrete for building and
driveways, grass, shrubs, and landscaping materials.
all hand tools
safety equipment
office supplies
blueprints, photographs
repairs to equipment
leases and rentals of any type
purchases made by contractors that do not become a component part of the building or are
not passed on to the business
vehicles licensed for highway use
Taxpayers should review the Enterprise Zone contract to determine filing
deadlines. The contract allows for a 60-day period to file for
rebates. An additional 60-day extension can be granted upon written
request prior to the end of the initial 60-day period. If the rebate is
requested after the deadline, the rebate request will be denied in its
Taxpayers should review the Enterprise Zone contract to determine filing
deadlines. The contract allows for a 60-day period to file for
rebates. An additional 60-day extension can be granted upon written
request prior to the end of the initial 60-day period. If the rebate is
requested after the deadline, the rebate request will be denied in its
When filing for rebates, the request must include a worksheet which
includes the following information:
Description of the Item Purchased
Invoice Number
Name of the Vendor
Invoice Date
Purchase Price
Amount of State Sales Tax
Amount of City-Parish Sales Tax
Tax Paid to Vendor
Tax Paid to the City-Parish
An invoice must be provided for every item listed on the worksheet.
The invoice should indicate whether tax was paid, the delivery dates, and what
items were purchased. If tax was paid, this tax must have been remitted
to the City of Baton Rouge - Parish of East Baton Rouge by the purchaser or
vendor to be eligible for the rebate.
If the tax was not charged and your business accrued the tax directly to
the City-Parish, then detailed accrual documentation is required. We
also require this detailed accrual documentation for transactions involving
contractors and subcontractors. This documentation must prove that
accrued taxes were actually remitted to the City of Baton Rouge - Parish of
East Baton Rouge.
When filing for rebates, the request must include a worksheet which
includes the following information:
An invoice must be provided for every item listed on the worksheet.
The invoice should indicate whether tax was paid, the delivery dates, and what
items were purchased. If tax was paid, this tax must have been remitted
to the City of Baton Rouge - Parish of East Baton Rouge by the purchaser or
vendor to be eligible for the rebate.
If the tax was not charged and your business accrued the tax directly to
the City-Parish, then detailed accrual documentation is required. We
also require this detailed accrual documentation for transactions involving
contractors and subcontractors. This documentation must prove that
accrued taxes were actually remitted to the City of Baton Rouge - Parish of
East Baton Rouge.
The following is a list of reasons that invoices are commonly denied
for rebate:
The vendor was not registered with East Baton Rouge Parish.
The vendor had insufficient sales tax remittances to East Baton Rouge
The purchase did not comply with contract requirements.
Sales tax was not paid to the vendor.
Local sales tax for another jurisdiction was charged by the vendor.
Mathematical errors are found in the worksheet submitted with the refund
Additional information is needed regarding the purchase.
Copies of invoices are not provided.
The invoice amounts are adjusted as a result of vendor's compensation
The following is a list of reasons that invoices are commonly denied
for rebate:
Rule 111. Non-Profit Organizations
A. Louisiana Revised Statute 47:305.14 provides a sales and use tax
exemption on admission charges and the sale of tangible personal property at events
sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious
organizations that are non-profit. In order for the exemption to apply, the entire
proceeds, except for necessary expenses connected with the event, must be used for
educational, charitable, religious, or historical restoration purposes.
B. The exemption provided by Louisiana Revised Statute 47:305.14
does not apply to any event intended to yield a profit to either the promoter or to any
individual engaged in providing services or tangible personal property. Neither does this
statute exempt any organization or activity from the payment of sales or use taxes on any
purchases made by the organization.
C. An organization must apply for and receive an exemption
certificate from the Louisiana Department of Revenue before the Revenue Division will
issue a local exemption certificate under this statute. A certificate of exemption will
apply only to sales made directly by the organization seeking the exemption. Any
organization that endorses any candidate for political office or is otherwise involved in
political activities is not eligible for this exemption. Another limitation on the
exemption is that it does not exempt regular commercial ventures of any type such as
bookstores, restaurants, gift shops, commercial flea markets, and similar activities that
are sponsored by qualifying organizations which are in competition with retail merchants.
Rule 112. Direct Pay Permits
A. The Direct Pay Permit allows taxpayers to pay all sales and use
taxes due in East Baton Rouge Parish directly to the East Baton Rouge Parish taxing
jurisdiction. The taxpayer must provide vendors with a Direct Pay Certificate that will
allow the taxpayer to purchase items without paying tax to the vendor. The taxpayer will
accrue the tax each month.
B. Taxpayers must meet the following qualifications for approval of
a Direct Pay Permit:
C. The Direct Pay Permit applies to taxable transactions occurring
in East Baton Rouge Parish. It does not apply to taxable transactions occurring in another
parish. These latter transactions are taxable in the parish where the sale occurs or the
services are furnished.
Rule 113. Video Poker Machines
The purchase and sale of video poker machines is subject to local sales and use tax.
According to Louisiana Revised Statute 27:314, an annual license fee of $50 is due on each
machine located in this Parish.
Rule 114. Corporate Officers' Liability
When a corporation fails to file sales/use tax returns or to remit the sales and use
taxes collected from purchasers or consumers, the corporate officers and directors may be
liable as set forth under Louisiana Revised Statute 47:1516.1.
Rule 115. Parochial and Private Schools
A. Act 15 of the 1996 Regular Session of the Louisiana Legislature
provides limited sales and use tax exclusions (Louisiana Revised Statute 47:301(7)(f),
47:301(10)(q) and 47:301 (18)(e)), effective July 1, 1997, for certain purchases, leases,
rentals, and sales made by approved parochial and private elementary and secondary
schools. Before claiming the exclusions provided by Act 15, schools must receive an
exemption certificate from the Revenue Division.
B. Under this act, approved private and parochial elementary and
secondary schools can make tax-free purchases, leases, or rentals of books, workbooks,
computers, computer software, films, videos, and audio tapes to be used for classroom
instruction. In addition, these schools, their students, administrators, teachers, and
other employees can sell tangible personal property without collecting sales or use tax on
the sales, provided that the net proceeds, after the deduction of reasonable and necessary
expenses associated with the sales, are used solely and exclusively to support the school,
its programs, or curricula. The act specifically provides that the exclusion from the
collection of the sales tax on sales shall not be construed to allow tax-free sales to
students or their families by promoters or regular commercial dealers through the use of
schools, school faculty, or school facilities.
C. To be approved for these exclusions, the schools must comply with
the court order from the Brumfield vs. Dodd decision and Section 501(c)(3) of the United
States Internal Revenue Code.
Rule 116. Manufacturers' Coupons
A. When a customer presents a manufacturers coupon to a retail
dealer, which is redeemable by the retail dealer for the amount stated on the coupon, the
sales tax should be charged on the "sales price" before the deduction of the
coupon discount. In this case, the total "sales price" is not reduced by the
acceptance of the coupon. The dealer receives a portion of the "sales price" by
payment from the retail customer and the remaining portion of the "sales price"
from the manufacturer through the sellers redemption of the coupon.
B. The sales tax treatment of manufacturers coupons is
contrasted with the sales tax treatment of coupons that are issued by retail dealers, when
the coupons are not redeemable by the retail dealers after their allowance of discounts to
their customers. When a retailer redeems a coupon that the retailer has issued, the
retailer has lowered the "sales price" of the property or services. In such
cases, the sales tax is calculated on the reduced amount after the allowance of the coupon
Rule 117. Cellular Telephones
A. Sales of cellular telephone equipment and repairs of cellular
telephones are subject to sales tax. Cellular telephone service charges (air-time) are not
subject to sales tax.
B. Cellular telephones sold for less than fair market value or given
away with the condition that the customer subscribe to cellular services for a specified
period of time, are subject to use tax based on the cost price of the cellular phone.
Credit will be given for local sales/use tax paid on the sale of the telephone.
C. According to Act 46 of 2003
(effective 5/23/03), the "sale price" of any cellular telephone, PCS
telephone, or wireless telephone or any electronic accessory physically
connected with such telephone shall mean and include the greater of (i) the
amount of money received by the dealer from the purchaser at the time of
retail sale or (ii) twenty-five percent of the cost of such telephone to the
dealer. Also, the term "use" shall not include the withdrawal, use,
distribution, consumption, storage, donation, or any other disposition of
any such telephone or electronic accessory by the dealer.
Rule 118. Medicare and Medicaid Transactions
A. Sales of medical devices and equipment to individuals qualifying
for Medicare are considered retail sales subject to 3% local sales tax. These sales are
not considered sales to the Federal Government. The Medicare program acts as an insurance
company, making payments for medical devices or equipment to the individuals as a
reimbursement or directly to the vendor on the individuals behalf. This applies to
all medical expenses covered by Medicare, not just medical services and equipment. These
medical expenses are exempt from the Sewer Improvement tax, the Street Improvement tax,
and the Educational Facilities Improvement District tax.
B. According to Act 60 of the 2001 Legislative Session, effective July 1, 2001, the sale, lease or rental
of tangible personal property covered under the provisions of Medicare is
excluded from local sales and use tax.
C. Medical devices, equipment, and drugs purchased by individuals
qualified by the Medicaid Program are exempt from all local sales taxes. These
transactions are considered sales to the State of Louisiana and are exempt from all local
sales tax.
Rule 119. Lottery Sales not Subject to Tax
A. Sales of Louisiana state lottery tickets are not subject to the
local sales tax.
B. Receipts from the sale of lottery tickets should not be included
in the gross receipts reported or in the deductions from the sales taken on sales tax
returns. Proceeds from lottery sales should be segregated by the retailer from other sales
proceeds and remitted directly to the Louisiana Lottery Corporation.
C. Purchases by the Louisiana Lottery Corporation are not subject to
local sales and use tax. The Lottery Corporation is considered an agency of the State and
is exempt from local sales tax.
Rule 120. Classification of Property - Movable vs. Immovable
A. This regulation is intended to be a guideline for classifying
property as either movable or immovable and is based on a guideline issued by the
Louisiana Department of Revenue. The sale and repair of tangible personal property
(movable property) is taxable; therefore, it is important to classify the property
correctly to determine whether a transaction involving the property would be taxable or
B. When determining whether property is movable or immovable, the
Civil Code and past court decisions should be examined. The Courts have consistently used
the Civil Code in connection with the sales tax law. The link was established through the
definition of tangible personal property in the sales tax law and the definition of
corporeal movable property in the Civil Code. Corporeal movable property is defined by
Article 471 of the Civil Code as:
"Corporeal movables are things, whether animate or inanimate, that normally move
or can be moved from one place to another."
C. The Civil Code places property into several different categories.
Articles 463, 465, and 466 are the most helpful.
Component Parts of Tracts of Land - Article 463:
