5.00% CAP Rate $13,100,000. DeerfieldPartners. John Giordani Art Griffith (415)

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "5.00% CAP Rate $13,100,000. DeerfieldPartners. John Giordani Art Griffith (415) 685-3035 team@deerfieldteam.com"

Transcription

1 $13,100, % CAP Rate Prime, irreplaceable San Francisco Bay Area real estate Unique opportunity to own an entire city block in a community where it has historically been very difficult to develop 21+ years of guaranteed cash flow Dense urban infill location (24,535 people in 1 mile) Investment grade Walgreens corporate credit and guarantee Two tenant deal offers rent increases and some upside in the near-term

2 Investment Summary Price $13,100,000 CAP Rate 5.00% Annual Income $654,982 Years Guaranteed 21+ years guaranteed by Walgreens (Saturn Cafe expires 3/30/2022) About This Investment Opportunity This is an extremely rare opportunity for an investor to not only own a fee-simple Walgreens property in Santa Cruz, but to own an entire city block in downtown Santa Cruz. Unique construction, excellent location, great traffic counts and high identity signage. Santa Cruz has a virtual lockdown on national retailers in the downtown area, it s a wonder they were able to develop this site. This is truly irreplaceable real estate. This store is situated on an entire city block, and boasts tremendous visibility, as almost all tourist traffic heading to the beaches comes right by this site on the way in to Santa Cruz and on the way back out. Additionally, the store benefits by offering customers rare, on-site parking in the downtown commercial district. Great Demographics, Excellent Visibility and Ample Parking 1 Mile 3 Mile 5 Mile Population 24,535 83, ,864 Avg. Household Income $69,940 $80,471 $81,930 Situated on the intersection of Laurel and Pacific, two of the most heavily trafficked thoroughfares in Santa Cruz, this is an important strategic location for Walgreens. Excellent visibility and ample parking.

3 Aerial Photo

4 Lease Summaries Square Footage 14,155 sq. ft. 3,285 sq. ft. Firm Lease Term ~ 21 years thru 4/30/2037 ~ 4 years thru 3/31/2020 Annual Rent $553,450 $101,532 Rent Increases None. 3% every year Landlord Costs None. Lease is NNN. None. Lease is NNN. Property Details Year Redeveloped 2012 Address Laurel Street Santa Cruz, CA Building Size 17,440 square feet Lot Size 1.23 acres

5 Regional Map / About Santa Cruz Santa Cruz is the county seat and largest city of Santa Cruz County, California in the US. As of the 2010 U.S. Census, Santa Cruz had a total population of 59,946. It is located on the northern edge of the Monterey Bay, about 72 miles south of San Francisco. Late in the 19th century, Santa Cruz established itself as a beach resort community. Santa Cruz is now known for its moderate climate, the natural beauty of its coastline and redwood forests, alternative community lifestyles, and socially liberal leanings. It is also home to the University of California, Santa Cruz, a premier research institution and educational hub, as well as the Santa Cruz Beach Boardwalk, an oceanfront amusement park.

6 Background on Saturn Cafe Saturn Cafe first opened in 1979, in a tiny house on Mission Street in Santa Cruz, California. The founders aimed to create a community gathering place with a commitment to social and environmental justice. Although the Saturn has grown and changed in many ways since its inception, these core values still guide us in all that we do. The cafe quickly outgrew the house on Mission Street, and moved across the street to a new location. There, it became a college hangout featuring vegetarian soups, salads and decadent desserts. On New Years Eve of 1999, a fire broke out at the new location, burning a hole through the roof. Saturn Cafe then moved to the heart of downtown Santa Cruz, where we continued to expand our menu, as well as our hours to include late night dining. Over the years, our menu at Saturn Cafe has evolved, keeping up with the ever growing demand for healthy twists on American comfort food. The first new additions included mouth watering vegetarian burgers, such as the Space Cowboy, and award winning French fries, which we cook in trans-fat free oil that gets recycled into bio-diesel fuel. After a while, we began serving a Late Riser s Brunch, and are proud to say that our vegan breakfast burrito and fluffy omelets are gaining fans all over the world. Each year, we bring home the gold in the Santa Cruz Metro Goldie Awards in categories such as Best Milkshakes, Best Comfort Food, Most Innovative Menu, and Best Burger. In 2005, we set a goal to deepen our understanding of what it means to own a sustainable restaurant, which is dedicated to the triple bottom line of planet, people and profit. Putting our values into action, we set out to improve our business both internally and externally. As we focus on growth and the future, we remain rooted in our values as a local progressive business by marking a percentage of our budget for investment in our local community. In 2009 we introduced the Saturn Satellite Project, and we couldn t be more thrilled about helping our satellites launch in exhilarating new locations. Throughout our thirty years in business, one key element remains the same. We know that the wellbeing of our customers, staff, and the farmers who produce our food, the health of the planet, and the sustainability of our business are completely interdependent. As we continue to reach for the stars, we are dedicated to finding socially and ecologically responsible ways to move our business forward.

7 Store Photos

8 Aerial Photo Showing Proximity to Kaiser Permanente Arena Kaiser Permanente Arena is an indoor arena located in Santa Cruz, in the U.S. state of California. It has a seating capacity of 2,505 spectators. It hosts the Santa Cruz Warriors of the NBA Development League. It also is the home of the Santa Cruz Derby Girls of the Women s Flat Track Derby Association. The naming rights were bought by health care consortium Kaiser Permanente despite the company a sponsor of the Warriors owner, the NBA s Golden State Warriors not having facilities in Santa Cruz. A $3.5 million loan by the city of Santa Cruz was given to the Warriors to build their arena, with the 1.5-acre lot being provided by the Santa Cruz Seaside Company, owner of the Santa Cruz Beach Boardwalk. Construction ran for 78 days between September and December 2012, halted just a few times by rain. The arena was opened on December 23, 2012, with a victory by the Warriors against the Bakersfield Jam. By April 2014, Kaiser Permanente Arena had 39 sell-outs out of the 53 Warriors home games. In the meantime, the Warriors reached two D-League finals. The arena also serves as the home of UC Santa Cruz men s and women s basketball games.

