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Tom Fuller Band Tour with Ted Nugent
Born and bred in Chicago, Fuller's new album embodies the soul and creative energy of his hometown's rich musical heritage. Combining the melodic pop-rock sensibilities of Cheap Trick and a will to evolve worthy of Wilco, 'Freedom' also doffs its cap to Fuller's love of classic English bands such as The Hollies and the Rubber Soul and Revolver-era Beatles.
When Tom was a boy he wanted to be two things: a businessman and a rocker. He grew up to be both. However, life's obstacles would get in the way of a career in music until fifteen years ago, when Fuller discovered he could write songs that people wanted to hear. Fuller says, "That's when I was able to take my music seriously."
Ever since then Fuller has worked with hit producer Rick Chudacoff, who over the years has helped create the Tom Fuller Band's unique sound. Fuller released his debut album Chasing An Illusion in 2005, 2008's Abstract Man, 2011's Ask, and followed-up with the latest album titled Freedom.
Having supported many well known featured artists, Fuller will bring with him his studio and touring band to all TFB shows, featuring Ryan Veitch (keys/guitar), John Lewis (lead guitar), Jordan Kozer (drums) and Joel Masters (bass).
GB Leighton Tour
More than 200 shows a year. Jubilant fans who follow him from Minnesota to Mexico. More than 70,000 albums sold. A new release "Get Up" and a state-of-the-art nightclub named after one of his songs — all without the support of a major record label…
Meet GB Leighton, a band named after one of the regions' most incendiary live performers and consistently solid songwriters, Brian Leighton. Through more than a decade and eleven studio albums, Leighton and his six piece band have been tearing up rock clubs, festivals and even a few fan's living rooms with a slew of songs that connect with the heart and couples singing along out on the dance floor. "A man of the people" is a phrase usually reserved for statesmen and politicians, but for Leighton, it's a fitting description when you see him in action working a crowd.
4/6 St. Anthony, MN – Rock the Foundation
4/7 St. Paul, MN – Minnesota Music Cafe
4/8 St. Michael, MN – Private Event
4/13 Savage, MN – Bonfire Savage
4/14 Minneapolis, MN – Bunkers
4/15 Maplewood, MN – Maplewood Performing Arts
4/20 Woodbury, MN – Bonfire Woodbury
4/21 St. Paul, MN – Wilebskis Blues Saloon
4/29 Minneapolis, MN – Darby's Pub
5/5 Des Moines, IA – Wooly's (Tickets)
5/6 Circle Pines, MN – Bamboo Betty's
5/11 Minneapolis, MN – 2017 American Lung Association Oxygen Ball (Tickets)
5/13 Minneapolis, MN – Bunkers
5/16 Eagan, MN – Bald Man Brewing
5/17 Minneapolis, MN – Private Event
5/18 Savage, MN – Bonfire Savage
5/19 Apple Valley, MN – Apple Valley America
5/20 Anoka, MN – 10k Brewing
5/25 Okoboji, IA – Captain's Getaway
5/26 Arnolds Park, IA – Captain's Getaway
6/1 Minneapolis, MN – Private Event
6/3 Burnsville, MN – Private Event
6/10 Shakopee, MN – Canterbury Park
6/24 Hugo, MN – Blue Heron Grill Tent Party
6/29 Stillwater, MN – PD Pappy's
6/30 Waconia, MN – Parley Lake Winery
7/1 Ely, MN – Private Event
7/19 Hastings, MN – Dugarel's Bar
7/27 Stillwater, MN – PD Pappy's
7/29 Anoka, MN – Anoka County Fair
8/5 Inver Grove Heights, MN – Private Event
8/10 Stillwater, MN – PD Pappy's
8/11 New Brighton, MN – Stockyard Days
8/17 Maple Grove, MN – Shoppes at Arbor Lakes
8/19 Mounds View, MN – Randy Shaver Tackle Cancer Kick Off
8/24 Ramsey, MN – Trott Brook Benefit Bash, Rum River Central Regional Park
8/25 Woodbury, MN – Woodbury Days, Ojibway Park
9/1 Arnolds Park, IA – Captain's Getaway
9/22 Savage, MN – Bonfire Savage
9/23 New Brighton, MN – St. John the Baptist Catholic Church
9/29 Roseville, MN – Tapped & Uncorked
9/30 Richfield, MN – Post 435 Richfield American Legion
10/7 Nisswa, MN – Grand View Lodge
10/27 Duluth, MN – Clyde Iron Works
11/25 Richfield, MN – Post 435 Richfield American Legion
12/30 St. Paul, MN – City Heat Charities
Kat Perkins "Home for the Holidays" Tour
"Home for the Holidays – A Kat Perkins Christmas" is an incredible blend of traditional Christmas songs with Kat's modern spin and show-stopping original holiday music. Her storytelling is heartwarming. She incorporates her audience with crowd participation and even features up and coming talent at each venue! It's visually, musically, and emotionally stunning – an event for the entire family!
11/26 Bismarck, ND – Belle Mehus Auditorium (tickets)
11/29 Grand Forks, ND – Empire Arts Center (tickets)
11/30 Fargo, ND – Fargo Theatre (tickets)
12/07 St. Cloud, MN – Granite City Radio Theatre (tickets)
12/10 Willmar, MN – Willmar Education & Arts Center (tickets)
12/15 St. Michael, MN – Le Musique Room (tickets)
12/16 Maplewood, MN – Maplewood Performing Arts Theatre (tickets)
12/17 Chanhassen, MN – Chanhassen Dinner Theatre (tickets)
12/18 Chanhassen, MN – Chanhassen Dinner Theatre (tickets)
12/20 St. Cloud, MN – Pioneer Place on 5th (tickets)
12/21 Lake Okoboji, IA – Pearson Lakes Art Center (tickets)
12/22 Pipestone, MN – Pipestone Performing Arts Center (tickets)
12/23 Anoka, MN – Lyric Arts Main Street (tickets)
Hoots and Hellmouth "In the Trees" 2016 Tour
Hoots and Hellmouth's fourth album In The Trees is an effort that feels like an expedition. Through dark tangles of thickets and underbrush, a path winds its way through the density of lived life, finally opening up into a sun-drenched field in which to stretch out, breathe deep and reflect on the journey… weary travelers dressing wounds while wistfully recalling tales of courage and self-doubt, love and longing. While not written around a premeditated theme, each star in this album's constellation seems to gather about the axis of the sacred and profane. An omnipresent sensitivity to spirit gives way on more than one occasion to full-blown physical freak-out. For every blissfully still moment of somber reflection there exists an equal and opposite reaction of explosive self-indulgence. This record represents feast and famine. Dig in and join Hoots and Hellmouth In The Trees.
Hoots and Hellmouth's new self-released album In The Trees will be available October 28th on CD and digital formats, with a limited edition vinyl pressing to follow in the near future. Don't miss Hoots and Hellmouth's live show on their "In the Trees" 2016 tour!
10/05 Cleveland, OH – Beachland Tavern (tickets)
10/06 Pittsburgh, PA – Club Cafe (tickets)
10/07 Ann Arbor, MI – The Ark (tickets)
10/08 Goshen, IN – Ignition Garage (tickets)
10/09 Chicago, IL – Tonic Room (tickets)
10/10 Fennville, MI – Salt of the Earth
10/13 Denver, CO – Hi Dive (tickets)
10/14 Kansas City, MO – The Tank Room (tickets)
10/15 Columbia, MO – Rose Music Hall (tickets)
10/16 St Louis, MO – The Bootleg at Atomic Cowboy (tickets)
10/19 Nashville, TN – The Basement (tickets)
10/21 Thomas, WV – Purple Fiddle (tickets)
10/22 Stahlstown, PA – The Abbey Bar (tickets)
11/11 Washington, DC – Gypsy Sally's (tickets)
11/18 Brooklyn, NY – Brooklyn Bowl (tickets)
11/20 Bethlehem, PA – Musikfest Cafe (tickets)
12/02 Ardmore, PA – Ardmore Music Hall (tickets)
Charlie Parr Spring Tour Dates
Many people play roots music, but few modern musicians live those roots like Minnesota's Charlie Parr. Recording since the earliest days of the 21st century, Parr's heartfelt and plaintive original folk blues and traditional spirituals don't strive for authenticity: They are authentic.
3/24 : Sioux Falls, SD – Icon Lounge (tickets)
3/26 : Laporte, CO – Choice City Stomp Spring Swing
3/27 : Louisville, CO – Concerts @539 (RSVP)
3/28 : Salt Lake City, UT – Garage on Beck (tickets)
3/29 : Boise, ID – Pengilly's Saloon
3/31 : Seattle, WA – Tractor Tavern (tickets)
4/1 : Missoula, MT – The Badlander (tickets)
4/2 : Bozeman, MT – The Filling Station (tickets)
4/4 : Denver, CO – Hi-Dive (tickets)
4/6 : Fort Worth, TX – Live Oak Music Hall (tickets)
4/7 : Denton, TX – Dan's Silverleaf (tickets)
4/9 : Baton Rouge, LA – Baton Rouge Blues Festival
4/10 : Birmingham, AL – Magic City Blues Society BlueStages
4/11 : Nashville, TN – 12th & Porter (tickets)
4/12 : St Louis, MO – 1900 Park
4/14 : Dubuque, IA – The Lift
4/15 : Mankato, MN – Chopps Bar
4/29 : Winona, MN – Mid West Music Festival (tickets)
4/30 : Neillsville, WI – Silver Dome Ballroom
Marshall Crenshaw & The Bottle Rockets Midwest Tour
The Bottle Rockets' brand of populist, Midwestern, brawny rock 'n' roll is a sound so effortless, it's easy to take their craft for granted; a sound so universal, yet unmistakably THE BOTTLE ROCKETS. They've crushed rowdy Friday night crowds, convinced sitting audiences to get on their feet, and pulled weary festival onlookers across muddy fields to the front of the stage. With their 12th album, South Broadway Athletic Club, the quartet gives a master class in capturing the beauty of everyday life, and painting a portrait of ongoing hope.
"One of the fundamental things about the project was that I set out to not make an album," Marshall Crenshaw notes. "So I did this project, and now at the end of it, there's this album, for the album fans!" The celebrated singer-songwriter-guitarist-producer is discussing #392: The EP Collection, his new CD on the Red River Entertainment label. The 14-track set collects a dozen standout tracks drawn from the innovative series of six 10" vinyl EPs that Crenshaw released between 2013 and 2015, plus a pair of never-before-heard rarities chosen especially for this collection, which was released on August 21, 2015.
Get your tickets to see Marshall Crenshaw & The Bottle Rockets on tour this April!
4/5 : Ann Arbor, MI – The Ark (tickets)
4/6 : Grand Rapids, MI – Tip Top Deluxe Bar & Grill (tickets)
4/7 : Bloomington, IL – Castle Theatre (tickets)
4/8 : Lafayette, IN – Lafayette Theater (tickets)
4/9 : Chicago, IL – Old Town School of Folk 7pm (tickets)
4/9 : Chicago, IL – Old Town School of Folk 10pm (tickets)
4/10 : Milwaukee, WI – Shank Hall (tickets)
4/12 : St Paul, MN – Turf Club (tickets)
4/14 : Kansas City, MO – Knuckleheads Saloon (tickets)
4/15 : Burlingon, IA – Capitol Theater (tickets)
The Cold Hard Cash Show On Tour
The Cold Hard Cash Show is an original and innovative tribute to the music of Johnny Cash and The Tennessee Three! Fronted by guitarist and singer Merle Travis Peterson, The Cold Hard Cash Show brings to life classic Cash songs from the Sun & Columbia Records Catalogs to the modern American recordings, performing with the energy of the Live at Folsom and San Quentin albums with a sound so accurate you'd think you're listening to The Man in Black himself!
2/13 : Denver CO – Moon Room (tickets)
2/17 : Austin TX – Stubb's (tickets)
2/18 : San Antonio TX – The Amp Room (tickets)
2/19 : Dallas TX – Gas Monkey (tickets)
2/20 : Baton Rouge LA – Lava Cantina (tickets)
2/25 : Palm Beach FL – (Private)
2/26 : Pensacola FL – Vinyl Music Hall (tickets)
2/27 : Austell GA – B3 Bar & Grill
3/2 : Key West FL – Green Parrot
3/3 : Key West FL – Green Parrot
3/4 : Gainsville FL – High Dive (tickets)
3/5 : Daytona Beach FL – Iron Horse Saloon
3/6 : Daytona Beach FL – Iron Horse Saloon
3/7 : Daytona Beach FL – Iron Horse Saloon
3/8 : Daytona Beach FL – Iron Horse Saloon
3/9 : Daytona Beach FL – Iron Horse Saloon
3/10 : Daytona Beach FL – Iron Horse Saloon
3/11 : Daytona Beach FL – Iron Horse Saloon
3/12 : Daytona Beach FL – Iron Horse Saloon
3/18 : Brooklyn NY – The Shop
3/19 : Pittsburgh PA – Altar Bar (tickets)
3/20 : Cleveland OH – Music Box (tickets)
4/2 : Fargo ND – TBA
4/21 : Portland OR – White Eagle Saloon
4/22 : Seattle WA – Columbia City Theater (tickets)
4/23 : Seattle WA – Columbia City Theater (tickets)
4onthefloor tour dates
4onthefloor stomp their way out east and back this November and December!
Nov 28 : Cincinnati, OH – Taft Theatre (tickets)
Nov 29 : Lancaster, PA – Lizard Lounge (tickets)
Nov 30 : New Haven, CT – Cafe Nine (tickets)
Dec 01 : Cambridge, MA – Atwoods Tavern (tickets)
Dec 02 : New York, NY – Rockwood Music Hall (tickets)
Dec 03 : Columbus, OH – Rumba Cafe (tickets)
Dec 04 : Chicago, IL – Reggies (tickets)
Dec 05 : Green Bay, WI – Lyric Room (tickets)
Dec 11 : Duluth, MN – The Rex (tickets)
Dec 23 : Minneapolis, MN – The Nomad (tickets)
The Bottle Rockets Midwest Tour Dates
The Bottle Rockets will be touring the Midwest this month to promote their latest release South Broadway Athletic Club.
Nov 12 : Kansas City, MO – Knuckleheads Saloon (tickets)
Nov 13 : Springfield, MO – Patton Alley Pub (FB event)
Nov 18 : St. Paul, MN – Turf Club (tickets)
Nov 19 : Neenah, WI – Cranky Pat's (FB event)
Nov 20 : Milwaukee, WI – Shank Hall (tickets)
Nov 21 : Chicago, IL – The Hideout – early (tickets)
Nov 21 : Chicago, IL – The Hideout – late (tickets)
Nov 22 : Madison WI – Kiki's House of Righteous Music – early (RSVP)
Nov 22 : Madison WI – Kiki's House of Righteous Music – late (RSVP)
Nov 28 : St. Louis, MO – Off Broadway (tickets)
Little Fevers Debut LP Field Trip Out October 9 + National Fall Tour!
Minneapolis based four-piece, Little Fevers, is set to release their debut album Field Trip on October 9th. Led by the spellbinding vocals of front woman Lucy Michelle, the band released the third single "Make It Easy" recently via Consequence Of Sound. Shimmering with a '70s flecked twang, the track sees Little Fevers effortlessly pivot to a more soulful feel highlighted by the band's lyrical ingenuity. In celebration of the upcoming release, Little Fevers is set for a national fall tour with additional dates to be announced soon.
Field Trip is a vibrant and widely accessible work with an effervescent warmth. The band previously shared the undeniably infectious album opener "Can't Get Enough" and "Apple Tree" which garnered critical praise upon their release. Featuring reverb-drenched guitar textures, dreamy vocals, and a formidable baseline, Little Fevers' debut is a confirmation of the extreme talent hailing from the Minneapolis music scene.
Little Fevers' debut is a sweet and crunchy amalgamation of pop-rock. Joined by Eamonn McLain (Bass), Geoff Freeman (drums/guitar) and Ashley Boman (synth), Field Trip is a record that shimmers with a distinct, playful and strikingly deep vision. Recorded with Matt Boynton (Beirut, MGMT) and mastered by David Gardner (Black Lips), three songs were specially recorded by engineer Neil Weir at the historic Old Blackberry Way in Minneapolis where Twin Tone Records was born (The Replacements, Hüsker Du).
See Little Fevers in concert this fall!
10/10: Cleveland, OH @ Mahall's
10/12: New York, NY @ Mercury Lounge (tickets)
10/13: Columbus, OH @ Rumba (tickets)
10/14: Chicago, IL @ Tonic Room (tickets)
10/16: Minneapolis, MN @ Turf Club (tickets)
11/6: Duluth, MN @ Red Herring
11/7: Fargo, ND @ Aquarium