"Buildings, other constructions permanently attached to the ground, standing timber,
and unharvested crops or ungathered fruits of trees, are component parts of a tract of
land when they belong to the owner of the ground."
Things Incorporated into an Immovable - Article 465:
"Things incorporated into a tract of land, a building, or other construction, so as
to become an integral part of it, such as building materials, are its component
Component Parts of Buildings or Other Constructions - Article 466:
"Things permanently attached to a building or other construction, such as plumbing,
heating, cooling, electrical or other installations, are its component parts."
"Things are considered permanently attached if they cannot be removed without
substantial damage to themselves or to the immovable to which they are attached."
D. Although these Articles give some factors to be considered in the
determination of immovable and movable property, it is impossible to give a complete
listing. The Courts have provided guidance in the interpretation of these Civil Code
Articles in their decisions.
E. Definitions: The following definitions are helpful, for purposes
of taxation, in determining whether property is immovable or movable:
Permanent - property is placed in its final position and
intended to stay in that position for the remainder of its useful life.
Substantial Damage - immovable property or attached property is
no longer functional as originally intended or must be repaired in order to function as
originally intended.
The property is not intended to be removed from the building or other structure to which
it is attached during its useful life. This would be evidenced by affixing the
property with permanent fasteners that will cause substantial damage to either the
immovable or the property being attached to the immovable when the property is removed.
Attached property will be incapable of functioning in its intended capacity if removed.
The property will be expected to remain with the immovable if title to the immovable is
transferred to another party.
Property is a permanent part of the electrical, cooling, heating, or plumbing systems.
The property is not intended to be removed from the building or other structure to which
it is attached during its useful life. This would be evidenced by affixing the
property with permanent fasteners that will cause substantial damage to either the
immovable or the property being attached to the immovable when the property is removed.
Attached property will be incapable of functioning in its intended capacity if removed.
The property will be expected to remain with the immovable if title to the immovable is
transferred to another party.
Property is a permanent part of the electrical, cooling, heating, or plumbing systems.
The property is expected to be removed and replaced as technology changes.
The property is not permanently affixed to a building or other structure.
The property may be removed without substantial damage to it or the immovable.
If removed, the property will have a value that is consistent with its original function
allowing for normal depreciation.
The property is subject to a chattel mortgage.
The property is expected to be removed and replaced as technology changes.
The property is not permanently affixed to a building or other structure.
The property may be removed without substantial damage to it or the immovable.
If removed, the property will have a value that is consistent with its original function
allowing for normal depreciation.
F. Court Introduced Concepts. The Courts have added certain concepts
to be considered in the determination of the classification of property.
Societal Expectations - Residential
In Equibank, a Pennsylvania Banking Corporation, Plaintiff-Appellant vs. United States
of America Internal Revenue Service, Defendant-Appellee, 749 F.2d 1176 (5th Cir.
1985), the Court was asked to decide if the crystal chandeliers in a mansion in New
Orleans were component parts of the residence. The Court agreed that the chandeliers were
component parts of the residence. The Court introduced the concept of "societal
expectations." It was stated in the decision that when a light switch is turned
on, "people expect to have the lights go on." The Court also talked about the
difference between items that are merely plugged into a wall and items
"permanently" attached to the wiring.
Following is a listing of items the Court considered to fall into the
"permanently" attached category: "built-in stoves or ovens, wall and
ceiling electric heaters, central heating and air conditioning, heat pumps, electrical hot
water heaters, built-in public address and alarm systems, overhead fans, interior
physically attached light fixtures, exterior lighting, automatic garage door controls, and
like electrical equipment." The Court held that society expects these items to be
Societal Expectations - Commercial
The concept of societal expectations was applied to a commercial setting in Jay Hyman,
et al., Plaintiff-Appellant vs. Richard Franklin Ross, et al. Defendant-Appellee, 643
So.2d 256 (La. App. 2nd Cir. 1994). The Court reasoned that the first paragraph of Article
466 uses the word permanent in an illustrative way and "facility of removal is
immaterial." Therefore, because the property in question was expected to be included
with this type of structure, they were considered immovable.
Adaptation of Civil Code to New Technology
The Courts have reconsidered the concepts of movable and immovable in light of new
technology. In Beckham, et al. vs. Hibernia National Bank, 665 So.2d 706 (La. App.
2nd Cir. 1995), a modular building was determined to be a movable piece of property. The
Court used Article 466 of the Civil Code to determine whether the building was permanently
attached to the land. The Court determined that substantial damage was not done in the
removal of the building.
G. Examples
In applying the policy, it may be necessary to break down different components of the
property being attached to an immovable. For example, a telephone system contains
components that are immovable, such as wiring within the walls of the building, and
movable components, such as the telephones themselves. The telephones are designed to be
easily moved and replaced; thus, they are property classified as movable property.
Another example would be computer systems used to control networks or processes within a
business. These systems may be connected in a similar manner as the telephone handset and
receiver. The components, which may be plugged into the system, include monitors, personal
computers, servers and other freestanding components. Because the components are
specifically designed to be replaced or removed without damage to the immovable or the
other components of the network, they are movable property.
Rule 121. Tire Disposal Fee
On January 20, 1992, retail dealers of new tires began adding a two
dollar waste tire disposal fee to the selling price of each new tire sold. This fee should
not be included as part of the selling price for sales tax purposes.
Rule 122. Rent-to-Own
There is a special provision for Rent-to-Own businesses that rent/sell
non-business furniture and appliances for the home. Louisiana Revised Statute 9:3351-3362
provides that local sales tax on rent-to-own agreements shall be payable in equal monthly
installments over the entire term of the agreement. These transactions are considered
sales at retail and not lease or rental transactions.
Rule 123. Carpet and Flooring - Sales and Installation
The collection of sales tax on the sale and installation of carpet and flooring can be
handled in any one of three ways depending upon the nature of the sales agreement.
First, the dealer making the sale can treat such a transaction as a real property
contract. Using this method, the dealer furnishes the carpeting, padding, all materials
necessary to complete his contract, and installs the carpet for one lump sum price. Title
to the carpet does not pass to the customer until after it has been installed and has
become immovable. The dealer then charges one lump sum for the entire contract, which
includes the taxes he paid on his purchase of the carpet and materials as a cost factor in
arriving at the contract price. No additional sales tax is collected on the contract
amount from the customer.
Second, the dealer can treat the transaction as a retail sale with the obligation to
install. Using this method, title to the carpet is considered to pass in its movable state
prior to installation. The dealer separates the charges for the carpet and materials from
the charge made for installing the carpet. Sales tax is charged on the selling price of
the carpeting and any other tangible personal property, but not on the separately stated
installation charge.
The third method is a retail sale with the obligation to install in which the dealer
cannot determine or does not distinguish the cost of installation from the selling price
of the carpeting and other tangible personal property. Again, title to the carpet is
considered to pass to the customer in its movable state. Using this method, the total
charge is taxable.
Rule 124. Fuels - Gasoline and Diesel Fuel
The Louisiana Constitution Act 7, Section 27, mandates an exemption from state and
local sales/use taxes on purchases of gasoline, diesel fuel or special fuels which are
subject to excise taxes under Chapter 7 of Subtitle 2 of Title 47.
Rule 125. Pipe Coating, Bending, Galvanizing, Threading, and Wrapping
A. Charges made for coating, wrapping, threading, and galvanizing of
pipe and other property which have not been previously treated by such methods are
considered to be fabrications. Fabrications are considered taxable sales and the vendor is
required to collect sales tax on the gross proceeds from coating, wrapping, threading, and
galvanizing transactions. In addition, drilling holes in pipe is also considered a
fabrication of tangible personal property.
B. The re-coating, re-wrapping, re-threading or re-galvanizing of
property that has previously been coated, wrapped, threaded or galvanized is considered to
be a taxable repair service. Sales tax is due on the full amount charged for this service,
including materials and labor. Taxes are due in the jurisdiction where the repair
transaction is performed
C. Pipe bending is not considered a taxable service.
Rule 126. By-Product Fuels - Coke-on-Catalyst
Act 29 of 1996 provides an exclusion from state and local sales and use tax for
tangible personal property created or derived as a residue or by-product from the
processing of raw materials for resale when such items are consumed in the manufacturing
process. This residue or by-product includes coke-on-catalyst and other fuel sources used
for non-boiler fuels. The effective date of this Act is July 1, 1996.
Rule 127. Hotel-Motel Occupancy Tax
A. The terms "hotel" and "motel" shall each
mean and include any establishment engaged in the business of furnishing or providing
rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests
where such establishment consists of two or more guest rooms and does not encompass any
hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated
by or in connection with a hospital or medical clinic providing rooms exclusively for
patients and their families.
B. The hotel-motel tax shall not apply to the rent of hotel or
motel rooms rented to the same occupant for a period of 30 or more consecutive calendar
days, nor shall it apply to hotel or motel rooms on an annual contract basis for
consecutive or nonconsecutive days.
Hotel-motel occupancy taxes that are paid during the first 30 days are not refundable.
C. Government Employees and Educational Groups
- Government employees and educational groups are not exempt from hotel-motel occupancy
tax. However, room charges billed directly to and paid by the Federal Government are not
subject to hotel-motel occupancy tax.
Religious Groups - Religious groups are not exempt from
hotel-motel occupancy tax.
Charitable Organizations - The only charitable organization
that is exempt from hotel-motel occupancy tax is the American Red Cross.
Rule 128. Nexus
A. A seller must have a minimum connection with the parish,
which is labeled "nexus," before a parish may impose collection duties of the
parish sales and use taxes on the seller. A seller has sufficient nexus with the
jurisdiction if the seller has a place of business, sales representatives, or an office or
warehouse located in the jurisdiction.
B. Parishes have found nexus to exist where the seller
conducted the following activities: regularly made deliveries in his own vehicles in a
parish; made installation and repairs of goods in a parish; utilized the state court to
repossess goods; enjoyed the benefits of parish services, such as police protection and
use of the highways; and when performing services in a parish for the benefit of
Rules Home
If you feel the information on this page is incorrect or out
dated, please contact this department's
content manager.
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Copyright © 1997-2017 City of Baton Rouge/Parish of East Baton Rouge