9 Store Photos

10 About Walgreens Boots Alliance Walgreens Boots Alliance is the first global pharmacy-led, health and wellbeing enterprise in the world. Our purpose is to help people across the world lead healthier and happier lives. Walgreens Boots Alliance was created through the combination of Walgreens and Alliance Boots in December This transaction brought together two leading companies with iconic brands, complementary geographic footprints, shared values and a heritage of trusted healthcare services through pharmaceutical wholesaling and community pharmacy care, dating back more than 100 years. The Company, with a presence in more than 25 countries, employs over 370,000 people and is the largest retail pharmacy, health and daily living destination in the USA and Europe. The Company s size, scale, and expertise will help us to expand the supply, and address the rising cost of, prescription drugs in the USA and worldwide. By leveraging these advantages and opportunities, as well as the full benefit of our best practices and expertise, Walgreens Boots Alliance will be positioned to create substantial incremental efficiency, synergy and growth opportunities. The creation of Walgreens Boots Alliance provides an opportunity to further accelerate the development of a fully integrated, global platform for the future to provide innovative ways to address health and wellness challenges. Our Company is well positioned to expand customer offerings in existing markets and become the health and wellbeing partner of choice in emerging markets.

11 Walgreens Boots Alliance -- Segment Structure Walgreens Boots Alliance Segment Structure A leading drugstore chain in the USA The largest retail pharmacy chain in Europe A leading global pharmaceutical wholesaler and distributor The first global pharmacy-led, health and wellbeing enterprise in the world 8

12 Walgreens Boots Alliance -- Retail Pharmacy USA Division The Retail Pharmacy USA Division s principal retail pharmacy brands are Walgreens and Duane Reade. Together, they form the largest drugstore chain in the USA. This Division operates 8,240 drugstores in 50 states, the District of Columbia, Puerto Rico and the US Virgin Islands. As of August 2014, approximately 76% of the population of the USA lives within five miles of a Walgreens. The company sells prescription and non-prescription drugs, as well as general merchandise, including household items, convenience and fresh foods, personal care, beauty care, photofinishing and candy. They provide customers with convenient, omni-channel access to consumer goods and services, pharmacy, and health and wellness services in communities across America. The company s websites, which include Walgreens.com and drugstore.com, receive an average of approximately 60 million visits per month. Integrated with an e-commerce platform, the Walgreens mobile application allows customers to refill prescriptions through scan technology, receive text messages alerting when a refill is due and other front-end functionality, such as photo and shopping features. Prescription drugs account for 64 percent of sales, while retail products are 36 percent. Overall, WBA filled approximately 699 million prescriptions in Q15 Financial Performance Retail Pharmacy U 3Q15 Financial Performance Retail Pharmacy USA GAAP $ million Total Sales $20,425 Gross Profit $5,527 SG&A $4,494 Operating Income $1,033 Operating Margin 5.1% Non-GAAP* $ million Adjusted Gross Profit $5,596 Adjusted SG&A $4,268 Adjusted Operating Income $1,328 Adjusted Operating Margin 6.5%

13 Item 1B. Unresolved Staff Comments There are no unresolved written comments that were received from the SEC Staff 180 days or more before the end of our fiscal year relating to our periodic or current reports under the Securities Exchange Act of Walgreens Properties Nationwide Item 2. Properties The Company s locations, including drugstores, infusion and respiratory service facilities, specialty pharmacies and mail service facilities at August 31, 2014 and 2013 are listed below Alabama Louisiana Oklahoma Alaska 8 7 Maine Oregon Arizona Maryland Pennsylvania Arkansas Massachusetts Rhode Island California Michigan South Carolina Colorado Minnesota South Dakota Connecticut Mississippi Tennessee Delaware Missouri Texas District of Columbia 6 5 Montana Utah Florida Nebraska Vermont 3 4 Georgia Nevada Virginia Hawaii New Hampshire Washington Idaho New Jersey West Virginia Illinois New Mexico Wisconsin Indiana New York Wyoming Iowa North Carolina Guam 0 1 Kansas North Dakota 1 1 Puerto Rico Kentucky Ohio U.S. Virgin Islands 1 0 TOTAL 8,309 8,582 The Company owned approximately 20% of its retail drugstore locations and leased the remaining locations at August 31, The leases are for various terms and periods. See Note 3 to the Company s Consolidated Financial Statements in Part II, Item 8 of this Form 10-K. Net retail selling space remained consistent at 89 million square feet at August 31, 2014 and Approximately 20% of Company stores have been opened or remodeled during the past five years, including our Well Experience store format in over 700 locations, including a market-wide transformation in the Indianapolis area and new flagship stores in select markets including Boston, Chicago, Los Angeles, New York City, San Francisco, Washington, D.C., Las Vegas and Puerto Rico. As of August 31, 2014: The Company s retail store operations were supported by 19 major distribution centers with a total of approximately 11 million square feet of space, of which 13 locations are owned. The remaining space is leased. All distribution centers are served by modern systems for order processing control and rapid merchandise delivery to stores. In addition, the Company uses public warehouses and third party wholesalers to handle certain distribution needs. As of August 31, 2014, AmerisourceBergen distributed substantially all of the Company s branded and generic pharmaceutical products. The Company operated 34 principal office facilities containing approximately three million square feet, of which 13 locations were owned. The Company operated two mail service facilities containing approximately 237 thousand square feet, one of which was owned. The Company owned 16 strip shopping malls containing approximately 500 thousand square feet.