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The latest on the presidential horse race.
Michigan: Trump Continues His Dominance over the Republicans
The latest Michigan polls by Detroit News/WDIV-TV and FOX 2 Detroit/Mitchell have revealed that Donald Trump holds a commanding lead over his Republican opponents.
Detroit News/WDIV-TV:
- Donald Trump – 25%
- Ted Cruz – 15%
- Marco Rubio – 12%
- John Kasich – 11%
Fox 2 Detroit/Mitchell:
- Donald Trump – 41%
- Ted Cruz – 11%
- John Kasich – 11%
- Marco Rubio – 10%
With South Carolina behind us, Donald Trump has emerged victorious and has managed to amalgamate more Republican voters.
One of the biggest stories out of South Carolina, besides Trump's victory, was Jeb Bush suspending his campaign. After wasting nearly $150 million to finish near last place, Bush threw in the towel.
At this point, Trump seems unbeatable. He continues to win primary after primary, the polls all favor him, and he striking the right tones with Republican voters, who are tired of the establishment and want a candidate that is willing to speak his mind. Trump fits all of these labels and will more than likely win the Republican nomination at this point.
Ted Cruz is a little too far right for some voters and his intense devotion to religion might hurt him in more centrist conservative states. The fact that Cruz lost in South Carolina, a state with a large religious population, should indicate that religion alone will not propel him to the White House.
Photo credit: Yellow Hammer News.

subset: commoncrawl


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Reduce Your House of Worship's Carbon Footprint
Climate change is real, yet the problem can seem overwhelming. A "carbon footprint" is the measure of the total amount of carbon dioxide that enters the atmosphere as a result of your congregation's activities. Reducing carbon dioxide, the crucial greenhouse gas, is a crucial step to countering global warming. Quantifying the impact can make climate […]Read more →