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Additional 30% off Lowest Price @ Original Penguin - 30% off after Coupon
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Expires On: Jan 28, 2013 11:59pm
OPGSECRET30 - Additional 30% off
Discount is not valid on Watches, Fragrance, or Swim. Discount is not valid at Original Penguin retail stores, Original Penguin outlet stores, specialty or department stores. Not valid for cash. Not to be combined or used in conjunction with any other offer, discount or promotion.
(FatWallet Deal Hunter staff posts are certified ad-free. No money, bribes, or candy have been accepted.)

subset: commoncrawl


text:
Nisswa employees' union petition still under review
The Nisswa City Council learned Wednesday, Sept. 18, that the Bureau of Mediation Services requested more information regarding what city employees would potentially be part of a union.
City attorney Steve Qualley said the bureau requested information about job descriptions, so the city is still waiting to hear about the number and the particular people who will vote on whether to form a union.
Some city employees petitioned to form a union after the council asked for police chief Craig Taylor's resignation without giving a reason why. Taylor is still chief.
Qualley updated the council on other items, including a lease agreement with the chamber for its portion of the new public restroom/chamber building, as well as an ordinance amendment for potential issuance of brewer/tap room licenses.
Qualley said state legislation dealing with tap rooms was perhaps not done perfectly, with language added to one section of the liquor code but not another. So there is still a question regarding cities with municipal liquor stores, like Nisswa, issuing tap room licenses.
However, it appears the legislation was intended to be drafted to allow cities both with and without liquor stores to issue brewer/tap room licenses, Qualley said.
Planning and zoning
The council granted a request by Tom Rutske of Johnson Properties to plant 14 12-foot red pines in part of Nisswa Lake Estates within the city's right-of-way, along Highway 371 by Nisswa Lake.
Trees were cleared from this area as part of the utility relocations for Highway 371 construction. The city is also working with the Minnesota Department of Transportation on a replanting plan for next spring for the east side of the highway near the Nisswa Motel where trees were removed for highway work.
Rutske also received approval to clear a path within a city utility easement from an area of Nisswa Lake Estates near the pedestrian tunnel so future residents will be able to access the future park and downtown Nisswa.
The city also has a temporary construction agreement with the DNR to clear a path from the pedestrian/bicycle tunnel back to Hazelwood Drive and to the city-owned Nisswa Lake Park parcels.
In other business, the council approved a planning commission request to reconsider portions of an ordinance dealing with the organization of the Nisswa Planning Commission/Board of Adjustment.
In other business, the council:
• Adopted IRS regulations for volunteer firefighters and independent contractors effective Jan. 1, 2014.
• Heard council member Gary Johnson read a statement regarding recent council actions and treatment of city staff. See the full statement on the Opinion page in this week's Echo Journal.