14 Income Statements Trailing 5 Years

15 Demographics - 1 Mile Radius Demographic and Income Profile 105 Laurel St, Santa Cruz, CA, Prepared by Deerfield Partners Ring: 1 mile radius Latitude: Longitude: Trends Annual Rate (in percent) Area State USA 0 Population Households Families Owner HHs Median HH Income Population by Age Percent Household Income 2011 Population by Race $25K - $34K 10.8% $15K - $24K 10.9% $35K - $49K 13.8% $50K - $74K 16.3% <$15K 15.5% $200K+ 4.7% $150K - $199K 5.2% Percent $75K - $99K 11.0% $100K - $149K 11.9% 5 0 White Black Am. Ind. Asian Pacific Other Two Percent Hispanic Origin: 24.7% Source: U.S. Census Bureau, Census 2010 Data. Esri forecasts for 2011 and June 07, Esri Page 2 of 6

16 Demographics - 1 Mile Radius Demographic and Income Profile 105 Laurel St, Santa Cruz, CA, Prepared by Deerfield Partners Ring: 1 mile radius Latitude: Longitude: Summary Population 24,551 24,535 24,947 Households 10,074 10,096 10,387 Families 3,768 3,757 3,839 Average Household Size Owner Occupied Housing Units 2,826 2,695 2,786 Renter Occupied Housing Units 7,248 7,401 7,601 Median Age Trends: Annual Rate Area State National Population 0.33% 0.66% 0.67% Households 0.57% 0.63% 0.71% Families 0.43% 0.63% 0.57% Owner HHs 0.67% 0.99% 0.91% Median Household Income 3.51% 3.39% 2.75% Households by Income Number Percent Number Percent <$15,000 1, % 1, % $15,000 - $24,999 1, % % $25,000 - $34,999 1, % % $35,000 - $49,999 1, % 1, % $50,000 - $74,999 1, % 1, % $75,000 - $99,999 1, % 1, % $100,000 - $149,999 1, % 1, % $150,000 - $199, % % $200, % % Median Household Income $48,644 $57,788 Average Household Income $69,940 $81,234 Per Capita Income $30,827 $35, Population by Age Number Percent Number Percent Number Percent 0-4 1, % 1, % 1, % % % % % % % , % 1, % 1, % , % 5, % 4, % , % 4, % 4, % , % 3, % 3, % , % 3, % 2, % , % 2, % 2, % , % 1, % 1, % % % % % % % Race and Ethnicity Number Percent Number Percent Number Percent White Alone 17, % 17, % 17, % Black Alone % % % American Indian Alone % % % Asian Alone 1, % 1, % 1, % Pacific Islander Alone % % % Some Other Race Alone 3, % 3, % 3, % Two or More Races 1, % 1, % 1, % Hispanic Origin (Any Race) 6, % 6, % 6, % Data Note: Income is expressed in current dollars. Source: U.S. Census Bureau, Census 2010 Data. Esri forecasts for 2011 and June 07, Esri Page 1 of 6

17 Demographics - 3 Mile Radius Demographic and Income Profile 105 Laurel St, Santa Cruz, CA, Prepared by Deerfield Partners Ring: 3 mile radius Latitude: Longitude: Trends Annual Rate (in percent) Area State USA 0 Population Households Families Owner HHs Median HH Income Population by Age Percent Household Income $50K - $74K 17.4% $35K - $49K 13.0% $75K - $99K 12.0% $25K - $34K 9.6% $15K - $24K 9.0% $100K - $149K 16.0% <$15K 10.7% $200K+ 5.5% $150K - $199K 6.7% 2011 Population by Race Percent White Black Am. Ind. Asian Pacific Other Two Percent Hispanic Origin: 21.5% Source: U.S. Census Bureau, Census 2010 Data. Esri forecasts for 2011 and June 07, Esri Page 4 of 6

18 Demographics - 3 Mile Radius Demographic and Income Profile 105 Laurel St, Santa Cruz, CA, Prepared by Deerfield Partners Ring: 3 mile radius Latitude: Longitude: Summary Population 83,398 83,132 83,316 Households 31,308 31,225 31,468 Families 15,366 15,309 15,340 Average Household Size Owner Occupied Housing Units 14,352 13,879 14,201 Renter Occupied Housing Units 16,956 17,346 17,267 Median Age Trends: Annual Rate Area State National Population 0.04% 0.66% 0.67% Households 0.16% 0.63% 0.71% Families 0.04% 0.63% 0.57% Owner HHs 0.46% 0.99% 0.91% Median Household Income 4.01% 3.39% 2.75% Households by Income Number Percent Number Percent <$15,000 3, % 3, % $15,000 - $24,999 2, % 2, % $25,000 - $34,999 3, % 2, % $35,000 - $49,999 4, % 3, % $50,000 - $74,999 5, % 5, % $75,000 - $99,999 3, % 4, % $100,000 - $149,999 5, % 5, % $150,000 - $199,999 2, % 2, % $200,000+ 1, % 1, % Median Household Income $58,768 $71,517 Average Household Income $80,471 $93,123 Per Capita Income $33,501 $38, Population by Age Number Percent Number Percent Number Percent 0-4 3, % 3, % 3, % 5-9 3, % 3, % 3, % , % 3, % 3, % , % 8, % 8, % , % 12, % 12, % , % 11, % 12, % , % 10, % 9, % , % 10, % 9, % , % 10, % 10, % , % 4, % 5, % , % 2, % 2, % 85+ 1, % 1, % 1, % Race and Ethnicity Number Percent Number Percent Number Percent White Alone 62, % 62, % 61, % Black Alone 1, % 1, % 1, % American Indian Alone % % % Asian Alone 5, % 5, % 5, % Pacific Islander Alone % % % Some Other Race Alone 8, % 8, % 9, % Two or More Races 4, % 4, % 4, % Hispanic Origin (Any Race) 17, % 17, % 19, % Data Note: Income is expressed in current dollars. Source: U.S. Census Bureau, Census 2010 Data. Esri forecasts for 2011 and June 07, Esri Page 3 of 6

19 Demographics - 5 Mile Radius Demographic and Income Profile 105 Laurel St, Santa Cruz, CA, Prepared by Deerfield Partners Ring: 5 mile radius Latitude: Longitude: Trends Annual Rate (in percent) Area State USA 0 Population Households Families Owner HHs Median HH Income Population by Age Percent Household Income $50K - $74K 17.6% $35K - $49K 13.1% $75K - $99K 11.9% $25K - $34K 9.3% $100K - $149K 16.0% $15K - $24K 8.7% <$15K 10.4% $200K+ 5.9% $150K - $199K 7.0% 2011 Population by Race Percent White Black Am. Ind. Asian Pacific Other Two Percent Hispanic Origin: 20.2% Source: U.S. Census Bureau, Census 2010 Data. Esri forecasts for 2011 and June 07, Esri Page 6 of 6