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10 Most Popular Promotional Products of January 2016
Hey, QLP fans! It sure has been a while since we took a look at our most popular promotional products, hasn't it? You know it goes, though. December rolls around, and before you've even finished making your wishlist for Santa, the year is practically over. I only had two gallons of eggnog before 2015 ended – I don't know how the time got away from me!
At the end of 2015, we declared the Cinch Up Drawstring Backpack the winner, the bestselling product of the year. How did it fare once we jumped into 2016? Have there been any new bestselling promo items giving it a run for its money?
It's time to find out! Here are QLP's 10 bestselling promotional products for January 2016:
All hail the Round Stress Reliever! You can't keep a good roly-poly stress ball down, I always say. This is the product that almost always runs neck-and-neck with the Cinch Up Drawstring Backpack for 1st place. Looks like it's starting the year off strong!
What else did we notice about January's best sellers? Let's see… no pencils this time around, but we did see two pens that are customer favorites, the Archer 2 Pen and the Hedgehog Pen, in 5th and 9th place, respectively. We also think this might be the first time in, like, ever that we've seen the Medium Eco-Friendly Non Woven Tote Bag on the list… but not its smaller cousin. Hey, go big or go home – and make sure you've got the right-sized tote bag to fit!
We're happy to see people buying our Promotional Lip Balm and Rubberized Sunglasses (in 6th and 8th place, respectively). Good for you for taking care of those eyes and lips in winter weather! And although we've have cell phone wallets make the top 10 before, this is the first time we've seen this particular Silicone Cell Phone Sleeve, which makes a strong debut in 7th place.
Speaking of phones, cell phone accessories are still proving to be popular giveaways, as I'm sure we'll see next month. For now, that brings me to…
The QLP Monthly Trend Alert!
Say, was your New Year's resolution to get out more, to keep in touch with people better, or to take better pictures for people to enjoy on social media? If so, it's never too late to put your phone to good use! This month, we have three products to make using your phone on the go even more fun: the Bluetooth Selfie Button, the Zing Power Bank with Digital Display, and the Paws N Claws Silicone Pocket.
Selfies! Okay, like any respectable human, you're probably sick of the word. I'm a photogenic stress ball (seriously, have you ever seen a picture of me not smiling?), so I love it. No matter how you feel about it, the selfie is here to stay, and the Bluetooth Selfie Button will help your customers take amazing photos from any angle. They won't be limited to overhead arm's-length shots anymore! Don't want to use the word selfie? Call this item a remote shutter release—photographers have been using those to get creative with their pictures for years. It's a great giveaway for tourist spots!
No matter how you use your phone, it won't be any fun to use if it runs out of power. That's why we recommend carrying a power bank with you… but what if the power bank runs out of power, too? With the Zing Power Bank with Digital Display, you won't have to worry. The digital display screen tells you exactly how much juice is left in the power bank, so you can step out of the house feeling confident that you'll be able to recharge your mobile devices. Whew!
Most phone accessories are electronic gadgets themselves, full of wires and receivers and all that jazz. The Paws N Claws Silicone Pocket is an exception – a cute exception! It takes the convenience of silicone cell phone wallets (which have become super freakin' popular with our customers in the past year) and puts an adorable animal face on it. Which animal? Well, the options range from a fluffy puppy to a tough-looking eagle to, um, a really calm cow, which makes this a good item for promoting all sorts of organizations, including animal shelters, zoos, environmental rights groups, and farms.
Interested in our top 10 promotional products? Do you need to get on the phone with someone right now about our Trend Alert? You can contact our wonderful Quality Logo Products® sales representatives by phone (866-312-5646), by email (email@example.com), via our live chat, or by leaving a comment below.
What's your favorite item in our top 10? Are you a selfie person? What do you think will be the next big promo product trend? Let us know in the comments below!
Bubba is the Quality Logo Products mascot. He may have started out as "just a stress ball," but he's come a long way since the company's launch in 2003. Bubba has been immortalized in numerous vector artwork designs for internal and external promotions, and you can see him change outfits on the Quality Logo Products homepage whenever a holiday rolls around. Oh, and he thinks pants are for the birds. You can connect with Bubba on Google+
It's not surprising to see these products up there on the top 10. Considering the "bang for your buck" that you are able to get from Quality Logo Products on each of these guys, your marketing dollars will go quite a ways.
I like the battery power bank that is in the trend alert. Those things are really handy when golfing, running, hanging at the beach or traveling. Nothing makes a long flight go by quicker than a phone that won't run out.
One of my favorites is still the cell phone wallet. I like that they are changing it up with different animals and adding lots of personality to this very functional item.
Looking back on the last few years, it has been pretty cool to see how cell phone stands were the promo product to buy if you were aiming for cell phone convenience. Nowadays, we are seeing things lean more towards cell phone wallets and power banks, screen cleaners, and adapters. Makes me wonder what's next?1? I can say this though, the person handing out the next new age electronic-accommodating promo products will more than likely have an edge over there competitors in terms of promo products.
These are always fun to see! It's no surprise that the round stress balls reigns supreme. You can't run a business without stress, and with stress comes the little stress relieving ball of happiness 🙂 Cinch up bags always find a way to stay on the top of the list as well. Again, no surprise here. Cinch bags are a valuable way to advertise your brand. With a large imprint area these basically turn your customers into walking billboards. I am curious to see what kind of trends take over moving forward!
Those power banks with digital display is actually really sweet! Countless times when you use a power bank like that, it's hard to see that it's actually dead until you try and charge it and there is no response. Even though they are only capable of one charge, it's still nice to see when to start powering up the bank again.
As for the list, It's really hard to top the Round Stress Reliever and the Cinch Up Backpacks since they are great in price and just look great with almost everything! Especially if you combo the two, I guarantee instant brand success! Great post team and I can't wait to see what February has to offer!! 😀


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It's been about 4-5 years since the announcement of Shazam and Spotify partnership. This is a partnership that can only be best described in my opinion as "A marriage made in heaven." Very rare do you find two products that come together, and work nearly flawlessly! As far as I'm concerned, Shazam is truly Spotify's "companion application." Also, not only did it make business sense, both companies made the integrated features fully functional to free users. One of the many things that make Spotify unique to Shazam than all the other partnered companies, is that you can actually save Shazam'd songs directly to any of your Spotify playlist. Shazam also allows you to play the full song using Spotify's player, from within the Shazam application.
Visiting family can't get any easier. You're relaxing and all of a sudden, your relative decides to pop on some vinyl on the old spinner. Oh, oh! All of a sudden you hear that favorite song you haven't heard in 15 years! You're dancing and grooving…. You feel yourself about to ask that relative the dreaded "let me borrow that album." Da 🎵 ta 🎵 ta 🎵 da 🎹 !!! LOLOL. Then you catch yourself! "Wait a minute! I got Shazam and Spotify!" Oh great! It found the song! Now I can easily add it on my Spotify playlist! And even better, you've just saved yourself from getting that "hell no!!" look from that relative that knows you're not going to return their album the way they gave it to you (if at all). The world is back to normal. 😀
© VintageNewscast.com


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Kingston, Jamaica: The Jamaican Film Commission, housed at Jamaica Promotions Corporation (JAMPRO), is seeking production-ready scripts for short films and/or documentaries by December 2 this year. Projects submitted for entry will be considered for entry in the festival, following a judging process after which the official announcement will be made.
The agency and its partners plan to host the film festival on July 7 – 11 next year with the aim of marketing Jamaican written, directed and produced Jamaican films to a wide regional and international audience.
JAMPRO is inviting aspiring, emerging or established filmmakers to participate. The Film Commission intends to seek part funding for the productions that are chosen the film festival. As another form of support, JAMPRO will facilitate workshops up to May 2015 to provide technical support to writers, producers and directors.
JAMPRO has been increasing its efforts to promote the Creative Industries for trade and investment through an improved direct strategy. The recently held Creative Industries Open Day, launch of the Creative Professionals database and the Jamaica Film Festival are three projects that are targeted to invigorate the industry.
JAMPRO President, Diane Edwards says, "Our goal is to promote the Jamaican film industry and Creative Industries, however promotion is not enough. We must actively develop our local industry through initiatives that will allow us to export content and assist our professionals to work on locally produced films." Ms. Edwards also spoke of the importance of the planned film festival to promote Jamaican stories, "Film festivals internationally have led to films being picked up for worldwide distribution. We would like to replicate that success in Jamaica and see Jamaica's culture on global display", she said.
The Jamaica Film Commission looks forward to developing more initiatives that will preserve Jamaica's culture and creative spirit through filmmaking. For more information on the submission of projects, visit www.filmjamaica.com or email us at email@example.com .


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Next. I've been slacking on exercising, but i start ballet this this thursday and I can't wait to be picking back up with my passion.
Health. I finished my Tobi 28 day cycle and I've started my next 28 day cylce inhaled anti-biotic Colistin. I've heard lots of good stuff about this med and I did a week of it when I was in the hospital. This Colistin better kick the psudeo in my lungs butt so that way I can continue to stay feeling good. The only thing I hate about this, is the fact that I have to mix it myself every single time; drawing sterile water out and mixing it with the powder. This stuff better do it's trick because the nausea I get from it stinks, literally haha. I only get it for about the first minute or so, but i made the mistake the other day of eating right before I did it. Let's just say I won't be eating before I do my Colistin again, after my breakfast decided to give a surprise visit while taking it. Other than that I'm doing great, juts hoping to still get my weight up a little more.
On June 24th, a little boy named Conner, touched my heart. He passed away after battling Cystic Fibrosis and Prune Belly Syndrome for seven years. This breaks my heart, and makes me frustrated, because it's not fair. I couldn't even imagine how much strength and faith this little boy had. His mother blogged about his faith about heaven. She talked about how strong he was to endure so many weeks, years, of the hospital and iv's. It scares me. It just isn't fair that his time here on this earth he had to endure so much pain. Conner spread so much happiness through all of it though; he spread so much LOVE. At his memorial service everyone wore the color red; the color of LOVE. I did not get to ever meet him, but I will always remember Conner. Love, love, love, always, always, always.