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Report Highlights
|PDF (95 KB) | MS Word (52 KB)
The Smaller Learning Communities (SLC) program was established in response to growing national concerns about students too often lost and alienated in large, impersonal high schools, as well as concerns about school safety and low levels of achievement and graduation for many students. Authorized under the Elementary and Secondary Education Act (Title V, Part D, Subpart 4, Section 5441(b)), the SLC program was designed to provide local educational agencies with funds to plan, implement, or expand SLCs in large high schools of 1,000 students or more. The SLC legislation allows local educational agencies to implement the most suitable structure or combination of structures and strategies to meet their needs.
Study DesignThe U.S. Department of Education contracted with Abt Associates to conduct the Implementation Study of Smaller Learning Communities. The primary purpose of the study was to evaluate the implementation of the federal education law that authorizes funding for the SLC program, by describing the strategies and practices used in implementing SLCs. The report is based on findings from the first group (first cohort) of grantee schools funded under this program in 2000. This first cohort of 119 SLC schools was surveyed at two points in time (spring 2002 and fall 2003). From among those freshman and career academies with the highest student participation and degree of SLC implementation, 18 schools were purposively selected for case studies [ 1 ]. The study addresses three major research questions:
How are schools implementing SLCswhat are the principal strategies, models, and practices implemented?
What are the factors facilitating and inhibiting implementation in SLC schools?
How do outcomes for SLC schools, as measured by student achievement and school behavior, change over time?
This study relied on three major sources of data: (1) Annual Performance Reports (APRs), completed by all grantees/schools funded through the SLC program, (2) a Periodic Implementation Survey (PIS), and (3) in-depth case studies of 18 SLC schools that intended to implement a freshman or career academy.
Major Study Findings
The study findings primarily concern the status of SLC implementation in the Cohort 1 schools and factors facilitating and inhibiting implementation. The study also examined in a limited manner how outcomes as self-reported in the APR data changed for Cohort 1 schools over time.
Implementation Findings
How are schools implementing SLCswhat are the principal strategies, models, and practices implemented?
The most prevalent structures were freshman and career academies. Schools changed over time, in both the number and types of SLC structures they were implementing. Freshman academies showed the most growth. In 2001-02, 38 percent of SLC schools had freshman academies; by 2002-03, the number had risen to 55 percent. Career academies showed some growth (from 38 percent of schools to 42 percent).
Schools chose to implement one or more SLC strategies, with block scheduling (58 percent of schools) and teacher teams (52 percent) the most popular choices. However, schools over time were gradually shifting from the use of SLC strategies to a greater use of SLC structures.
Schools with freshman academies reported a high level of participation (78 percent on average) among their 9th-grade students. For house plans, average student participation was 77 percent during the 2002-03 school year.
All but two schools reported undertaking efforts to increase personalization. The most popular mechanisms for enhancing personalization were school or classroom-based and involved providing individual assessments (76 percent), a cooperative learning focus (63 percent) or formal mentoring programs (47 percent).
SLC-related professional development, although provided by nearly all schools, was not very extensive. SLC teachers received a little more than three days of professional development per year. In close to half of Cohort 1 schools (45 percent) teachers received less than 16 hours of SLC-specific professional development during the 2002-03 school year.
Schools reported success in involving community representatives in their SLC activities, with four-fifths of schools (82 percent) working with an external partner in 2002-03, up from two-thirds of schools (65 percent) in the previous year. Partners included businesses, institutions of higher education, and community based organizations. Most schools used partners on advisory committees and as in-school volunteers. Those schools engaging external partners with their SLCs reported that they derived specific benefits for their students, including a range of career-related opportunities such as community service learning, internships, and job shadowing.
The demographics of career and freshman academies often did not match the demographics of the school or freshman class. The law authorizing SLCs mandates that the "method of placing students in the smaller learning community or communities [shall be] such that students are not placed according to ability or any other measure, but are placed at random or by their own choice, and not pursuant to testing or other judgments" (P.L. 107-110, Section 4441). About half of the schools with either career or freshman academies had their enrollments in each academy match the racial composition of the school as a whole (for career academies) or the freshman class (for the freshman academies). About half the schools with freshman academies had matched enrollments for limited English proficient (LEP) students and 38 percent of schools had similar LEP demographics for career academies. Three-quarters of the freshman academies had matched enrollments by gender, compared with 29 percent of schools with career academies. Because the data reported in the APR do not distinguish between enrollments based on school random assignment or student's choices, it is not possible to ascertain the extent to which the differences in demographics are based on student choice rather than school assignment; however these comparisons suggest that schools are clearly challenged to create academies that match the population from which the academies are drawn. As the data reveal, schools find it less difficult to have freshman academy groupings similar to the freshman class than to have career academies that mirror the demographics of the school.
What are the factors facilitating and inhibiting implementation in SLC schools?
SLC respondents reported that these factors to facilitate implementation: professional development specifically focused on SLCs; the availability of resources, including instructional materials; and a variety of teacher-related variables (e.g., attitudes toward reform, pedagogical practices, and expertise). Schools also reported a number of factors to have a negative influence on SLC implementation, including scheduling and logistical issues, physical space, and school staffing needs, especially in terms of core academic teachers and guidance counselors.
A common set of factors affecting academy implementation included strong school leadership, involved and supportive districts, high levels of staff buy-in, and sufficient space to make programs separate. Inhibiting factors included staff and administrative turnover, weak school leadership, prescriptive district oversight of SLC reforms, and limited resources on the part of the school.
APR Data on Outcomes
The section below presents a comparison of the reported APR data related to key program outcomes in the period just prior to program implementation and just after program implementation. The data are based on the SLC schools' self reported data through Annual Performance Reports (APR). Schools first completed the APR during the 2000-01 school year, at which time they also provided retrospective data for school years 1996-97 through 1999-2000. APR data were also collected annually for school years 2001-02 and 2002-03. The APR data includes information on academic achievement, school-related behaviors, and the achievement of academic milestones at the school level.
Limitations of the APR Outcome Analysis
While analysis of the APR data give some self-reported information on how schools were trending over time before receiving SLC funding and whether or not there was a measured shift in trends when schools received SLC funds, absent a valid comparison group, any inferences from this data about the impacts of SLC funding and implementation on those outcomes are clearly inappropriate. In addition, there are a number of very important caveats and limitations that also make use of this data for evaluation of outcomes or impact analysis inappropriate. These are summarized below.
- Many schools were engaged in implementing SLCs structures and strategies prior to receiving their federal grants, which could potentially have affected their pre-grant status on outcomes.
- In many cases the SLC feature being implemented only directly affected a subset of students in the school, while outcomes were reported for the school as a whole.
- The data collection period did not cover a sufficient period of time to adequately capture changes in end of high school outcomes where implementation activities may have focused primarily on 9th-grade students.
- The dynamics of the SLC implementation process may have affected short-term school outcomes as schools adjusted to the task of restructuring. That is, restructuring such a large institution as a high school may not only lead to no immediate changes, but there may actually be a temporary worsening of outcomes as school staff take on and become accustomed to their new roles.
- Results are based on school-reported data, which varied greatly in quality and accuracy. Specifically, there is a serious measurement issue in terms of the lack of data comparability (both between districts and states).
Keeping in mind these limitations, the APR data revealed the following:
Short-Term Outcomes
As measured by APR data, early changes in schoolwide reported outcomes after receiving SLC funding were modest or neutral, with a good deal of variation between schools.
Where there is evidence of change, trends appear to be moving in the right direction for school-related behaviors. Specifically, the APR data suggest an upward trend in student extracurricular participation and promotion rates from 9th to 10th grades. The trend for extracurricular involvement in SLC schools showed a substantial and statistically significant increase of five percentage points in participation after receipt of SLC funding.
There was a statistically significant positive trend in the percentage of 9th-grade students being promoted to 10th grade during the post-grant period. This trend also held for SLC schools implementing freshman academies, which have as an expressed focus reducing the 9th-grade dropout rate. In addition, mean estimates were similar to the national average for large high schools by the end of data collection (85 percent).
There was also a downward trend in the incidence of violence in SLC schools over time. The data suggest that, on average, SLC schools experienced a statistically significant 1.4-point drop in the number of violent incidents (per 100 students) during the post-grant period.
Longer-Term Outcomes
The data suggest increases in the percentage of graduating students planning to attend either two- or four-year colleges. Between the pre- and post-grant periods, this percentage increased by about four percentage points, which is statistically significant. The absence of comparative national data, however, makes it difficult to infer whether this is due to receipt of the SLC grant rather than part of a more general national trend.
There were no significant trends in academic achievement, as measured by either scores on statewide assessments or college entrance exams.
Sustainability of SLCs
The data suggest a serious commitment on the part of most SLC schools to sustain structural changes in the way their school and classrooms are organized. Specifically, close to three-quarters of those schools that report having made changes using SLC funding expect to sustain those changes after their grants end. For example, almost all (96 percent) of the schools that reported making their schoolwide core curricula more academically rigorous are committed to sustaining those changes even after their SLC funding has run out. Similarly, 94 percent of the schools that reported using more varied student assessments for grading and promotion decisions expect to sustain those changes in the future.
Although schools were less likely to report classroom-level changes with the federal SLC funding, at least 80 percent of the schools that had implemented classroom-level changes also reported that they would sustain them. One exception is reduced class size, a change that may not be within the power of the school to sustain.
- This report does not include findings from the second cohort of 222 SLC schools funded in 2002. These schools were surveyed at only one time and did not have any case study visits. Findings for this cohort of SLC schools are summarized in the unpublished Cohort 2 Follow-up Report (Bernstein, Millsap, & Schimmenti, 2005) available upon request. [ Return to text ]