20 Demographics - 5 Mile Radius Demographic and Income Profile 105 Laurel St, Santa Cruz, CA, Prepared by Deerfield Partners Ring: 5 mile radius Latitude: Longitude: Summary Population 113, , ,964 Households 43,728 43,608 43,813 Families 22,413 22,350 22,380 Average Household Size Owner Occupied Housing Units 21,849 21,189 21,625 Renter Occupied Housing Units 21,879 22,419 22,189 Median Age Trends: Annual Rate Area State National Population 0.02% 0.66% 0.67% Households 0.09% 0.63% 0.71% Families 0.03% 0.63% 0.57% Owner HHs 0.41% 0.99% 0.91% Median Household Income 4.12% 3.39% 2.75% Households by Income Number Percent Number Percent <$15,000 4, % 4, % $15,000 - $24,999 3, % 2, % $25,000 - $34,999 4, % 3, % $35,000 - $49,999 5, % 4, % $50,000 - $74,999 7, % 7, % $75,000 - $99,999 5, % 6, % $100,000 - $149,999 6, % 8, % $150,000 - $199,999 3, % 3, % $200,000+ 2, % 2, % Median Household Income $59,670 $73,027 Average Household Income $81,930 $94,964 Per Capita Income $34,431 $39, Population by Age Number Percent Number Percent Number Percent 0-4 5, % 4, % 4, % 5-9 5, % 4, % 4, % , % 4, % 4, % , % 10, % 10, % , % 14, % 14, % , % 15, % 15, % , % 13, % 13, % , % 15, % 14, % , % 15, % 16, % , % 6, % 8, % , % 3, % 3, % 85+ 2, % 2, % 2, % Race and Ethnicity Number Percent Number Percent Number Percent White Alone 87, % 86, % 85, % Black Alone 1, % 1, % 1, % American Indian Alone % % % Asian Alone 6, % 6, % 6, % Pacific Islander Alone % % % Some Other Race Alone 10, % 10, % 11, % Two or More Races 5, % 5, % 6, % Hispanic Origin (Any Race) 22, % 22, % 25, % Data Note: Income is expressed in current dollars. Source: U.S. Census Bureau, Census 2010 Data. Esri forecasts for 2011 and June 07, Esri Page 5 of 6

$8,255,000. 5.50% CAP Rate. DeerfieldPartners. John Giordani Art Griffith (415) 685-3035 team@deerfieldteam.com

$8,255,000. 5.50% CAP Rate. DeerfieldPartners. John Giordani Art Griffith (415) 685-3035 team@deerfieldteam.com $8,255,000 5.50% CAP Rate Walgreens Pharmacy #13159 Mobile, Alabama 21+ years of $454,000 NNN rent guaranteed Across the street from the highest grossing CVS in the Mobile, AL market All growth is moving

More information

$6,519,000. 6.75% CAP Rate. DeerfieldPartners. John Giordani Art Griffith (415) 685-3035 team@deerfieldteam.com

$6,519,000. 6.75% CAP Rate. DeerfieldPartners. John Giordani Art Griffith (415) 685-3035 team@deerfieldteam.com $6,519,000 6.75% CAP Rate Proven performing Walgreens Reported sales are well above average Neighboring retailers include CVS/pharmacy, McDonalds, AutoZone, Dairy Queen 5+ years firm term remain on true

More information

$11,300,000. 5.10% Cap Rate. Rent Increases in the Lease! Extremely Rare for Walgreens. DeerfieldPartners

$11,300,000. 5.10% Cap Rate. Rent Increases in the Lease! Extremely Rare for Walgreens. DeerfieldPartners Rent Increases in the Lease! Extremely Rare for Walgreens Walgreens Pharmacy #12067 Orange County, New York $11,300,000 5.10% Cap Rate 21+ Year NNN with extremely rare rent increases in primary term Store

More information

Three-Year Moving Averages by States % Home Internet Access

Three-Year Moving Averages by States % Home Internet Access Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana

More information

Public School Teacher Experience Distribution. Public School Teacher Experience Distribution

Public School Teacher Experience Distribution. Public School Teacher Experience Distribution Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile

More information

Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:

Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*

More information

Identity Theft Victim Complaint Data

Identity Theft Victim Complaint Data Identity Theft Victim Complaint Data Figures and Trends In California January 1- December 31, 2005 Washington, DC 30% Figure 1 How Victims Information Is Misused 1 25% 2 California All Locations 25% 25%

More information

Impacts of Sequestration on the States

Impacts of Sequestration on the States Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds

More information

List of State DMV Websites

List of State DMV Websites List of State DMV Websites Alabama Alabama Department of Revenue Motor Vehicle Division http://www.ador.state.al.us/motorvehicle/index.html Alaska Alaska Department of Administration Division of Motor

More information

Real Progress in Food Code Adoption

Real Progress in Food Code Adoption Real Progress in Food Code Adoption The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food Code adoptions by

More information

Workers Compensation State Guidelines & Availability

Workers Compensation State Guidelines & Availability ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS

More information

NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST

NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed

More information

BUSINESS DEVELOPMENT OUTCOMES

BUSINESS DEVELOPMENT OUTCOMES BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership

More information

2014 INCOME EARNED BY STATE INFORMATION

2014 INCOME EARNED BY STATE INFORMATION BY STATE INFORMATION This information is being provided to assist in your 2014 tax preparations. The information is also mailed to applicable Columbia fund non-corporate shareholders with their year-end

More information

MAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena)

MAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena) HAWAII () IDAHO () Illinois () MAINE () Maryland () MASSACHUSETTS () NEBRASKA () NEVADA (Carson ) NEW HAMPSHIRE () OHIO () OKLAHOMA ( ) OREGON () TEXAS () UTAH ( ) VERMONT () ALABAMA () COLORADO () INDIANA

More information

Census Data on Uninsured Women and Children September 2009

Census Data on Uninsured Women and Children September 2009 March of Dimes Foundation Office of Government Affairs 1146 19 th Street, NW, 6 th Floor Washington, DC 20036 Telephone (202) 659-1800 Fax (202) 296-2964 marchofdimes.com nacersano.org Census Data on Uninsured

More information

Licensure Resources by State

Licensure Resources by State Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as

More information

States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon)

States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) Sales Tax Applied 1 Wyoming $0.02 4% 2 4 8 10 Missouri $0.06 4.225% Wisconsin $0.06 5% Colorado $0.08 2.9%

More information

The Obama Administration and Community Health Centers

The Obama Administration and Community Health Centers The Obama Administration and Community Health Centers Community health centers are a critical source of health care for millions of Americans particularly those in underserved communities. Thanks primarily

More information

High Risk Health Pools and Plans by State

High Risk Health Pools and Plans by State High Risk Health Pools and Plans by State State Program Contact Alabama Alabama Health 1-866-833-3375 Insurance Plan 1-334-263-8311 http://www.alseib.org/healthinsurance/ahip/ Alaska Alaska Comprehensive

More information

Englishinusa.com Positions in MSN under different search terms.