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Hello, my name is Lisa Casperson, a transplant from upper Minnesota to Asheville, North Carolina.
I've been lots of things: an English teacher, a free-lance writer and even a cosmetologist. I taught to help kids, but was totally bored with the monotony of teaching. I wrote to share my own and others' life stories which hopefully would resonate with my readers. I played in people's hair because I loved the tactile sense of it, wanted to help them feel good about themselves. but mostly, I loved hearing their life stories. I wanted my touch to be one vehicle of Universal Love.
These days I'm spending my time working as an artist.
There has always been a creative need within me, but I didn't always recognize it in myself. When a good friend once asked me what I thought was my passion, I responded, "Helping people heal." She remained quiet, and then said, "I think you need to be creative."
I never fit into the norm completely. Not totally outside the norm either – just a little past that into the nearly outrageous point of cool-dom (or so I thought).
These days I get to just create whatever I feel like. Sometimes it's writing, sometimes it's building something out of junk, other times I might be digging through the metal recycling bins at my local bike store, or buying cheap necklaces at the Goodwill to add color to my driftwood hangings. (That is after I culled the beach to pick up the driftwood. Or, like in Mexico, I picked up and carried home a bunch of huge dried seed pods to perhaps use in an art project.) I buy old postcards not for the pictures but for the cool writing on the back to use as collage in my paintings.
In my imagination, my ideas and my joy care-freely jump on the trampoline of creativity, ending up in a jumbled heap of craziness, breathless.
"I think we all need art surrounding us."
I have not found a niche in my art, because new ideas knock me over me like ocean waves. Will I be famous? No. Do I have fun? Yes and no. I mean, I love bringing an idea into fruition, but nothing, I mean nothing, ever turns out like it looked in my head.
But people seem to like my work, and as long as I can sell enough to support my habit, hey, I'm in it for the long run.
"Creativity takes courage."
Henri Matisse
I encourage you to look through my work. If you like something, awesome. If you have enough money to buy it, even better for both of us. I cannot live without artful things that give me joy surrounding me, and I wish the same for you.
And so, just maybe, my art can bring you joy and in that way, heal a little corner of your heart. That is my hope!


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I have to say this place is very nice. When you walk in it is clean and peaceful. When i went into the consult room Natalie was very nice to me and gave me a complimentary i-lipo laser treatments while I was waiting for a room to get my wrap done. I was measured then wrapped and place in like a heated blanket for 45 minutes, you have to sweat to see results. I personally benefit from any type of body wrap so at the end of treatment i lost a total of ten inches! Before i left i did buy two more treatments and booked them. Unfortunately my husband had an accident that night so money is a little tight. They refunded me and i am very happy how quickly they responded to me. Overall if you are looking for a new MedSpa i would highly recommend this one. I worked at elite MedSpa in Arlington before it went south so i know that the treatments that they offer here do work!
Shawna L.
My niece is getting married on August 23rd and my husband and I are part of the Bridal Party. I didn't need to lose a ton of weight but I needed to fit into a long elegant dress and trim up some of the fat that has become more noticeable since turning 50 years old. I just wanted to look better and more toned. I really was interested in body wraps and met Maria and she help to design a program for me. I am happy to say that I have now lost many inches around my trouble spots of my body….back of arms, inner thighs, around the back of my chest and especially my waist and stomach area. I actually have a waist now and everyone I see says I look great and what am I doing. I have told them about the CELLUREDUCE body wrap and why I started them for the wedding of my niece. I recommend Maria and Forever Slender not only for special occasions but for every day living and loving your body. I started out as a size 8 and now fit into my size 6 dress. I lost a dress size in 4 weeks…YAHOO!!!!!
Mary EL-Massih, Southborough, MA
Maria, I just wanted to let you know I purchased the fit and slender drop last week and it's been great at curbing appetite. I plan to give a testimonial to my friends. Thanks!
Ebony – Cambrige
I've been on diets all my life. All the diets I've been on have been a struggle. All the diets have been depriving which caused me to give up each time. I've jogged short distances which helped to burn some calories as well as anxieties, but nothing has come close to the results of a body wrap. When, I came across an advertisement with a discount to try a body wrap at Forever Slender, I decided to give it a try. The offer also came with an inch loss guarantee on your first session or the session was free. I am so glad I tried it. Not only did I see immediate inch loss, but Maria at Forever Slender suggested the perfect diet that eliminated cravings. The diet and wraps have completely transformed my body. I am so grateful to Maria who has helped me to find my long-lost waist as well as remove an unsightly belly fold! The transformation has made me feel good and feel better about myself.
Angela Martini – Natick
This place is amazing!! Their body melt body wrap is so effective and relaxing. After leaving I feel incredibly light and any bloating I had prior to the wrap is gone!!! You sweat out all the toxins, your skin glows, and you feel awesome. The staff and owner are also wonderful. They're extremely warm, personable, and even gave me water through a straw while in the wrap! Thanks guys! p.s. great prices!! Check it out!
Stephanie Lucken – CHELMSFORD
You have to try this! Maria and Natalie are so warm and loving! The atmosphere is so relaxing and the results are AMAZING! I'm a "LIFER" now!
Check it out!
Jen Strauss Block – Natick
Maria Martian and her superb staff are the professional experts when it comes to nutrition/health, fitness and weight loss! Not only did I see immediate results after my first visit with an 8 1/2 inch size reduction, but one of the 'secret perks' of the sculpturing wraps and infrared beds is how great I felt afterwards with an endorphin release that I have only gotten after an hour workout–a true indicator of detoxification for me!! With Maria's attentive approach to individualizing my weight and inch loss program, I achieved my goal. However, recently I bought a cocktail dress for an August wedding that I couldn't pass up even though it was too snug around the torso and waistline. I went to Maria for help and she targeted the belly fat area with lipo-laser treatments followed by a regimen of body melts and/or cellureduce seaweed wraps and started me on her plateau breaker nutritional program. I continued with my own exercise program and in 4 weeks I am now very comfortably in the dress and couldn't be more ecstatic! So, I personally want to thank Maria and her wonderful staff for helping me, again, achieve a personal goal !!
Nancy Gordon, Sudbury
I achieve a personal goal
My story isn't that unusual. Every year I'd make a New Year's resolution to finally get serious about shedding all those extra pounds. And every year I would have varying degrees of limited success. So this year I knew I'd have to do something different to get different results.
When I came across the website for Forever Slender I was intrigued and thought I'd give it a shot. I called and made an appointment for later that week. I arrived and was greeted promptly by a very friendly staff after which I was introduced to Maria. We chatted for a bit and her warm personality made me feel instantly at ease. She explained how the wraps work and we talked about nutrition and put together a plan.
Over the last 9 months, with Maria's guidance, extensive knowledge and state-of-the-art equipment I've dropped 5 sizes and couldn't be happier. I'm so thankful I made the appointment and I highly recommend Forever Slender.
Maureen Waltham – "83" Lbs less!
"Maria dedication and support makes her so successful in helping her clients achieve their goals. "
Ann B
"I have a favorite pair of jeans that I could not get into no matter what I did. After my last wrap, I couldn't believe that they fit and they still do. I am now trying for a dress that has been hanging in my closet for a few years."
Monica L – Framingham
"I injured my ankle, wasn't able to exercise much for 7 months and gained weight and inches all over my middle as a result. I was very depressed, unable to follow any low calorie diet and too tired to exercise. Then I lost weight and inches with the Forever Slender program thanks to Maria and whoever invented this program and feel like a million bucks. I don't have words to express my gratitude."
Carmen Willson, Wellesley MA.
"I remember the call I got from Maria that she had opened in Wayland. My weight had bounced back to a high of 159.2 pounds and I signed up for wraps and nutrition. I have arthritis and Maria worked with me to let me reach all of my goals.
Her personal concern for her clients makes her so successful. From time to time as I plateaued we would jump start my progress with a special food plan. During the week I relied on protein shakes and bars plus balanced meals and lots of water.I have not just lost 35.2 lbs., I have lost a total of 18.5″. That's a dramatic change in my figure and brought my BMI from an unhealthy 39.6 to a healthy 24! At almost 67 years old I can truly say I feel younger, sexier and healthier!"
Susan Brisk, Wayland, Mass.


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Thisnis the strange world imagined by my 12 year old grandson….
OoGoOg looked at his brother. His brother had been 'halved' like all of his kind. Halving was supposed to be a sign of becoming a proper member of society. Halving occurred between ages 14 and 20. OoGoOg was 23 years old and still hadn't halved. Most of his race was born half their parents' height, became equal of their height by age 5, doubled their parents' height by age 16 and halved by age 17. The year in the middle caused each new generation to be taller than the earlier
OoGoOg wasn't lucky to be tall though, being tall was considered bad luck. Even his parents' said, "shame and bad luck you bring upon us". Little did they know that if OoGoOg wasn't noticed, they would all be doomed.
Dr. Hiburgerihatu was sure he hadn't made a mistake this time so he went to check on test #3. He…
View original post 164 more words


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While Plass has a tremendous gift for self-deprecating humorous writing, he is also talented in the thought-provoking and poignant field. This book falls in the latter category. It's the story of David Harper, a young man who begins work as a house-father at a boarding school for 'maladjusted' boys. No doubt the name nowadays, thirty years after publication, would be more politically correct. But the boys, it's quickly clear to see, are not criminals or at fault in any way; they are the victims of unhappy, sometimes abusive homes.
David starts work with naive confidence, encouraged by his girlfriend Annie, and quickly discovers that the job is a lot more difficult than he had thought; yet it also has unexpected rewards. Some children take to him fairly quickly, others compare him negatively with other staff. His predecessor was clearly not a kind man at all, and some of the other boys in his care are afraid that he will taunt them in similar ways.
The book is based on the author's own experiences of working amongst disadvantaged children. I don't know how closely his career resembled that of his character, but the people and incidents ring true. There are some caricatures - the headmaster, for instance, is excellent in his job, but also somewhat eccentric. Some of the children, too, seem a little two-dimensional in personality. But others are portrayed with empathy and realism, as is David himself; full of trepidation, regularly getting things wrong, yet caring deeply for every child in his care.
Although I've read this at least three times before, I loved it every time. Other than the general idea of the book I had forgotten most of the storylines and all the characters, and found some of the scenes, particularly towards the end, extremely moving.
Very highly recommended. The book is not currently in print, sadly, but fairly often found in charity shops.
Review by Sue F copyright 2017 Sue's Book Reviews


text: I want to connect my MBP (before they switched to the new black surrounds) to my 22" ViewSonic NX2232w 720p HDTV. The native resolution of the ViewSonic is actually 1680x1050 but I am running 1280x1040 @ 75Hz because my graphics card is not seeing the tv as itself, it just labels it as a "VGA Display." The lists of resolutions under System Pref's jumps from 1600x1200 @ 100Hz to 1792x1344 @ 60Hz without so much as a wink towards 1680x1050. Is there a way any of you know of to manually force my graphics card into supporting the necessary 1680x1050 resolution with this ViewSonic? Oh and by the way the graphics card I have is the NVIDIA GeForce 8600M GT (that should help).