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Upcoming T-cup Yorkie Litter AKC Registered will be under 3.5 lbs full grown . Located In San Jose California, (408)763-9804$1,000
Shih tzu Puppies upcoming litter soon text (408)763-9804 to get on the wait list thanks Location San Jose California$550
13 week old male and female Golden Retriever puppies ready now looking for new homes. Very sweet and affectionate. Super cute. Uses litter box and eats…$500
Hello looking for a home for these two cuties. They are 10 weeks of age, gave them first vaccine and also been dewormed. They love to play with children…$550
Lanca is an AKC fully registered chocolate Labrador. She is 13 weeks old. Fully crate trained. House broken. Started retrieves. Introduced to pheasants…$550
Beautiful farm raised, ACA registered Lab Puppies! 4 male & 9 females to choose from. Will have first shots and wormed. Parents are our pets and on site…$400
They have Snow White coat. They are super cute and loving. White with black eyes. All shots are up to date with deworming as well. They are purebred with…$1,200
Full bred Yorkie puppy . Very friendly . Shots up too date . 3 months old. Still learning too potty train .$980
Los Angeles, CA


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In the Name of Allah, The Most Gracious, Ever Merciful.
Love for All, Hatred for None.
01 Hoisting of Liwa-e-Ahmadiyyat
02 Silent prayer After Flag Hoisting
03 Recitation of the Holy Quran
04 Recitation of the poem by Nazeer Ahmad Attar Sahib
04a Recitaion of Nazm
05 Moulana Muhammad Inaam Ghouri Sahib Nazir Aala and Ameer Muqami Qadian presiding over
06 Moulana Muhammad Inaam Ghouri Sahib during his speech
07 Silent prayers
08 Dr. Saleh Muhammad Alladin Sahib Sadr Sadr Anjuman Ahmadiyya Qadian during his speech
Copyright © by the Ahmadiyya Muslim Community. All rights reserved.


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Golden Salamander
14,893pages onAdd New Page
this wiki
this wiki
|"Is this all real? Or has this been happening inside my head?"
The subject of this article is of a real-life person, place, group, company, product, or creative work that has been mentioned "in-universe" in a canon source. The Harry Potter Wiki is written from the perspective that all information presented in canon is true (e.g., Hogwarts really exists), and, as such, details contained in this article may differ from real world facts.
The M.V. Golden Salamander is a cruising riverboat that roams the River Thames in London.
Behind the scenes
In the film adaptation of Harry Potter and the Order of the Phoenix, the Golden Salamander is seen as one of the riverboats the Advance Guard passes by.


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Program Archive
Creating a Workforce for Healthy Communities
June 31, 2009 · The National Association of Hispanic Nurses™ (NAHN™) held their 34th annual conference in San Antonio from July 21 through 24, 2009. Dr. Geraldine Bednash, Chief Executive Officer and Executive Director of the American Association of Colleges of Nursing in Washington D.C. gave the luncheon keynote address on July 24, 2009. The title of her presentation is "Creating a Workforce for Healthy Communities". Introducing Dr. Bednash is Jose Alejandro, President of the Dallas chapter of NAHN™.
National Association of Hispanic Nurses
June 31, 2009 · Carol and Carolyn Bloch, Assistant Directors of the Los Angeles County College of Nursing and Allied Health spoke on July 23, 2009 at the 34th Annual National Association of Hispanic Nurses™ (NAHN™) held in San Antonio. The title of their presentation is "A Call to Arms – Hispanic Nurses Unite: Enhancing Our Understanding as Cultural Brokers, Colleagues and Political Partners." Opening the program is Jose Alejandro, President of the Dallas chapter of NAHN™.


text: Went to Lowes yesterday and looked through the oops paint. Found a gallon of Acrylic in what could best be described as taupe. Actually not a bad color, perfect for swarm traps. Discounted to five dollars. In any case, went to check out and I got a rebate receipt for five dollars off any paint, one gallon or more. So for the cost of a stamp and a quarter (Virginia still gets the taxes!) I get a gallon of good paint + primer. I wouldn't make a special trip just for mistake paint, rarely do I find exterior paint in the oops pile, but if you are near a Lowes you may want to check. I think they are running this special until the 3rd.


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someone that takes losing badly. A person who loses a game or argument and who will continue to argue the most insignificant point of an argument just to save face.
After class, Nealis continued to argue against the professor's point of view. We all told him to stop being a bitchpat.
by assclownface69 October 22, 2011


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and then he might have to spray again after he plants the corn. to expensive and time consuming.
#2 he could buy a new planter that prevents the seed coating from getting on the weeds,
or all the beeks could chip in and make the farmer happy and buy him a new planter.
or #3 he could tell the beeks to move along to some other area until he's done planting.
any other ideas I've missed?
mike syracuse ny
Whatever you subsidize you get more of. Ronald Reagan
I want to preface this by saying that I'm a small time hobbyist and I'm not even qualified to carry a hive tool for most of the people on this forum. That said…I live in the Midwest where corn is king and soybeans are a close second. It seems to me that when the government decided to get in the business of subsidizing corn (a food crop) to be made into fuel for vehicles, all bets were off. Whatever it takes to produce more "gasohol" is just OK with them.
30 years ago farmers were doing away with fence rows to gain a little more yield per acre and that was about it for pheasant and quail habitat. The bunnies disappeared, the coyotes moved in and the deer population exploded…now the deer are like the rabbits used to be except they are a bunch harder on your car when you hit one.
I'm in the process of moving to central Illinois so I spent a little time driving around up there looking for an apiary location…Corn, soybeans and housing subdivisions as far as the eye can see.
Bee habitat…what bee habitat?
Where are we and what's with this hand basket?
Beeslave, have you ever farmed a significant amount of land before?
Shannon, let me start with your "ignorant statment". I have run bees in the central valley of Calif for more than 30 years, this is the most diversed agriculture valley on earth, more fruits,nuts,dairy, row crops ect... there is more food produced here than anywhere else and guess what come from all that production..... Sprayes like you never see it. Try walking in my shoes first before throughing rocks in a glass house.
NUTRA-BEE feed supplements
My original part of this discussion was about what is happening here where I live.....not about farming practices in CA. Specifically my comment was about the planting practices of the corn crop and the seed treatments. How much no-till corn is planted in CA Keith?
Wildbranch- Option 1.....they spray it with round up anyways
CG3 and Birdman-most are aware and some understand what is happening.
Haraga-I grew up working on farms. I've been here in the country my whole life. I have friends who make a living and support their families cash cropping. I've helped them fix their equipment......I've had conversations with these friends on how some practices affect the pollinators. Those aren't the ones causing the trouble. It's the ones who don't care as long as it doesn't affect them that cause the problems.
Last edited by Beeslave; 04-10-2013 at 06:29 PM.
Leer Family Honey Farm-Shannon Leer
Ian Steppler >> Canadian Beekeeper's Blog
I think you hit it Wildbranch. It's the farmer's land, if you don't want your bees exposed to the stuff during planting, move em til they're done.
Poncho/Clothianidin....it's been used as a seed treatment for 10 yrs
Leer Family Honey Farm-Shannon Leer
Beeslave it sounds like you have only signed the back of the farm check and never the front of the farm check. Until you have signed the front then you have minimal room to critique farm practices.
Yup......running 2 loads of bees and never wrote a check.lol
Did you find that 1 hive for your friend?
Leer Family Honey Farm-Shannon Leer
Two loads of bees and you are criticizing farm practices?
this is a beekeeping forum, so my question is why would you folks ever defend anything that is or has been or will be harmful to bees.
There is a reason why there are people farming large amounts of land organically. And guess what they have huge brand new combines just like the other non organic corn farmers. the only difference is in the profit margin. how come you smart guys dont ever talk about how the government now subsidizes drain tiling.
If you dont care about anything but money then you would cut down every tree line, plow over every stream and run drain tile.
(pump your hives full of crap and forget this reality)
But on the other hand if you love this job and get more out of it than just money you would show some compassion for the less fortunate.
or just continue to tell us how good you are and wait for the whole thing to IMPLODE.
Why would Johnstons bees do well in the mountains???
Last edited by JohnK and Sheri; 04-11-2013 at 01:09 PM. Reason: Name calling, uncivility
Now that's the response I expected.
these farmers dont NEED it to be so easy for them. they need to be forced to be smart. and the only way is to stop giving them everything on a silver platter. They are like an invasive specie with no predators and they are getting out of control.
I guess you don't know what you don't know. Let me let you in on a secret. Farmers are not smart. And that includes myself. If I were smart I would not be farming. I would be signing the back of someone else's check.
I work with 30-40 different farmers a year. Wonderful, accommodating people I find. Often times if they need to apply an insecticide they will choose a less effective one to protect my bees.
Do I pine for the old days of vast bee pasture - sometimes. Are they coming back? Not with 7 billion people on the planet.
I'm not a big fan of biting the hand that feeds me.