Englishinusa.com Positions in MSN under different search terms. Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students

More information

A/B MAC Jurisdiction 1 Original Medicare Claims Processor

A/B MAC Jurisdiction 1 Original Medicare Claims Processor A/B MAC Jurisdiction 1 Jurisdiction 1 - American Samoa, California, Guam, Hawaii, Nevada and Northern Mariana Islands Total Number of Fee-For-Service Beneficiaries: 3,141,183 (as of Total Number of Beneficiaries

More information

State Tax Information

State Tax Information State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither

More information

American C.E. Requirements

American C.E. Requirements American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas

More information

State-Specific Annuity Suitability Requirements

State-Specific Annuity Suitability Requirements Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Effective 10/16/11: Producers holding a life line of authority on or before 10/16/11 who sell or wish to sell

More information

Data show key role for community colleges in 4-year

Data show key role for community colleges in 4-year Page 1 of 7 (https://www.insidehighered.com) Data show key role for community colleges in 4-year degree production Submitted by Doug Lederman on September 10, 2012-3:00am The notion that community colleges

More information

Net-Temps Job Distribution Network

Net-Temps Job Distribution Network Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'

More information

Real Progress in Food Code Adoption

Real Progress in Food Code Adoption Real Progress in Food Code Adoption August 27, 2013 The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food

More information

NAIC ANNUITY TRAINING Regulations By State

NAIC ANNUITY TRAINING Regulations By State Select a state below to display the current regulation and requirements, or continue to scroll down. Light grey text signifies states that have not adopted an annuity training program. Alabama Illinois

More information

Schedule B DS1 & DS3 Service

Schedule B DS1 & DS3 Service Schedule B DS1 & DS3 Service SCHEDULE B Private Line Data Services DS1 & DS3 Service... 2 DS-1 Local Access Channel... 2 DS-1 Local Access Channel, New Jersey... 2 DS-1 Local Access Channel, Out-of-State...

More information

Ranking of U.S. States By Millionaires Per Capita

Ranking of U.S. States By Millionaires Per Capita Global Wealth Monitor Affluent Market Intelligence ing of U.S. s By Per Capita 2006-2013 www.phoenixmi.com 845.876.8228 Introduction Market Sizing Report The Phoenix Global Wealth Monitor (GWM) U.S. Sizing

More information

STATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS

STATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS Alabama Alaska Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Annuity Training Requirement Currently Effective Initial 8-Hour Annuity Training Requirement:

More information

STATE DATA CENTER. District of Columbia MONTHLY BRIEF

STATE DATA CENTER. District of Columbia MONTHLY BRIEF District of Columbia STATE DATA CENTER MONTHLY BRIEF N o v e m b e r 2 0 1 2 District Residents Health Insurance Coverage 2000-2010 By Minwuyelet Azimeraw Joy Phillips, Ph.D. This report is based on data

More information

NOTICE OF PROTECTION PROVIDED BY [STATE] LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

NOTICE OF PROTECTION PROVIDED BY [STATE] LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION NOTICE OF PROTECTION PROVIDED BY This notice provides a brief summary of the [STATE] Life and Health Insurance Guaranty Association (the Association) and the protection it provides for policyholders. This

More information

REQUIREMENT OF MAIL ORDER OR NONRESIDENT PHARMACIES TO REPORT DISPENSING OR DELIVERING OF DRUGS TO PRESCRIPTION MONITORING PROGRAMS

REQUIREMENT OF MAIL ORDER OR NONRESIDENT PHARMACIES TO REPORT DISPENSING OR DELIVERING OF DRUGS TO PRESCRIPTION MONITORING PROGRAMS REQUIREMENT OF MAIL ORDER OR NONRESIDENT PHARMACIES TO REPORT DISPENSING OR DELIVERING OF DRUGS TO PRESCRIPTION MONITORING PROGRAMS Overview Forty-eight states currently have laws and/or regulations in

More information

State Specific Annuity Suitability Requirements updated 10/10/11

State Specific Annuity Suitability Requirements updated 10/10/11 Alabama Alaska Ai Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Initial 8 Hour Annuity Training Requirement: Prior to selling annuities in California,

More information

Prepared by : Michael R. Fowlkes CBP / Fraudulent Document Officer San Ysidro Port of Entry 720 E. San Ysidro Blvd. San Ysidro, CA 92173 (619)

Prepared by : Michael R. Fowlkes CBP / Fraudulent Document Officer San Ysidro Port of Entry 720 E. San Ysidro Blvd. San Ysidro, CA 92173 (619) Prepared by : Michael R. Fowlkes CBP / Fraudulent Document Officer San Ysidro Port of Entry 720 E. San Ysidro Blvd. San Ysidro, CA 92173 (619) 662-7342 Social Security Facts: The Social Security act was

More information

Liquor Wine Beer Other taxes

Liquor Wine Beer Other taxes 6-Feb-5 State Alcohol Excise Tax Rates 205 State Tax Rate ($ per gallon) Sales tax applied? Liquor Wine Beer Tax Rate Sales tax Tax Rate Sales tax ($ per gallon) applied? ($ per gallon) applied? Alabama

More information

US Department of Health and Human Services Exclusion Program. Thomas Sowinski Special Agent in Charge/ Reviewing Official

US Department of Health and Human Services Exclusion Program. Thomas Sowinski Special Agent in Charge/ Reviewing Official US Department of Health and Human Services Exclusion Program Thomas Sowinski Special Agent in Charge/ Reviewing Official Overview Authority to exclude individuals and entities from Federal Health Care