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Reading between the lines
Pikes Peak Library boss Jose Aponte, bicyclist extraordinaire, lover of the earth, frothing-at-the-mouth 25-year Democratic activist, a volunteer presidential campaign worker for none other than George McGovern, for crying out loud, found himself mingling with very strange company.
First, in 2002, Aponte was appointed to the Laura Bush Foundation for America's Libraries. Then, as if that wasn't enough to make Jimmy Carter gasp and briefly stop building homes for the poor and Bill Clinton's eyebrows go the opposite direction from his trousers, in January of this year Aponte was appointed to a prestigious national library commission by -- yipes -- President George W. Bush.
So what's a nice Democrat doing in a joint like that?
Aponte says it's all about getting more done from the inside. Here's how he put it:
"Lyndon Johnson said you can accomplish much more pissing inside the tent than you can by standing outside and pissing on the tent."
Which tells you two things:
1. Aponte is an intriguing figure, with a passion for education, who wants to be a player when it comes to reform.
2. You probably don't want to invite him along on your next camping trip.
As his terrific little Lyndon Johnson story indicates, Aponte is passionate about change in this country, about addressing school dropout rates and fighting to find solutions, about labor issues that leave minorities behind. About doing the right thing. If he has to mingle with his 25-year adversaries, so be it.
"When those commission doors close it's just you politicking for what is right, politicking with other people," Aponte said. "The reason President Bush appointed me is to help build a consensus. Politics serves no purpose just as a show. It's all about winning. About how you make change."
A clear agenda
Sitting in his Penrose Library office downtown where he has ruled as the Pikes Peak Library District's executive director for 15 months, Aponte rattles off his views on what needs to change. His thoughts come hard and loud, like lighting off a pack of firecrackers.
"I represent the disenfranchised population in many ways," he said. "And I still have a clear political agenda. Native American reservations and the living conditions are a disgrace to this country. English as a second language is used as a labor issue in this country, not as something that can help people. We have an exploited class in America, a subclass. Education should be given the merit of public safety in our country. Education is no less important, I'd even say more important, than the protection our police and fire departments provide. It needs to be funded at that level."
So, what's with those lofty national Republican appointments?
Aponte pauses and gazes across the room, his eyes passing over his neatly organized desk and over to the far wall, where his $5,000 racing bicycle -- he says he got it for $1,500 on e-Bay -- rests.
"Democrat," he says. "How does this happen? All of a sudden you stop being who you are? The answer is I've changed. I'm now independent. I think there are still things left in the world that can be nonpartisan. That's the fun part of being on the library commission. I think education and libraries and museums need to hold to their original tenets, the basis of their origins. It's a hard struggle. So now I'm fighting from a different stance. And I've been criticized for it. But I can go both ways. I'm in it to win."
Aponte smiles.
"It's based on an enlightened self-interest, my friend," he said. "I believe in that clear agenda. I'll go both ways. I don't care. You have to be able to take the heat."
The heat, of course, comes from success. In addition to being named to the first lady's library foundation and to President Bush's National Commission on Libraries and Information Services, Aponte was, in June, selected as the 2004 Trejo Librarian of the Year by REFORMA, a national affiliate of the American Library Association that promotes library services to Latinos and the Spanish-speaking community.
From REFORMA's announcement: "His outstanding library work -- locally and nationwide -- contributions to REFORMA, and the promotion of Latino culture makes him a model to follow by new and veteran librarians alike. He validates our belief that librarians can make a difference."
Ah, a librarian. The image, perhaps, of an older woman. Paisley dress. Reading glasses sliding down her nose. A finger to the lips. Ssshhhhh! Aponte destroys that stereotype like he once destroyed the competition in bicycle racing.
The carbon fiber Trek bicycle leaning against his office wall tells a different side of the man. He was the 2002 world duathlon (biking and running) champion in the 50-54 age group and was the champion on the 2002 U.S. Nationals long-course competition.
He's a veteran of many marathons, including the Boston and the Los Angeles. His bicycle-racing days, he says, are over.
Aponte and his wife, nationally known artist Cynthia Reyes, live in Chipita Park. Most days he rides the bike to work at the downtown library. Although ride might not be the right word.
"The bike," he says, glancing over at it, "goes real fast. It screams. It gives me my contact with the planet. I go to a lot of meetings and deal with a lot of politics and intellectualization. The bike gets me back in contact with the earth. I'm looking for foxes and bear and elk. I love the planet. I love the green. I love the seasons. And I really love speed. It reminds me of being a 5-year-old boy and you're just flying on your bike."
And there's another reason he rides. He explains it in the firecracker style.
"We got a house in Chipita Park so I can cycle to Woodland Park and all the way down to Deckers. I make that trip maybe three times a week. It's my rebirth. I do it because when I come back to the job, I realize some kid is going to learn to read in there, and that I have to find a way to stay open more hours and I need to make a compelling argument to the citizens around here that people need the library and people need housing and they need so many other things.
"Man, I have a responsibility. My place needs to be open. This isn't just a job. This community has invested great responsibility in me."
Born in the South Bronx
Aponte was born in the South Bronx. His mother, Hortensia, raised Aponte and his sister, Gloria, on her own. Growing up wasn't pretty.
"My mother got us out of the city as soon as she could," Aponte said. "We moved first to north Manhattan, but one day she came home from work and found some kids, perhaps gang kids, I don't know, were holding me over a subway entrance, threatening to push me over and down onto the stairs. I was 7 or 8. My mother scared them away."
Aponte's mother was the librarian at the Brooklyn Public Library. She left that job and found another, as a librarian in upstate Albany, N.Y. There, Aponte found a different life.
"There were people there for me," he said. "People who helped. There was a running coach at school and so many others. Without a father, well, these people were my father. They looked out for me.
"So many things I did for the first time as an adult I did with our two sons. I flew a kite for the first time with my boys. I went to the circus for the first time with my boys. The first time I went to a pro basketball game was with my boys. I remember the people in Albany who helped me. And so much of what I do, what I feel, is that service commitment to other people. Very much like what Gandhi said, that I've got to give back to somebody, to give back what so many somebodies in my life gave to me to keep me in line."
Aponte earned a bachelor's degree from Bard College in New York and then he headed west. He earned a master's in library science from the University of Arizona, and spent 23 years working in libraries in Arizona, Florida and California before taking the Pikes Peak job.
He was the director of the Oceanside, Calif., public library from 1996 to 2000, and then became Deputy City Manager in Oceanside, in charge of neighborhood and community services.
In the seaside towns of Southern California -- he was the San Juan Capistrano librarian for eight years -- he saw problems in education. And through some of those towns' shadowy residents, he saw the beginnings of a solution.
"They were the San Juan Boys," Aponte said. "A gang? Sure. They had a business. Drugs, I suspect. And every day that I came to work at the San Juan Capistrano library I'd see them in the park across the street. I'd get to work at 7 a.m. and the San Juan Boys were there. I'd leave at 5 p.m. and they were still there. I'd forget a book or some papers and come back to the library at 9 at night, the San Juan Boys -- still in that park, still doing business. Sunday, the San Juan Boys are in the park. Those kids were organized. They had an objective and they made a living and they knew exactly what it was they had to do; 24 hours a day, seven days a week, they worked at it.
"Communities have to be just as engaged. It's not a nine-to-five job on weekdays. We have to be engaged all the time. And we have to work with everybody to solve our problems.
"Not Republicans. Not Democrats. Everybody. If the library is to stay relevant we have to work as hard as the San Juan Boys. Wayne Gretzky said to skate to where the puck is, or skate to where the puck is going to be. Where the puck is going to be around here is with the working class of this community."
Deal with it
Which leads to the obvious question: What brings a liberal, West Coast Democrat to a place like this?
Aponte laughs. He looks out his window. He is, quite carefully, forming an answer. And then it comes. Aponte-style.
"The challenge is what attracted me," he said. "This is without a doubt one of the best public libraries in the U.S. And I was on track to become a city manager in Southern California. Master's degree. Latino. I had it all. And decided I didn't like that work. I didn't like dealing with potholes and hookers. What's interesting to me are education and change and building a community."
Aponte leans back in his chair and smiles again. He hasn't, he acknowledges, really answered the question. How does such a person get to the back yard of Focus on the Family, to the home of anti-gay Amendment 2, to a community with a mayor, Lionel Rivera, who publicly dismisses classes of people based on sexual orientation (last week Mayor Rivera refused to recognize the town's Gay Pride Parade)?
Aponte takes a deep breath and offers a preface to the answer.
"I don't believe in secrets," he said. "Gandhi said secrets are the substance of psychological violence. So if people don't like what I'm about to say, if they don't agree with me, well, deal with it."
And then came the answer.
"I came here because I saw this community as a petri dish where I could apply some of my skills," Aponte said.
"Frankly, it fascinated me. I saw Focus on the Family and all that goes with that as a pretty neat challenge. I come from a pretty strong Christian tradition in my family, and I believe a spiritual and moral compass is essential to all of us. I disagree with the moral metric that determines what is right and wrong for individuals. And I'm not afraid of that discussion."
Aponte sat forward in his chair and slid closer to the table.
"I think groups like Focus on the Family have the potential of making this a truly great place," he said. "But first they have to transcend their own Byzantine kind of very parochial thinking. They have to be involved in the community. And they have to be at the table, not outside the room, not talking about just their ideas.
"Focus needs to take a stand on building new hospitals. On getting better healthcare for this community. About raising money for cancer research.
"We need to put the onus on them, instead of them putting the onus on everybody else. We need to knock on their door and hold their feet to the fire and ask them, 'What are you doing for healthcare? What are you doing about drug addiction and alcoholism? How are you reinvesting the hundreds of millions of dollars you generate from this community? I want to know how many hospitals you built with that money this year.'"
Teaching kids to read
In a tremendously unsurprising bit of news, not everyone in town agrees with the views of Aponte. He keeps one of those dissenting opinions on his office telephone answering machine because, he said, "it keeps me aware."
Here's the phone message that Aponte, who is of Puerto Rican ancestry, received in February:
"You f------- Mexicans think you're taking over the world," the caller begins. "But you're not. The Lord says you're all gonna burn in hell. You're gonna fry in hell, you f------- Mexicans!"
Aponte smiles again.
"There's hate out there," he said. "All I'm talking about are the great American issues of the day, issues that are right here in our community," he said. "I'm talking about how to get a kid to learn to read and hopefully be able to get a job. I'm a public librarian."