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Both are iconic female characters, but Keira Knightley found playing Elizabeth Bennet more daunting than navigating 19th-century Russian society as Anna Karenina.
Both roles had been portrayed by other notable actresses, but Knightley says: "I think it was more frightening to take on Elizabeth Bennet in Pride & Prejudice because she's so loved and women see themselves as her.
"I don't think Anna is the same thing in that way ... She's this kind of strange curiosity, and because of that, because she's always slightly over there, I think it was less frightening."
But Knightley, 27, found that a decade's distance had changed how she viewed the character in Leo Tolstoy's novel about doomed love, scorn and scandal in an image-obsessed society. The first time she read it, she was a teen.
"I remember it as being this kind of amazing, beautiful romance and very sweeping, and I read it again last summer and went, this is really different.
This is not how I remember it at all."
The movie also stars Jude Law as her cuckolded husband, and Aaron Taylor-Johnson as the dashing cavalry officer who becomes the object of her desire.
At the Toronto International Film Festival in September, Knightley happily talked dancing, dresses and death. After all, Anna is a vain creature, a beautiful bird in a cage.
The heroine's face is, increasingly, masked by heavy lace netting.
"We wanted that constant feeling of being trapped," she said.
With Anna, Knightley's not sure whether to like her or hate her.
"I don't know if she's being held up there for people to go, this is the whore of Babylon, this is the worst thing in the entire world, or whether you're meant to go, this is the innocent, this is the victim. And the answer is both."
*Anna Karenina is in cinemas now


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Gadget Geek's Guide To: Snowboarding
The Gadget Geek checks out the latest gadgets in the world of Snowboarding.
While most of us tend to spend the winter months battling lethargy and bouts of seasonal depression, there are a few who anticipate the first major snowfall year round. These people are prone to say 'dude' instead of 'friend,' will show up to your dinner parties equipped with a six pack of energy drinks and have most likely built 'sick' half pipes in their parents' back yard. If you haven't guessed by now, this week we're checking out the latest gadgets in the world of snowboarding.
Stereotypes aside, snowboarding is one of the most technically advanced snow sports there is. Developers have been tweaking the products needed to ride a board, boots and bindings, for years and have advanced the simple gear into an array of ride specific accessories fit for any kind of rider. From the ever evolving forms of snowboard chambers to constructing boards out of materials that have made bombing down a trail and stopping on a dime effortless, the technology behind this once taboo sport is as thorough as any other.
Morning Motivation
If you've ever been on a snowboarding trip, the morning of the third or fourth day is most likely burned into the back of your mind. Your body aches, you regret eating that after-bar pizza and you're not sure if getting out of the bed is physically possible. But, you get up, pull back the curtains and are reminded why you are there in the first place: the perfectly manicured hills. To motivate yourself on those tough mornings, we found a gadget called SkiFX that not only tells you the outside temperature, but gives you a thorough breakdown of the trail and lift reports, surface conditions, new snow amount and total base accumulation for over 300 US Ski areas. Buy here!
Slope Safety
It may be the 21st century, but time and time again the integration of technology and everyday objects catch us off guard. Take for instance Zeal, an eyewear company founded in snowboard haven Boulder, Colorado, who developed the world's first pair of GPS-equipped goggles. Usually products like this are too gimmicky for our taste, but the sleek and attractive design paired with the futuristic features like speed gage, GPS, temperature, current altitude and elapsed distance have us hooked. It maps your runs, your speed and will even give you your stats for jumps which you can then download onto a computer to compare with past stats. We're sure they are just the beginning of a whole new wave of techy snowboarding accessories that will be the next hot ticket item for this sport. Buy here!
Keeping Warm
Battling between the icy cold winds and uncomfortable sweatiness you experience while snowboarding is a sport in itself. Columbia, once known solely for its tacky neon fleece pullovers, have developed a soft shell jacket that has built in Omni-Heat Electric technology that lets you forgo the warm up breaks no matter how cold it is. Powered by two light batteries, this jacket will keep you warm for up to six straight hours with its low, medium or high heat pads located around the core of the jacket as well as the palms of your hands. Buy here!
Filming the Slopes
In a world where we tweet what we eat, check in to where we drink and 'like' what we like, why not strap a camera to our head to film the stunts we're pulling on the slopes to show our friends on YouTube. Our portable camera of choice is the HD Helmet Hero, the world's highest performance wearable 1080p HD video and still photo camera. We love that you can record up to 2.5 hours on a single charge and if you buy a cheap 32GB SD card you can record up to 9. The gear you get along with your camera is all stuff that aspiring and experienced filmmakers actually need to use the product which is a change from the usual cash grab high tech cameras usually put consumers in. Buy Here!


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Be aware of 'Pinkwashing' during #BreastCancerAwareness Month
October is my favorite month of the year because I love fall, Halloween, pumpkins, football season in full gear and many more things. I also appreciate that October is Breast Cancer Awareness Month and do love seeing pink products, logos and even food everywhere.
While I fully support Breast Cancer Awareness Month, there is, very unfortunately, something to be aware of during this month: pinkwashing.
What is pinkwashing? It's when companies sell and promote pink items, but they may not actually donate any proceeds, may have a cap donation or may donate a significantly lower amount than originally thought toward breast cancer research and the betterment of those suffering from breast cancer. More than just that, it's also companies and organizations who claim to care about breast cancer producing, manufacturing and/or selling products linked to the disease.
Not every company selling pink products does this & awareness does matter. This is just something to be aware of during October!
Questions to think about before you buy the pink ribbon or any pink product, via Think Before You Pink:
Does any money from this purchase go to support breast cancer programs? How much?
What organization will get the money? What will they do with the funds? How do these programs make a difference for the breast cancer epidemic?
Is there a "cap" on the amount the company will donate? Has this maximum donation already been met? Can you tell? -- most popular thing for brands to do is have a maximum donation.
Does this purchase put you or someone you love at risk for exposure to toxins linked to breast cancer?
What is the company doing to ensure that its products are not contributing to the breast cancer epidemic?
I'm not exactly here to call out various companies for doing this, but rather to raise awareness to you and others to be aware of what products you're buying and what that money actually goes to. Just one example (and you know I love football): the NFL goes pink every year and while they do a good job raising awareness, analysts estimate that only 8% of the money the NFL raises actually goes toward breast cancer research.
A great organization to check out is Breast Cancer Action, mission: to achieve health justice for all women at risk of and living with breast cancer.
They have a current campaign to demand companies stop pinkwashing and start protecting women's health by stop giving women, especially women in cancer treatment, cosmetics and products that are actually linked to increased cancer risk and interference with breast cancer treatment.
So be aware of all we could be doing for the breast cancer cause and make yourself more aware of where your money is actually going when you donate or buy pink products.
All of this raises an interesting question: is it really ethical to sell these products that promote breast cancer research and searching for a cure when so little of the money from the product goes toward the cause?
I know every little bit helps, but are companies more in it for the sales or the actual cause?


text: Im looking into getting another 91-98 k1500 but right now all the ones that are ext cab in my area are junk. there are some decent 3500/2500 crew cabs and some real nice standard cabs. my question is if anyone knows how hard it would be to put an ext cab body (cab& bed) on the standard cab chassis before i dive into it. and maybe a crew cab for that matter. as i know gm use a similar frame for years what range of years will be the same if not very similar. thank you all for your help.