More information

PUBLIC HOUSING AUTHORITY COMPENSATION

PUBLIC HOUSING AUTHORITY COMPENSATION PUBLIC HOUSING AUTHORITY COMPENSATION Background After concerns were raised about the level of compensation being paid to some public housing authority (PHA) leaders, in August 2011 HUD reached out to

More information

TOTAL AWARD AMOUNT $119,067,687 1. State and Territory Base Awards for Policy and Environmental Change $44,602,383

TOTAL AWARD AMOUNT $119,067,687 1. State and Territory Base Awards for Policy and Environmental Change $44,602,383 American Recovery and Reinvestment Act Prevention and Wellness Initiative Final s for State and Territory Component Friday February 5, 2010 TOTAL AWARD AMOUNT $119,067,687 1. State and Territory Base Awards

More information

APPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS TABLE OF CONTENTS

APPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS TABLE OF CONTENTS APPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS TABLE OF CONTENTS 6-A.1 6-A.2 6-A.3 6-A.4 6-A.5 6-A.6 DETAILED WHOLESALER COST DATA... 6-A-1 DETAILED MECHANICAL CONTRACTOR DATA... 6-A-2 DETAILED

More information

Exploring the Impact of the RAC Program on Hospitals Nationwide

Exploring the Impact of the RAC Program on Hospitals Nationwide Exploring the Impact of the RAC Program on Hospitals Nationwide Overview of AHA RACTrac Survey Results, 4 th Quarter 2010 For complete report go to: http://www.aha.org/aha/issues/rac/ractrac.html Agenda

More information

SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. The Board of Governors of the Federal Reserve System (Board), the Federal Deposit

SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. The Board of Governors of the Federal Reserve System (Board), the Federal Deposit SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency

More information

State Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011

State Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011 State Pest Control/Pesticide Application Laws & As Compiled by NPMA, as of December 2011 Alabama http://alabamaadministrativecode.state.al.us/docs/agr/mcword10agr9.pdf Alabama Pest Control Alaska http://dec.alaska.gov/commish/regulations/pdfs/18%20aac%2090.pdf

More information

recovery: Projections of Jobs and Education Requirements Through 2020 June 2013

recovery: Projections of Jobs and Education Requirements Through 2020 June 2013 recovery: Projections of Jobs and Requirements Through June 2013 Projections of Jobs and Requirements Through This report projects education requirements linked to forecasted job growth by state and the

More information

$7.5 appropriation $6.5 2011 2012 2013 2014 2015 2016. Preschool Development Grants

$7.5 appropriation $6.5 2011 2012 2013 2014 2015 2016. Preschool Development Grants School Readiness: High-Quality Early Learning Head Start $10.5 $9.5 $10.1 +$1.5 +17.7% $8.5 $7.5 +$2.1 +27.0% $6.5 for fiscal year 2010 Included in the budget is $1.078 billion to ensure that every Head

More information

Broadband Availability in America. With Rural Americans Looking for High-Speed Services, Adequate Broadband Speeds Remain Out of Reach for Many

Broadband Availability in America. With Rural Americans Looking for High-Speed Services, Adequate Broadband Speeds Remain Out of Reach for Many Broadband Availability in America With Rural Americans Looking for High-Speed Services, Adequate Broadband Speeds Remain Out of Reach for Many Federal Communications Commission January 30, 2015 High-speed

More information

EMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011

EMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011 A State-by-State Look at the President s Payroll Tax Cuts for Middle-Class Families An Analysis by the U.S. Department of the Treasury s Office of Tax Policy The President signed into law a 2 percentage

More information

State Tax Information

State Tax Information State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither

More information

GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES

GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES BY KEITH HALL AND ROBERT GREENE November 25, 2013 www.mercatus.org 0.7 2.4 4.2 FEDERAL CONTRACT FUNDED PRIVATE-SECTOR JOBS AS

More information

Recruitment and Retention Resources By State List

Recruitment and Retention Resources By State List Recruitment and Retention Resources By State List Alabama $5,000 rural physician tax credit o http://codes.lp.findlaw.com/alcode/40/18/4a/40-18-132 o http://adph.org/ruralhealth/index.asp?id=882 Area Health

More information

Please contact test@test.com if you have any questions regarding this survey.

Please contact test@test.com if you have any questions regarding this survey. 1. Which of the following best describes your position within the company? - CEO/owner - Partner/senior executive - Professional (consultant, legal, medical, architect) - Finance/accounting/purchasing

More information

SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. or branches outside of its home state primarily for the purpose of deposit production.

SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. or branches outside of its home state primarily for the purpose of deposit production. SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency (the agencies)

More information

PET INDUSTRY DISTRIBUTORS ASSOCIATION ACTIVE MEMBERSHIP APPLICATION

PET INDUSTRY DISTRIBUTORS ASSOCIATION ACTIVE MEMBERSHIP APPLICATION PET INDUSTRY DISTRIBUTORS ASSOCIATION ACTIVE MEMBERSHIP APPLICATION Application is hereby made by the undersigned for admission to Active Membership in the Pet Industry Distributors Association. Through

More information

List of State Residual Insurance Market Entities and State Workers Compensation Funds

List of State Residual Insurance Market Entities and State Workers Compensation Funds List of State Residual Insurance Market Entities and State Workers Compensation Funds On November 26, 2002, President Bush signed into law the Terrorism Risk Insurance Act of 2002 (Public Law 107-297,

More information

STATISTICAL BRIEF #273

STATISTICAL BRIEF #273 STATISTICAL BRIEF #273 December 29 Employer-Sponsored Health Insurance for Employees of State and Local Governments, by Census Division, 28 Beth Levin Crimmel, M.S. Introduction Employees of state and

More information

RWJF Survey of REALTORS

RWJF Survey of REALTORS RWJF Survey of REALTORS Domain: Factors influencing homebuyers decisions The following questions are about factors influencing homebuyers decisions. Please answer each question based on homebuyers in your

More information

Q1 2009 Homeowner Confidence Survey. May 14, 2009

Q1 2009 Homeowner Confidence Survey. May 14, 2009 Q1 2009 Homeowner Confidence Survey Results May 14, 2009 The Zillow Homeowner Confidence Survey is fielded quarterly to determine the confidence level of American homeowners when it comes to the value