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So I haven't updated for a long time. I guess too much has been going on for me to sit down and try to crystalize everything into a blog entry. Let's see.
I was in Wellington two weeks ago with my family. My mom, my gran, and my future mother-in-law went dress shopping. The dresses fit for the most part, which made me happy. I found a couple possibilities. I want something lacy and fitted. No ballgowns for me.
One nice thing about the break was that my family and Danny's family went to dinner for my birthday. It was nice to see if everyone getting along and having a good time. We went to Macaronni Grill, where they have the crayons and the paper on the tables and I was surprised at what a hit they were. It made me almost want to put paper and crayons on the tables at the wedding.
Speaking of weddings, I saw the movie Rachel Getting Married the other day and really liked the off-beat backyard wedding at the end of the movie. It made me wish I had lots of musicians buddies. And a cake shaped like an elephant.
But not the drug addicted sister, dead little brother, checked-out mom, etc.
I've been job hunting for the fall. Over break I interviewed with a school for at-risk girls called PACE in West Palm Beach. I was excited about that job, butI haven't heard back from them in awhile and it is making me nervous. Today I went to the education job fair and spoke with Alachua, Brevard, Hillsborough, Palm Beach, and Polk counties about becoming a reading teacher for elementary, middle, or high schools. I thought going to the fair would be an hour or two max, and that I'd just be handing out resumes. So I didn't eat anything, thinking I could meet up with Danny for lunch.
Big mistake.
I was there from 10:30 to 3 pm. By the last interview I was shaking, not from nerves but from hunger.
We had to stand in these long lines in order to give the representatives our resumes. It's nerve wracking when you see how many people are after the same six or seven posititions. I'll feel like I have more direction when Danny knows for sure where he will be working, but who knows when that will be.
I recently read the entire "Shopaholic" series. They were light and funny and I could see why they are so popular. I got the book The Host by Stephanie Meyer for my birthday but I haven't had a chance to read it yet. I have three more papers to get through before the end of the semester and then I'll start it.


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This tastefully furnished & renovated unit with north aspect is situated on the first floor of the popular "Surfers Beach Resort 1" at 199 Surf Parade Surfers Paradise.
This unit is complimented with a secure park under
Due to this location you do not even need a car and you have a bus stop at the door. You are also within 200 metres of the Ocean, 500 metres to the Broadbeach Bowls Club & Adjoining Sports Fields and just 1km to the Broadbeach Oasis Shopping Centre where Woolworths is the major tenant.
Inspection is sure to impress.