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Last Modified: Thursday, January 17, 2013 2:56 PM
A 18-year-old Lake Charles woman has been charged with band fraud and theft after allegedly stealing from an elderly family member, authorities said.
Calcasieu Parish Sheriff's Office spokeswoman Ashley Bazinet said Lexy S. Fontenot, 2187 E. Gauthier Road Lot 318, was arrested Monday after a two-month investigation.
"On Nov. 6, deputies received a complaint from an elderly woman regarding several personal checks that had been stolen from her home," Bazinet said Thursday in a news release. "Once the victim realized the checks had been stolen, she contacted her bank and discovered over $300 worth of her checks had been written and cashed at a local bank."
Bazinet said detectives discovered Fontenot had stolen the checks from the victim's home, forged the victim's signature and cashed them.
Judge Ron Ware set Fontenot's bond at $2,000.
Detective John Melton was the lead investigator.


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'Boyden Global Executive Search' company jobs
Report calls for a shift away from the hierarchical structure of the workplace.
Read more
The legislation will now be referred to Canada's highest court after MPs went against Justin Trudeau's recommendations.
Read more
Job security and high wages won't always win out if your organization can offer these preferred alternatives.
Read more


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In the first three parts of this series, molecular biologist, Dr. David Ussery examines, chapter by chapter, the arguments put forward in the book, The Edge of Evolution, by Michael Behe. This book, like Dr. Behe's previous book, is written in an engagingly accessible style and has been highly acclaimed by many non-specialists who think that Behe has identified the limits of what science can explain without needing to insert an external Intelligence. David Ussery is a Christian molecular biologist who, like all of us at BioLogos, is deeply concerned that other Christians be aware that Dr. Behe has not identified biology's edge. Furthermore, none of us are sure why anyone should expect to find an Edge—a place where nature ends and God begins. Nature after all—all of nature—is God's. There is no aspect of creation which is not God's. Here is David Ussery's analysis of Chapters six and seven of Behe's book.
Note: Title of Dawkins' book was corrected on 11/4/10.
Chapter 6 - Benchmarks
This chapter details how Behe decides whether some biological features are unlikely to have been produced by random mutation and natural selection. As an example, he chooses a quote from an article on how to evaluate proposed mechanisms for biological speciation, based on what seems "biologically reasonable." Behe claims that the idea of whether evolution is "biologically reasonable" has not been fully tested for all of evolution, and proposes to do so in this chapter. To "judge whether random mutation hitched to natural selection is a biologically reasonable explanation for any given molecular phenomenon," he uses two criteria: how many steps are necessary to create this?, and coherence - the ordering of steps towards a goal. Richard Dawkins goes through both of these steps in his book, Climbing Mount Improbable. I was surprised to find that, although Charles Darwin, Daniel Dennett, John Maynard Smith, Alan Orr, Jerry Coyne, and Francois Jacob are mentioned here, somehow Behe doesn't say anything about Dawkins classic book that deals specifically with the arguments in this chapter, written in 1996, around the same time as Behe's Darwin's Black Box. I think that Dawkins scores a valid point in his review of The Edge of Evolution, when he says that unlike Behe's first book, Darwin's Black Box, in the
…second is the book of a man who has given up. Trapped along a false path of his own rather unintelligent design, Behe has left himself no escape. Poster boy of creationists everywhere, he has cut himself adrift from the world of real science.
In this chapter, Behe concludes that evolution is a 'tinkerer', not an engineer. Fair enough. But then he concludes that "If Darwinism is just a tinkerer, then it cannot be expected to produce coherent features where a number of separate parts act together for a clear purpose, involving more than several components." (Page 119). But what about Dawkin's Mount Improbable? What about the classic example of the eye? There are many books on this, as well as scientific articles. I encourage the interested reader to go to Amazon.com for example, and have a look at some of the books published on the evolution of eyes in animals. One can find exactly what Behe is claiming can never happen, laid out in clear detail, slow, gradual, evolution of complex systems such as the eye. And in my opinion (as a molecular biologist), there's not much difference in the evolution of the eye than the evolution of a complex biochemical system. Certainly there is a difference in scale, but the same principles apply. But please don't just take my word for it. Again, go to PubMed, type in "evolution complex systems," and see what is there.
Chapter 7 - The Two-Binding-Sites Rule
In this chapter, Behe further explores his claims of incredulity. Now, instead of looking at single mutations within single genes, Behe examines the likelihood of evolutionary mechanisms producing two different proteins with shapes that will fit each other—that is with "binding sites" which are complementary. What are the chances, he asks, of having TWO binding sites evolve at the same time? The probability is so tiny, as to essentially be impossible, he claims. Yet once again, there are problems here with the initial assumptions. I really hate to sound like a broken record, but once again, the interested reader is invited to have a look at the vast literature in this field. I went to PubMed, typed in "evolution protein binding sites," and got back more than 5000 articles. The title of one recent article was "Using peptide loop insertion mutagenesis for the evolution of proteins," and another is "Beauty is in the eye of the beholder: proteins can recognize binding sites of homologous proteins in more than one way." This brings me to one of the (many) flaws in this argument in chapter 7—there is a lot of room for change in the binding site; it does not have to be a 100% perfect match. It only has to be the right shape, and this can be achieved through many many different amino acid sequences. So the probability is not nearly as dire as one might expect from naive and bad first approximations.
Towards the end of this chapter, Behe brings up the work of Richard Lenski, at Michigan State University. Behe claims that, despite having grown E. coli in the test-tube for more than 40,000 generations, "nothing fundamentally new has been produced." I've known Rich Lenski for many years, and recently he was here as an opponent for a Ph.D. thesis exam. Rich gave a wonderful talk, demonstrating that early on in his experiments, there was a clear, measurable increase in fitness from the [random] mutations generated in his evolution experiments. For example, a set of mutations which altered DNA topology (three dimensional structure) occurred in many of the strains, thereby increasing fitness. (DNA topology is the expertise of both Behe and myself—it is a real shame that Behe no longer works in the lab with DNA structures and evolution!) In some of Lenski's later experiments, after the cells had been growing for more than fifteen years (!), a strain arose with an increased mutation rate. Following that, the frequency of newly generated mutations and diversity went through the roof. Early on, for the first 20,000 generations (ten years growing in the laboratory), the number of fixed genetic changes was, on average, just a small handful (usually less than ten). After this "mutator" strain arose, however, the number of fixed mutations (new genetic varieties which came to be present in all cells) rose to more than 250, and the number of single changes altogether rose to more than a thousand.
For me, this in a nutshell is what we see from the genome sequences. Lab stains don't have much diversity compared to what we see in the natural world. On the one hand, we know that outside of the lab, there is an incredible amount of diversity within an organism (like E. coli). On the other hand, when we sequence a genome of a strain that's been grown in the laboratory for awhile, there are often just a small number of changes (a few hundred) associated with property differences. In nature, it is a whole different story. We have a paper that just came out a few weeks ago, comparing the genomes of sixty-one naturally occurring isolates of E. coli. Although some of the E. coli genomes are quite similar, others are VERY different - having more than a MILLION "extra" bases (DNA letters) in one genome, not found in another. The fraction of shared proteins between two strains ranges from nearly all (99.7%) to less than half (48%). Most E. coli genomes contain around 5000 genes, but if we look for all the different genes in all the genomes analyzed so far, we find more than 15,000 different gene families (or more than 3 times the size of any one E. coli genome!). Less than a thousand genes are conserved across all the E. coli genomes sequenced so far. What does this mean? As an example, pick an E. coli genome, and sequence it. Out of those 5000 genes, less than 20% will be found in nearly all other E. coli genomes, and for every one gene in this genome, there are perhaps another nine or ten E. coli genes that are found in other E. coli genomes, but not present in that particular E. coli genome. In addition to the 15,000 gene families discovered so far, we estimate there are probably around 30,000 more E. coli gene families in the intestinal tract of just a single person. This represents a tremendous diversity of genetic information. Since these many E.coli strains can readily exchange genes and parts of genes, there is an absolutely enormous potential to build new varieties of proteins. Behe's naïve (to be frank) calculations don't even scratch the surface in calculating this potential to generate new proteins and new protein interactions. He was not aware of any of this.
Take a look at the above figure. Note that the common lab strain of E.coli has 960 families of genes and from that it can build 4144 proteins. But there are other genes, found in some E. coli genomes, missing in others. How many other gene families are available, in nature to add to its protein repertoire? We estimate around 44,000 gene families are out there, in some E. coli genomes, but missing in others, in addition to the 960 present in the above strain.
So my point is, when Behe claims that in the E. coli evolution experiments 'Nothing fundamentally new has been produced.' (page 142), he is ignoring parts of the story which are extremely important. Since most people will not be familiar with the literature, we consider this to be misleading. There is a vast literature which shows just what can be done! Obviously evolution can happen in E. coli, on large scales, and it can be seen to happen under our very eyes, in the laboratory, under the right circumstances. With regard to the Lenski experiments, in my opinion, it is not being honest to only look at the first half of Rich Lenski's experiments, where he saw little change, and to conclude that evolution does not happen in E. coli. The mutator (which arose halfway through) changed things dramatically.
The Figure above is a comparison of 61 E. coli genomes (each of the concentric circles is one strain of E. coli), showing the conservation of genes; for more details see Figure 5 in Oksana's Microbial Ecology paper mentioned previously. The point I want to show here is that there are many large gaps (lighter-colored—regions of genes that are missing in many genomes, but present in others. Some of these regions encode novel 'molecular machines'—or what I think many (but not Behe) might call 'fundamentally new' complexes.