More information

This Market Penetration Report includes four sections: 1) Report Filters. a. Group by:

This Market Penetration Report includes four sections: 1) Report Filters. a. Group by: This Market Penetration Report includes four sections: 1) Report Filters a. Group by: b. Categories: i. Franchisee - You will be able to filter by Enterprise or License. You will see CLR (Rolling 12 Months),

More information

********************

******************** THE SURETY & FIDELITY ASSOCIATION OF AMERICA 1101 Connecticut Avenue, N.W., Suite 800 Washington, D. C. 20036 Phone: (202) 463-0600 Fax: (202) 463-0606 Web page: www.surety.org APPLICATION Application

More information

State Corporate Income Tax Rates As of July 1, 2009

State Corporate Income Tax Rates As of July 1, 2009 State Tax Rates and Special Rates or Notes Brackets Alabama 6.5% Federal deductibility Alaska 1.0% > $0 2.0 > 10K 3.0 > 20K 4.0 > 30K 5.0 > 40K 6.0 > 50K 7.0 > 60K 8.0 > 70K 9.0 > 80K 9.4 > 90K Arizona

More information

SAFE Act Continuing Education Requirements AllRegs NMLS Approved Curriculum

SAFE Act Continuing Education Requirements AllRegs NMLS Approved Curriculum NMLS Approval Information The Nationwide Mortgage Licensing System & Registry (NMLS) has approved AllRegs as an Education Provider (#1400024), and approved the following courses. Successive Years Rule

More information

14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013

14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 (millions) deduction in state dollars) claimed (dollars) taxes paid [1] state AGI United States 44.2 100.0 30.2 507.7 100.0 11,483 100.0

More information

NAIC Annuity Suitability Requirements by State

NAIC Annuity Suitability Requirements by State NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.

More information

Attachment A. Program approval is aligned to NCATE and is outcomes/performance based

Attachment A. Program approval is aligned to NCATE and is outcomes/performance based Attachment A The following table provides information on student teaching requirements across several states. There are several models for these requirements; minimum number of weeks, number of required

More information

E-Prescribing Trends in the United States. Meghan Hufstader Gabriel, PhD & Matthew Swain, MPH

E-Prescribing Trends in the United States. Meghan Hufstader Gabriel, PhD & Matthew Swain, MPH ONC Data Brief No. 18 July 2014 E-Prescribing Trends in the United States Meghan Hufstader Gabriel, PhD & Matthew Swain, MPH This brief focuses on changes in rates of physician e-prescribing, pharmacy

More information

Supplier Business Continuity Survey - Update Page 1

Supplier Business Continuity Survey - Update Page 1 Supplier Business Continuity Survey - Update Page 1 Supplier Business Continuity Survey A response is required for every question General Information Supplier Name: JCI Supplier Number: Supplier Facility

More information

A Study About Identity Theft

A Study About Identity Theft A Study About Identity Theft Prepared For: The National Foundation for Credit Counseling Prepared By: Harris Interactive Inc. Public Relations Research 1 INTRODUCTION AND METHODOLOGY This Identity Theft

More information

In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1

In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 $18,464 New New Hampshire 2 Hampshire $16,552 3 Vermont

More information

Impact of the House Full-Year Continuing Resolution for FY 2011 (H.R. 1)

Impact of the House Full-Year Continuing Resolution for FY 2011 (H.R. 1) U.S. DEPARTMENT OF EDUCATION DISCRETIONARY PROGRAMS Impact of the House Full-Year Continuing Resolution for (H.R. 1) Students Impacted* Job Losses Elementary & Secondary Education Programs Grants to Local

More information

NAIC Annuity Suitability Requirements by State

NAIC Annuity Suitability Requirements by State NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.

More information

State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics)

State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Tax Rates and Brackets Special Rates or Notes Alabama 6.50% Federal deductibility Alaska 1.0%

More information

We do require the name and mailing address of each person forming the LLC.

We do require the name and mailing address of each person forming the LLC. Topic: LLC Managers/Members Question by: Jeff Harvey : Idaho Date: March 7, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona requires that member-managed LLCs

More information

Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008

Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008 Issue Brief November 2007 Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008 BY JOSHUA LANIER AND DEAN BAKER* The average premium for Medicare Part D prescription drug plans rose by 24.5

More information

State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement

State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement THE FOLLOWING ARE ONLY GENERAL SUMMARIES OF THE PRACTICE ACTS EACH STATE HAS REGARDING CONSERVATIVE SHARP DEBRIDEMENT

More information

Use of "Mail Box" service. Date: April 6, 2015. [Use of Mail Box Service] [April 6, 2015]

Use of Mail Box service. Date: April 6, 2015. [Use of Mail Box Service] [April 6, 2015] Topic: Question by: : Use of "Mail Box" service Kathy M. Sachs Kansas Date: April 6, 2015 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District

More information

(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA

(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA (In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota

More information

721211 RV (Recreational Vehicle) Parks and Campgrounds

721211 RV (Recreational Vehicle) Parks and Campgrounds Appraisers dedicated to the RV Park and Campground Industry RV Park Industry Report: a Ten Year Snapshot The following presentation is based on Census data for 27, 22 and 1997 under the NAICS Code 721211

More information

State General Sales Tax Rates 2015 As of January 1, 2015

State General Sales Tax Rates 2015 As of January 1, 2015 4-Feb-15 General Sales Tax Rates 2015 As of January 1, 2015 Exemptions for General Sales Tax Rate (%) Food 1 Prescription Nonprescription Arizona 5.6 Exempt Exempt Taxable Arkansas 6.5 1.5 4 Exempt Taxable

More information

LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010

LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010 Renewable Energy LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010 y Searching for various forms of renewable energy and their actual cost in Louisiana

More information

Question for the filing office of Texas, Re: the Texas LLC act. Professor Daniel S. Kleinberger. William Mitchell College of Law, Minnesota

Question for the filing office of Texas, Re: the Texas LLC act. Professor Daniel S. Kleinberger. William Mitchell College of Law, Minnesota Topic: Question by: : Question for the filing office of Texas, Re: the Texas LLC act Professor Daniel S. Kleinberger William Mitchell College of Law, Minnesota Date: March 18, 2012 Manitoba Corporations