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CHAPTER 9 Navmo Adhyaya The Scientific Enlightenment of the Supreme and the Unraveling of the Transcendental
In this chapter the lord Krishna unravels to Arjuna the secrets of the scientific basis of the supreme power, the Super Energy that is responsible for the existence of the universe. The lord reveals to Arjuna the unmanifested form of the God and the existence of the elements into the unmanifested form and of the invisible into the elements that are felt and seen by the human generations on the earth. Those who do not believe into this form of the God have been said to be consigned to the whirlpool of the life and death on the earth. While all others, the enlightened ones who have been able to feel the presence of the supreme truth into the elements and have acknowledged his invisibility as the medium of his nature that builds up the universe, the air, the sky and the other elements have been said to have achieved the deliverance from the cycle of the birth and the death. They have been said to have integrated themselves and their souls into the supreme truth. All the events have been explained as the scientific operation of the creation and the existence of the natural forces which are manifested by the lord himself. The lord explains to Arjuna the path of reaching the emancipation by way of the taking to the scientific path of the enlightenment.
Says lord Krishna to his most dear disciple Arjuna,
Idam tu te guhayatam pravakshyaamayan suyave
Gyaanam vigyaan sahitam yagyaatvaa mokshayse shubhaat (1)
"To the one devotee like you who is free from any doubt and the to the one who does not disbelieve my Supreme Power I shall now reveal the prime secret of the scientific transcendental knowledge which will lead you to deliverance from the miseries of the world".
Raaj Vidya raaj guhayam pavitar mid muktamam
Pratayaksh aavagamam dhamaryam susukhamama kartum vayayam (2)
"This scientific enlightenment and the knowledge is the supreme knowledge, the most secretive of the all secrets, intensely pure, hugely supreme providing for the direct benefits, righteous in nature, easy to observe and practice and yielding to eternity and in- destructive in nature".
Ashraddhanaa purushaa dharamasayasay parantapa
Apraapaya mam nivartante maratyu sansaar vartamani (3)
Hey parantapa! (Another name for Arjuna) and those of the persons who do not have the faith in the religion as I have mentioned earlier, do not get integrated into me. Such persons as are devoid of the faith and the devotion remained involved into the cycle of the birth and the death on the earth".
Mayaa tatmidam sarvam jagdavyakta murtina
Matsthaani sarv bhutaani na chaaham teshav vastitha (4)
"This entire universe is but the manifestation of Me the formless God. This entire universe is transparent like the ice formed out of the clear water. And it's everything and every element is dependent on Me. I am not dependent on them but I am the uppermost of all these elements".
Na cha Matsthaani bhutaani pashaya me yogamaishavaram
Bhoot brahan ch bhutastho mamaatamaa bhoot bhavan (5)
"You should perceive my divine mystery. I am the creator and the sustainer all these elements but these are in realty not dependent on me and nor do I depend on them yet we both remain integrated within each other i.e., these elements are like the gold and the gold chain wherein the gold chain is not dependent on gold, it is but gold itself. The matter and the energy are different from each other and at the same time these are non different too".
Yathaa kaashsatitho nitayam vaayu sarvatrago mahaan
Tatha sarvaani bhootaani matsthaanityupdhaarya (6)
"You should learn that just like the mighty wind moving everywhere is always situated in the atmosphere the same way all organisms that has been created by Me is integrated within me".
Sarv bhootaani kaunteya prakaratim yaanti maamikaam
Kalpakshye punastaani kalpaadau visarjaay mayaham (7)
"All the organism created by me eventually integrate into Me at the end of the specified periods o Arjuna and I make them again at the beginning of another cycle of specified period ".
Prakaratim swam vashtabhaya visarjaami puna puna
Bhootgraamimam kratsanam vasham prakarte varshaat (8)
" I create all living beings again and again depending upon their Karmas by my material nature as these beings are always under the control of my material nature ".
Na cha maam taani karmaani nibdhananti dhananjaya
Udaasin vadaasinmasaktam teshu karamsu (9)
"However Arjuna these acts of the creations that have been created by me are not binding upon me as I remain indifferent and un-attached to these karmas'.
Mayaadhaykshen prakrati sooyate sacharaacharam
Hetunaa nein kaunteya jagadawi parivaratate (10)
"Hey Arjuna! You should know that my celestial force of motion in collaboration with the material nature creates all matter i.e., the living and the inanimate under my authority and the same celestial force of mine keep the universe going".
Avajaananti mam moodhaa maanushim tanumaashritam
Param bhaavam jaananto mam bhoot maheshavaram (11)
"Those of unenlightened persons, who do not know my transcendental nature and know only about my human manifestation, take me to be an ordinary human person and hence they consider me contemptible".
Moghaashaa mogh karmaano mogh gyaanaa vichetasa
Rakshsi maasuri chaiv prakritam mohinim shritaa (12)
'They are forever involved into the false hopes, futile actions, and into the ineffective knowledge with their delusions and the fiendish nature and hence they are not in a position to recognize my transcendental nature which has come to the world in the human form for the welfare and the emancipation of the world ".
Mahaatamaanastu mam parth daiveem prakartima aashritya
Bhajantaya nanaya manso gyaatvaa bhootaadim vayayam (13)
"But hey Arjuna the son of Kunti! Those of the devotees who depend upon and believe into the divine transcendentalism know me as the absolute creator and the cause of all the living beings. They perceive me as the eternally indestructible word of Om and they worship me consistently with single minded devotion".
Satatam keeratyanto mam yatantasch dradh vrataa
Namasayantashach mam bhaktayaa nitaya yukata upaasate (14)
"Those of my devotees with their firm resolve and intense love sing my praises, bow prostrate in front of me , eulogize my persona to attain me and get integrated into me to seek salvation and deliverance".
Gyaan yagyen chaapyanye yajanto maam upaasate
Ekataven prathakatvain bahudaa vishvot mukham (15)
"Some other enlightened persons worship me by acquiring knowledge about the unmanifested invisible God and some other men adore me as the omnipotent infinite celestial power ".
Aham kraturaham yagyaa swadhaa hamham aushadham
Mantro aham hame vaajayam hamagniraham (16)
"I am the ritual. I am the yagyaa. I am the offering meant for the yagyaa. I am the herb. I am the mantra. I am the purified oil to be used in the fires of the yagyaa. I am the fire. And I am the process of the yagyaa and the oblation thereof".
Pitaa hamasya jagto dhaataa Pitamaha
Vedayam pavitar omkaar riksaam yajurev cha (17)
"I am the possessor of the entire universe .I am the one who rewards the doer. I am the father, the mother, the grandfather. I am the subject of the enlightenment. I am the holiness. I am the name Om that humans chant. I am the Rig Vedas. I am the Saam vedas and I am the Yajur Vedas too".
Gati bhartraa prabhu saakshi nivaas sharanam suharat
Prabhava pralay sathaanam nidhanam Beejam vyayam (18)
"I am the sacred destination of the Supreme truth. I am the provider. I am the lord of all beings. I am the promise and I am the ominous. I am the abode of all living and the inanimate. I am the worthy refuge. I am the benefactor. I am the creator and the destroyer of every one. I am the foundation of all state of affairs. I am the solution and I am the constructive cause, the eternal seed".
Tapaamayamham varsham nigrahanaamayut srajaami cha
Amaratam chaiv maratayushch sada sachch aham Arjuna" (19)
"I am the one who provide heat as the Sun. I accumulate rain and make it fall in the universe. Oh Arjuna! I am the nectar of immortality. I am the death and I am the spirit and the matter".
Trai vidhyaa mam sompaa poot paapaa yagyai rishtvaa sawargatim praathyante
Te punyamaa saadhyam surendar lokam shananti divyaandivi dev bhogaan (20)
"I am the performer of the rituals specified in three vedaas. I am the drinker of the nectar of the dedication. I am worshipped by those who have been absolved of their sins and transgressions, and look for the deliverance into the heavens. Such persons enjoy the fruits of their karmas and the blessings of the celestial gods in the heavens ".
Te tam bhuktvaa sawarg lokam vishaalam kshine punaye maratyu lokam vishanti
Aivam triya dharmamnu prapanna gataa gatam kaam kaamaa labhante (21)
"Thereafter after having enjoyed the luxury of the heavens and after the completion of their pious deeds they return to the mortal world of the humans on the earth. In this manner those persons who have resorted to the systems mentioned in the vedas for the attainment of the heavens, and those who are desirous of the pleasures of the heavens, get consigned to the mortal world frequently. They go to heavens when they have adequate credits of the pious deeds to their benefit and they having exhausted their pious deeds account come back to the earth".
Ananya ashchint yanto mam ye janaa paryu paste
Teshaam nitya abhiyuktaanaam yogkshemam vahaamayaham (22)
"I personally consecrate those devotees whom I love and who consistently venerate me and are devoted to me without the expectations in return".
Ye apyanya devtaa bhaktaa yajanto shradhayaanvitaa
Te api maamev kaunteya yajanya vidhi purvakam (23)
"Such of those devotees who revere other deities, also worship me only but this veneration performed by them is more out of ignorance and hence is not carried out in the correct manner".
Aham hi sarva gyaanam bhoktaa cha prabhurev cha
Na tu maam bhijaanti tatvenaa tashchayvanti te (24)
"This is so because I am the Supreme truth. I am the enjoyer of all kinds of sacrificial services. I am the lord of the universe. Such as those devotees who do not have knowledge about my transcendental spirit fail in their doings and hence they are consigned to the whirlpool of the birth and the death".
Yaanti dev vrataa devaan pitra anyaanti pitra vrataa
Bhutaani yaanti bhutejyaa yaanti madhyaa jino api maam (25)
"The admirers of the deities go to the deities. The reveres of the ancestors go the ancestors. The worshippers of the spirits get consigned to the spirits. But those devotees who worship me do come to me only. They get incorporate into me and such devotees are not subjected to the cycle of the rebirth".
Patram pushpam phalam toyam yo me bhaktyaa prayachchhati
Tadaham bhaktyu paharat mashnaami pratayaataman (26)
"Any of those devotees of mine who on account of their deep devotion offer me the virtuous leaf, flowers, fruits, or water, I would appear in person and accept the offerings presented to me by the pure hearted self-sacrificing devotees".
Yatkroshi yadshnaasi yajjuhoshi dadaasi yata
Yat pasayasi kaunteya tat kurushav madarpanam (27)
The lord tells Arjuna,
"Hey Arjuna, whatever you do , eat, consume , whatever you offer as the offerings to the sacred fire, whatever you offer in the charity, whatever worship you perform you should present to me as offerings towards my worship".
Shubh ashubh phalairevam mokshayase karam bhandanai
Sanyaas yog yuktaatma vimukto maamu paishayasi (28)
" All the doings are basically inherent with my presence and they all reach me only. you too shall be emancipated and become free from the burden of the good or the bad, the ominous or the auspicious and you will eventually delivered to me only and be integrated into me, on account of your sacrificing nature".
Samo aham saravbhooteshu na me dweshyo asti na priya
Ye bhajanti tu mam bhaktyaa mayi te teshu chaapayaham (29)
"I am innate into all the living beings. I neither love any one nor do I detest anyone, but anyone who worships with devotion and affection, they are part of me and I am inherent in them visibly and they too exist in me".
Api chetsu durachaaro bhajate mamnayabhaak
Saadhurev sa mantavay samayag vayavasito hi sa(30)
"Even if the if the most corrupt wicked person worships, me with single-minded loving devotion, such a person is worthy of being regarded as a saint because he has proved to be a person who is capable of making the right resolution'.
Kshipram bhavati dharmaatamaa shashavchhaantim nigachchaati
Kaunteya prati jaanihi na me bhakta pranshayati (31)
"Such a person soon converts as the righteous person and he attains eternal peace. You should be aware, Arjuna that none of my devotees ever comes to any harm and annihilation".
Maam hi parth vayap aashrita yeapi syu paayonya
Sviyo vaishyaastathaa shudraasteapi yaanti praam gatim (32)
" hey Arjuna whether it is a woman, a sinner or a person who works at the burial grounds, anyone coming under my protection , can get deliverance and attain the supreme truth".
Kim puna brahamana punyaa bhaktaa raajrashayasatathaa
Anitayam sukham lokmimam praapaya bhajasav maam (33)
"It then obviously becomes comparatively simple for the devout brahaman and spiritual royals and yogis who attain The Supreme Truth. That's why you should also eulogise and worship me with dedication and devotion after having been incarnated into the form of a human on this earth".
Manmanaa bhav mad bhakto madhyaaji maam namaskuru
Maame vaishayasi yukatavaiva maatmaanam mat praayan (34)
"You should therefore always engage your mind in thinking about me. You should become my devotee and worship me. You should pay obeisance to me. You should in this manner become a part of me, the higher soul and eventually you should be integrated into me".


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N.E.mation! has glorious moved into its 9th year, organized by Nexus to youths to express their thoughts on Total Defence. With more than 11,500 students already participated in this digital animation competition, I was totally thrilled to be part of the One-Week Selection event, held at Nanyang Polytechnic during the September school holidays. This One-Week Selection is basically a period where the Top 100 teams who participated in N.E.mation! 9, who were selected based on their submitted entries in the prior Call for Entry Phase, would be coached by the trainers and pitched to a panel of judges to land one of the coveted spots on N.E.mation! 9 Top 10 Teams. This means 90 teams will be eliminated during this One-Week Selection while the Top 10 Teams would get the chance to turn their stories into a 1-minute animation during the November school holidays.
Since 1994, this was the first time I set foot in a Polytechnic again. NYP is really a huge place and the students are really blessed to be studying there.
Found my way to Block M to hear 7 teams of Secondary students pitch their entries to the judges.
Jurong Secondary School
Look at the amount of work/words put into the pitching. I am sincerely touched by the effort given by these students. Whether they win or not, no one can take it away from them, the effort and heart that was poured in.
The advice from the judges are invaluable as the students took in every single word attentively. Seriously some of the ideas presented were superb, delivery can be improved on, but the creativity was impressive.
CHIJ St Nicholas Girls' School
I realized that if the judges like the idea, they will generally spend a bit more time trying to understand from the students about the presentation.
Kent Ridge Secondary School
The passion of the students trying hard to convince the judges that their pitch is worth of Top 10 selection has to be applauded. Reminded me of my own poly days.
CHIJ St Nicholas Girls' School
The girls from CHIJ St Nicholas immediately made an impact with the idea of doing a mash-up of a few NDP songs for their pitch. Kudos to the girl who took the responsibility of playing the guitar. She was even asked to replay for the judges so that they can link the pictures to the songs. Stress!
Raffles Institution
Who says RI boys are just good in studies. These guys were hilarious when presenting their ideas. They even danced, omg!
Commonwealth Secondary School
Totally loved the "theme" of "SAF Never Sleeps", using the idea of a clock face to portray the importance of SAF to provide protection and stability to the nation and people.
Jurong Secondary School
To all the students who made it to Top 10 or not, just continue to "Believe". The future is bright for all of you!
Who caught the judges' eyes? Who made it to be the Top 10 Teams?
After close to 2 hours of deliberation and discussion, probably some arguments as well, it is time to reveal the Top 10 Teams.
The students were joined by their school teachers, friends and families who were all there to show their support.
Some words of encouragement from the organizer representative, SLTC George Goh (Nexus).
One final cheer from the Top 22 Teams before the results were released. Through the one week of hardwork and learning, these students from various schools have all became closer and no longer just competitors but also friends who have shared the same learning space and vision.
The time everyone have been waiting for. Several teams were called out at times, and only 1 or 2 teams will stay on to be the Top 10 Teams. The atmosphere was just electrifying with anticipation and nervousness.
It was just a bunch of nerves waiting for the announcement.
And the winners were announced. One of my personal favorites, Commonwealth Secondary School (wasd) was selected!
Usually the winners were just shocked that they were selected. Must have been a very close fight.
With some happy, some will be sad. But this year, the organizers produced a memorial badge to encourage the remaining 12 teams that did not make it further. A nice touch when the leaving teams were presented their participation badges by their team instructors.
Winners crying because of joy and also to see some of their friends' path on N.E.mation! 9 coming to an end.
So here are the Top 10 Teams.
1. Acrylics from Raffles Instituition
2. AlphaCrescent from Crescent Girls' School
3. Believed Beliefs from CHIJ St. Nicholas Girls' School
4. Chunky Monkeys from Singapore Chinese Girls' School
5. Elemonators from CHIJ St. Nicholas Girls' School
6. HigherThanYou from Cedar Girls' Secondary School
7. IDK from Raffles Girls School (Secondary)
8. JJKN59 from Kent Ridge Secondary School
9. Millennium Dragons from CHIJ St. Nicholas Girls' School
10. wasd from Commonwealth Secondary School
Congrats to all 10 teams! We look forward to your work in November!