text: What are the simptoms of a bad ignition switch on a 1996 GMC 2500 ?????????? I lost ALL power on the burban last night and towed it home,,,not even the 4 ways worked. At 4 am all of the sudden they came on and everything is back to normal .. MMMMMMMHHHHH ???!!!:neutral: HELP !!!!!


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SunPower Slips: Q2 EPS Beats, Cuts Year GAAP Rev View
Shares of solar energy technology provider SunPower (SPWR) are down 54 cents, or 2%, at $27.11, in late trading after the company this afternoon reported Q2 revenue a tad lighter than analysts' estimates, but beat on the bottom line, forecast this quarter below consensus, and cut its year revenue view while holding its profit projection steady given an expectation for higher profit margin than previously thought.
Shares of competitor First Solar (FSLR) are up 6 cents at $49.28 in late trading, while shares of Solar City (SCTY) are up 12 cents at $41.47.
Revenue in the three months ended in June fell 3% to $576.5 million and 15 cents EPS.
Those results compare to a forecast offered back at the time of the company's analyst day, on May 15th, for $540 million to $590 million, and 5 cents to 15 cents per share.
On a non-GAAP basis, the company turned in $650 million and 48 cents per share versus its projected $550 million to $600 million and 5 cents to 15 cents.
Analysts, on average, had been modeling GAAP results of $577 million and 10 cents a share.
CEO Tom Werner called the results "strong," and remarked there was demand "across all major geographies."
Our North American business continues to be the cornerstone of our success as we completed panel installation at the California Valley Solar Ranch (CVSR) with full project completion expected by year end. Construction of the 579-megawatt (MW) Solar Star Projects for MidAmerican Solar continues. Additionally, we strengthened our position as the leader in the commercial market booking $100 million in commercial projects in the second quarter. In the residential business, demand continues to be solid with $150 million in new lease capacity financing, SunPower is well positioned for success in the second half of the year. For the current quarter, the company sees revenue in a range of $575 million to $625 million, and net income of 10 cents to 30 cents. Analysts have been modeling $699 million and 19 cents […] In APAC, demand in the Japanese market continued to be strong as evidenced by our fourth quarter of record shipments. Our success inJapan reflects that our industry leading technology, reliability and quality remain distinct competitive advantages in this market. Finally, we are seeing a turnaround in our European business as we recorded our third straight quarter of financial improvement. With demand trends improving and stabilization in both industry conditions and pricing, we remain confident in our ability to achieve profitability in the EMEA region by the end of 2013.
For the current quarter, the company sees revenue on a GAAP basis of $575 million to $625 million, and EPS of 10 cents to 30 cents. That is up from a prior forecast of $540 million to $590 million and a prior projected net loss of 15 cents to 25 cents.
The Street is modeling $699 million and 19 cents.
On a non-GAAP basis, the company sees $550 million to $600 million and EPS of 15 cents to 35 cents. That is up from the prior EPS forecast of 5 cents to 15 cents given a higher expected gross margin.
For the full year, the company sees GAAP revenue in a range of $2.45 billion to $2.55 billion, and EPS ranging from a net loss of 5 cents to a profit of 20 cents. That is down from the prior GAAP revenue forecast of $2.6 billion to $2.7 billion.
The Street is modeling $2.63 billion and 73 cents.
On a non-GAAP basis, the company reiterated a revenue outlook of $2.5 billion to $2.6 billion, but raised its forecast for EPS to $1 to $1.30 per share from a prior 60 cents to 80 cents after raising its gross margin outlook.
The company will host a conference call with analysts at 4:30 pm, Eastern time, this evening, and you can catch the webcast of it on the company's investor relations Web site.


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Your car's cupholders might make you sick.
It's not just surfaces like germ-laden toilet seats and TV remotes that can make us ill, the interior of any car is a gruesome microscopic zoo of germs and bacteria waiting to pounce.
You might never want to drive again without wearing protective gloves, recent research suggests.
"People would be horrified at the thought of eating off their toilet seat, but few people realise eating off their car dashboard or console is just as likely to make them sick," says the head of a British study of in-car hygiene.
And in the United States, a spokesman for Ford, which has been researching the subject with the University of Michigan, says: "Vehicle cabins are exposed to a wide variety of environmental conditions that can make them microbial breeding grounds."
Researchers found that high mileage made things worse. That taupe upholstery might literally make you chunder. Apart from interiors just gathering gunk with age, air and heater filters are likely to have stopped working properly, letting through airborne microbes.
Children and pets are most at risk from dirty cars, the scientists concluded. However, cars that regularly transport kids and pets were found to have the highest bacteria counts.
Microbiologists at the Aston University in Birmingham studying in-car hygiene found harmful bacteria like E. coli, salmonella, and campylobacter, all of which can cause illness or, on occasion, can be fatal. Each has the capability to survive for a month inside the car on surfaces such as the steering wheel, gear lever or dashboard.
In all, the scientists found 283 different kinds of bacteria per square centimetre in the average car. Extreme cases had 850 types of bacteria per square centimetre.
The gear lever was the most heavily infected part of the passenger area with 356 microbes per square centimetre.
However, another study, by scientists at London's Queen Mary University, found the car boot was the filthiest area.
Other hotspots: car mats, the driver's seat, between the seats, and air conditioning vents.
Don't just blame kids and dogs. About a quarter of those surveyed admitted that food wrappers and empty drink bottles litter their car. One in six said they regularly left or dropped bits of food.
Bacillus cereus - a bug that can cause food poisoning and is found in rice, pasta, potatoes and pies - was commonly found by researchers.
At least half the respondents said the level of cleanliness in their car left "a lot of room" for improvement and that they would never allow their home to be so filthy.
But has the research only proved what we already know?
It seems that motorists have already twigged to the menace of mobile micro-organisms. Market research suggests Americans alone spend more than $2 billion a year on stuff to freshen their cars, including aerosols, plug-ins, slow-release and hanger products that dangle from mirrors.
Driven couldn't find similar statistics for New Zealand, but the shelves of car accessory retailers suggest we're right in there in the war on unhygienic interiors.
The trouble with the aftermarket barf-busters is that some drivers and passengers are sensitive to chemicals or don't like artificial scents.
So researchers are looking for ways to stop making people sick without the solution also making them sick.
"Our findings suggest car interiors are complex ecosystems that house trillions of diverse micro-organisms interacting with each other, with humans, and with their environment," said Blaise Boles, an assistant professor in the University of Michigan's department of molecular, cellular and developmental biology.
In the hunt for a bacteria buster, the team focused on three commonly used Government-approved antimicrobial additives, including silver-ion, ammonium salt and polyolefin wax with a nano-silver coating.
Panels painted with four different formulations were evaluated to assess the growth rates of micro-organisms.
Parts coated with paint infused with the silver-ion additive, sold under the trade name Agion in the US, contained lower microbe growth than control parts with the current type of paint.
Agion, based on elemental ions, works by starving, sterilising and suffocating the microbes to prevent them from growing and reproducing.
Even after many simulated years of use, the microbe growth of the Agion-infused coating was little changed.
The additive had little impact on the gloss and colour change of the surfaces over the test period.
"We can't control everything that contributes to stains and odours in our cars and trucks," said Peters. "But we're doing our part to maintain a pleasant cabin environment for our customers over the long haul."