More information

Summary of Laws Regarding International Adoptions Finalized Abroad 50 States and 6 U.S. Territories

Summary of Laws Regarding International Adoptions Finalized Abroad 50 States and 6 U.S. Territories Summary of Laws Regarding International Adoptions Finalized Abroad 50 States and 6 U.S. Territories (7/01) Effect of Foreign Adoption Decree Twenty-five States and one territory (Commonwealth of the Northern

More information

County - $0.55/$500 - $.75/$500 depending on +/- 2 million population 0.11% - 0.15% Minnesota

County - $0.55/$500 - $.75/$500 depending on +/- 2 million population 0.11% - 0.15% Minnesota 22-Apr-13 State Deed Transfer and Mortgage Tax Rates, 2012 Alabama State Tax Description Transfer Fee Rate Deeds $0.50/$500 0.10% Mortgages $0.15/$100 0.15% Alaska Arizona $2 fee per deed or contract Flat

More information

The Economic Benefits of International Education to the United States for the 2010-2011 Academic Year: A Statistical Analysis

The Economic Benefits of International Education to the United States for the 2010-2011 Academic Year: A Statistical Analysis The Economic Benefits of International Education to the United States for the 2010-2011 Academic Year: A Statistical Analysis NAFSA: Association of International Educators estimates that foreign students

More information

State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006

State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Federal Income Tax State General Sales Tax State Personal Property Tax Interest Expenses Medical Expenses Charitable Contributions

More information

Fuel Taxes: December 2012. A State-by-State Comparison

Fuel Taxes: December 2012. A State-by-State Comparison Fuel Taxes: A -by- Comparison December 2012 The 18th Amendment to the Washington Constitution dedicates motor fuel tax collections to highway purposes. Strategic Planning and Finance Number of s Fuel

More information

2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara

2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara 2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS By Jacek Cianciara Wisconsin Department of Revenue Division of Research and Policy December 12, 2012 TABLE OF CONTENTS Key Findings 3 Introduction

More information

American Homicide Supplemental Volume (AHSV) American Homicides Twentieth Century (AHTC)

American Homicide Supplemental Volume (AHSV) American Homicides Twentieth Century (AHTC) American Homicide Supplemental Volume (AHSV) American Homicides Twentieth Century (AHTC) Randolph Roth October, 29 A supplement to Randolph Roth, American Homicide (The Belknap Press of Harvard University

More information

Changes in Self-Employment: 2010 to 2011

Changes in Self-Employment: 2010 to 2011 Changes in Self-Employment: 2010 to 2011 American Community Survey Briefs By China Layne Issued January 2013 ACSBR/11-21 INTRODUCTION From December 2007 to June 2009, the United States experienced an economic

More information

Model Regulation Service July 2005 LIFE INSURANCE MULTIPLE POLICY MODEL REGULATION

Model Regulation Service July 2005 LIFE INSURANCE MULTIPLE POLICY MODEL REGULATION Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 1. Model Regulation Service July 2005 Purpose Authority Exemptions Duties of Insurers Severability Effective

More information

4. STATE SAFETY CHAIN LAWS

4. STATE SAFETY CHAIN LAWS A safety chain is a flexible tension device usually connected between the towed vehicle and the towing vehicle and normal has sufficient strength to prevent separation of those vehicles if the primary

More information

2015 National Utilization and Compensation Survey Report. Section 3 Billing Rates. Based on Data Collected: 4 th Quarter 2014

2015 National Utilization and Compensation Survey Report. Section 3 Billing Rates. Based on Data Collected: 4 th Quarter 2014 2015 National Utilization and Compensation Survey Report Section 3 Billing s Based on Data Collected: 4 th Quarter Copyright 2015 Reproduction of this report or portions thereof without express written

More information

STATE MOTORCYCLE LEMON LAW SUMMARIES

STATE MOTORCYCLE LEMON LAW SUMMARIES STATE MOTORCYCLE LEMON LAW SUMMARIES The Federal Lemon Law covers motorcycles and each state also has its own unique Lemon Law. In the chart below, Covered means whether or not a motorcycle is normally

More information

Governance State Boards/Chiefs/Agencies

Governance State Boards/Chiefs/Agencies Governance State Boards/Chiefs/Agencies Education Commission of the States 700 Broadway, Suite 801 Denver, CO 80203-3460 303.299.3600 Fax: 303.296.8332 www.ecs.org State Education Governance Models Updated

More information

In 2013, 75.9 million workers age 16 and older in the. Characteristics of Minimum Wage Workers, 2013. Highlights CONTENTS

In 2013, 75.9 million workers age 16 and older in the. Characteristics of Minimum Wage Workers, 2013. Highlights CONTENTS U.S. BUREAU OF LABOR STATISTICS M A R C H 2 0 1 4 R E P O R T 1 0 4 8 Characteristics of Minimum Wage Workers, 2013 below the figure of 13.4 percent in 1979, when data were first collected on a regular

More information

Motor Vehicle Sales Tax Rates by State as of December 31, 2013

Motor Vehicle Sales Tax Rates by State as of December 31, 2013 Motor Vehicle Sales Tax Rates by State as of December 31, 2013 Motor Vehicles Sold in Florida to Residents of Another State Section 212.08(10), Florida Statutes (F.S.), allows a partial exemption for a

More information

Current State Regulations

Current State Regulations Current State Regulations Alabama: Enacted in 1996, the state of Alabama requires all licensed massage therapists to * A minimum of 650 classroom hours at an accredited school approved by the state of

More information

What to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL

What to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL What to Know About State CPA Reciprocity Rules Paul Swanson, MBA, CPA Instructor of Accounting John Gillett, PhD, CPA Chair, Department of Accounting Kevin Berry, PhD, Assistant Professor of Accounting

More information

Sample/Excerpts ONLY Not Full Report

Sample/Excerpts ONLY Not Full Report Sample/Excerpts ONLY Not Full Report Contents at a Glance CONTENTS AT A GLANCE... 2 HOME AUTOMATION USA MARKET... 4 DESCRIPTION... 4 KEY BENEFITS... 4 KEYWORDS... 4 REGION-BASED HOME AUTOMATION MARKET

More information