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The 11th Annual Jeffrey Steele & Friends
w/ Jeffrey Steele, Chris Janson, Bridgette Tatum, James Otto, Lit, Jamey Johnson and more
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Doors Open at 6:30pm, Show at 7:00pm
Alex LeVasseur Memorial Fund
presents the 11th Annual Jeffrey Steele & Friends, an intimate evening hosted by
Storme Warren with special guest performances by Jeffrey Steele, Chris Janson, Bridgette Tatum, James Otto, Lit, Jamey Johnson, KASL, Dean Dillon and more.
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On April 23, 2010, the Second Engrossed Substitute Senate Bill 6143 was signed into Washington state law adopting several business tax law changes that are now being implemented. Some of the more significant changes in the bill include:
- A business and occupation (B&O) tax rate increase for receipts taxed under the "service and other activities" classification;
- The adoption of a new "economic nexus" standard for imposing B&O taxes on "apportionable activities," which most notably include activities subject to tax under the "service and other activities" classification and the "royalties" classification; and
- The adoption of a single factor receipts apportionment formula for apportionable activities, which requires a market-based sourcing methodology.
This article explains these new rules and how they could potentially affect your business.
Rate Increase for the "Service and Other Activities" B&O Classification
Effective May 1, 2010, through June 30, 2013, the B&O rate for service and other activities is 1.8 percent. Prior to May 1, 2010, it was 1.5 percent.
Economic Nexus
Effective June 1, 2010, Washington established factor presence nexus standards for B&O tax on "apportionable activities," which most notably include activities subject to tax under the service and other activities classification and the royalties classification. A complete list of apportionable activities can be found in the Washington Administrative Code 458-20-19401.
These new standards, which are adopted by the Washington Department of Revenue under WAC 458-20-19401, state that a business has substantial nexus with Washington for apportionable activities for B&O tax purposes if, in any calendar year, it:
- Is organized or commercially domiciled in Washington;
- Is an out-of-state business with more than $50,000 of property in Washington;
- Is an out-of-state business with more than $50,000 of payroll in Washington;
- Is an out-of -state business with more than $250,000 of receipts from Washington; or
- Is an out-of-state business with at least 25 percent of its worldwide property, payroll, or receipts in Washington.
For purposes of calculating the amount of Washington-sourced receipts for determining if items 4 or 5 above have been met, the receipts sourcing methodology described under the new single factor receipts apportionment formula for income from engaging in apportionable activities is to be used. See the next section for a discussion on this new single factor apportionment formula and how receipts are sourced.
For purposes of calculating the property, payroll and receipt threshold amounts for the 2010 tax year, the entire 2010 calendar year is to be used. However, the actual B&O tax incurred will be calculated as beginning on June 1.
The nexus determination must be made separately for each legal entity. The state does not allow nexus determination on a combined or consolidated basis. However, the threshold amounts are calculated using amounts from all of a taxpayer's apportionable activities. For example, if an out-of-state business has $50,000 of service income sourced to Washington and $220,000 of royalty income sourced to Washington in a given year, it has substantial nexus because it has more than $250,000 of receipts from all of its apportionable activities sourced to Washington. It does not matter that the amount of receipts under each of the different B&O tax classifications is not more than $250,000.
Once nexus has been established, it will continue as long as the taxpayer meets at least one of the thresholds, and for one year after the year in which the taxpayer no longer meets one of the thresholds. According to an Economic Nexus Q&A released by the Washington Department of Revenue on May 28, 2010, this one-year trailing provision, as of June 1, 2010, applies to all B&O tax classifications, replacing the previous five-year period.
These new nexus rules need to be examined closely by all service providers with multi-state activities, even those who did not previously have a Washington B&O tax filing requirement. Most likely to be caught by this new rule are out-of-state service providers who do not have a physical presence in the state but are now subject to B&O tax as a result of having more than $250,000 of receipts sourced to Washington.
However, a safe harbor has been created for service businesses that do have a physical presence in Washington but do not have enough property, payroll or receipts to meet any of the thresholds described in the new rule. If they were previously filing based on their physical presence in Washington, they may no longer need to file. For example, an employee visiting the state to solicit sales would have created nexus under the previous nexus standard for service businesses. However, under the new standard, the business will only have nexus if it meets one of the thresholds listed above.
The physical presence nexus standard that previously applied to all B&O tax classifications is still required for wholesaling, retailing and other non-apportionable activities. Thus, a business engaging in non-apportionable activities could meet the economic nexus standards in this new rule but, as long as it doesn't have a physical presence, it would not be subject to tax. It should be noted that WAC 458-20-19401 clarifies that what has long been the Department's nexus position is now applicable only to non-apportionable activities:
A person engaged in non-apportionable activities is subject to B&O tax on a non-apportionable activity only if the person has a physical presence in this state, which need only be demonstrably more than a slightest presence....A person is physically present in this state if the person has property or employees in this state. A person is also physically present in this state if the person, either directly or through an agent or other representative, engages in activities in this state that are significantly associated with the person's ability to establish or maintain a market for its products in this state.
New Apportionment and Sourcing Method
To have the right to apportion the income from "apportionable activities," a taxpayer must be taxable in another state. Washington defines "taxable in another state" for these purposes as meaning either:
- The taxpayer is actually subject to a business activities tax by another state on its income received from engaging in an apportionable activity; or
- The taxpayer is not subject to a business activities tax by another state on its income received from engaging in an apportionable activity, but the other state has jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus thresholds described above.
The recently enacted legislation adopts a single factor receipts apportionment methodology for apportioning service income (and other apportionable activity income) to Washington on or after June 1, 2010. Prior to that date, service income was apportioned under Rule 194, which required either "separate accounting" or "cost apportionment," the latter of which is best described as a combination of a cost-of-performance method and a market-based method.
Under the new method, for any apportionable activity, the numerator of the receipts factor is the taxpayer's gross annual income attributable to Washington from engaging in an apportionable activity. The denominator is the business's gross annual income received worldwide from that same activity less amounts that are attributed to states where the taxpayer is not taxable and at least some of the activity is performed in Washington.
Separate factors must be calculated for each activity taxed under each separate B&O tax classification. The sourcing rules for royalty receipts are described in their own rule (WAC 458-20-19403). All other apportionable activities are sourced using the rules laid out in WAC 458-20-19402, which provides the following hierarchy of tests to determine where gross income is attributable or sourced:
- Where the purchaser receives the benefit of the services;
- If the benefit is received in multiple states, then where the benefit of the service is primarily received;
- If 1 or 2 do not apply, then to where the service was ordered;
- If 1 – 3 do not apply, then to where the bill is sent;
- If 1 – 4 do not apply, then to from where the customer sends the payment;
- If 1 – 5 do not apply, then to the customer's address maintained in the seller's records; and
- If 1 – 6 do not apply, then to the seller's commercial domicile.
For purposes of excluding amounts from the denominator, a taxpayer is deemed to be taxable in a state as long as it would have substantial nexus in that state using the Washington-specific rules discussed above. It does not matter if the taxpayer is not actually subject to tax in the other state, nor does it matter if the other state has a business activities tax similar to the B&O tax.
Alvarez & Marsal Taxand Says:
Whether you're a Washington domiciled business or an out-of-state business, these new nexus and sourcing rules need to be carefully examined to determine how they may impact your reporting requirements and the calculation of your B&O tax liability.
While this economic nexus standard may be challenged like so many others that have come about in recent years, because the B&O tax is not an income tax, the result of any challenge will not give us any additional insight into the long-running debate surrounding the physical presence requirement for income taxes. Since the vast majority of state cases addressing the issue have upheld economic nexus standards for business activity taxes, it is uncertain whether a challenge to this rule will be upheld.
Much like the move many states have made from a three factor apportionment formula to a single factor apportionment formula for apportioning income from sales of tangible property, this change to a market-based sourcing methodology for service income is likely to generally benefit in-state businesses and hurt out-of-state businesses. Out-of-state taxpayers may get "whipsawed" by this apportionment and sourcing change. If they perform the services in a cost-of-performance state and the customer is located in Washington, they may have to include the sale in the apportionment factor of more than one state.
Kelly Green
Senior Director, Seattle
Mark Danbom, Senior Associate, contributed to this article
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