Taxable Rentals Are Less Than 180 days. Registrations or Licenses Required. State Applicable Taxes Tax Overview
|
|
|
- Darrell Brown
- 7 years ago
- Views:
Transcription
1 State Applicable Taxes Tax Overview Alabama Alaska Arizona Arkansas California State, county and city lodging State, county and city transaction privilege (TPT) City hotel/motel City TPT on long-term rentals State, county and city sales Certain cities have an additional hotel or tourism City or county tourist occupancy (TOT) Rentals are subject to state and county lodging. If your rental is within city limits you are also subject to city lodging. The state collects es on behalf of most city and county governments, but not all or Rentals are subject to state and county sales (TPT). If you are in city limits you are likely subject to additional city sales and hotel motel. The state collects all es on behalf of each county and smaller cites. Larger municipalities typically collect their own es. Rentals are subject to state sales, state tourism, and county sales. If you are in city limits you are likely subject to additional city sales and may be subject to additional local hotel or tourism es. The state collects all es on behalf of the county and most cites, but there are a few local city es not collected by the state. Rentals are subject to either city or county TOT. There are no sales or similar es that are remitted to the state. If your property is located in city limits you will owe that city TOT. If you are in an unincorporated county area you will remit the TOT to the county. Registrations or Licenses Required AL lodgers City business AZ TPT/Sales City business and/or AR sales City business and/or (if Many cities & counties in CA require an annual business, rental permit or similar TOT Taxable Rentals Are Less Than 180 days
2 Colorado Connecticut Delaware Florida Georgia State & county sales County lodging or special marketing districts City sales and/or lodging City and county accommodations State sales & county sales sur County tourist development (TDT) Panama City Beach and Miami Beach have an additional city. State & county sales City and county room/hotel Rentals are subject to state and county sales. If you are in city limits you are subject to additional city sales and/or city lodging. Certain counties have an additional lodging and some cities (Vail & Steamboat Springs) have an additional to support a local marketing district. The state collects the state & county sales, county lodging, local marketing district es and some city es for smaller municipalities. Most larger cities in CO collect their own sales & lodging es. in CT. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, ) If you have less than 5 units you are exempt from the state lodging. Local cities and counties may impose an accommodations. The city or county will be remitted directly to that jurisdiction. Rentals are subject to state sales and county sales sur. Each county also levies its own TDT. The state collects all sales es, county sales sur and the TDT for a few small counties. Most counties collect their own TDT. Rentals are subject to state and county sales. Additionally, each property is subject to a county or city local room or hotel. The state collects the state & county sales es. Each county collects its own room/hotel. Also, some cities will have a self collected room in lieu of the county. CO sales City sales or business Cities & counties may require a business and/or FL sales County TDT County Business Tax Receipt (if FL Resort Dwelling /condo License Some cities have a Business Tax Receipt in lieu of in addition to the county GA sales City room or business 155 days 185 days 90 days (some counties have different rules for the local room/hotel )
3 Hawaii Idaho Illinois Indiana State general excise State transient accommodations (TAT) State sales State travel & convention Local city hotel/room State, city & county hotel State sales County innkeepers Rentals are subject to state General Excise and TAT es. The island of Oahu has an additional. All es in Hawaii are remitted to the state; there are no city or county filing requirements. Hawaii also requires the filing of an annual return for the GE and TAT es. Rentals are subject to state sales and travel & convention. Certain cities levy an additional local hotel/room. The state collects the state sales and travel and each city collects its own local hotel/room/local option. Rentals are subject to state, county and city hotel. The state collects hotel for some cities and counties. Some cities and counties collect their own hotel. Rentals are subject to state sales and county innkeepers. Most counties levy and collect their own innkeepers. HI general excise and TAT ID sales City and/or business (if IL hotel City hotel or business IN sales City innkeepers and/or business 185 days Iowa 0207 or Kansas 0207 or Kentucky State sales State transient room City or county lodging/room Rentals are subject to state sales and transient room. Counties levy an additional local lodging/room. The state collects the state sales and transient room and each county collects its own local lodging or room. KY sales City or county and/or business (if Louisiana in LA. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, )
4 Maine Maryland State lodgers/sales State sales County or city lodging or accommodations Rentals are subject to the state lodgers/sales. There are no city or county lodging es in Maine. Rentals are subject to state sales and county lodging or accommodations. The state collects the state sales and each county collects its own local lodging or accommodations. ME sales MD sales City or county and/or business (if 29 days (must be permanent resident to be exempt, regardless of length) 124 days Massachusetts Michigan State use County or visitors bureau lodging in MA. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, ) Rentals are subject to state use. Some counties have an additional county or visitors bureau lodging. Many of these counties exclude collection of the county if you operate fewer than 10 units. MI sales County lodging (if Minnesota State sales County or visitors bureau lodging (if Rentals are subject to state sales. A few counties and cities levy an additional county or visitors bureau lodging. MN sales County lodging (if Mississippi State sales County es (if applicable, depending on the definition of a hotel) Rentals are subject to state sales. Rentals may also be subject to certain additional county sales es depending on the definition of a hotel within that county. MS sales County (if 90 days Missouri State, county and city sales Certain cities have an additional hotel, tourism or special district es Rentals are subject to state and county sales. If you are in city limits you are likely subject to additional city tourism or lodging. The state collects most es on behalf of the county and most cites, but there are a few local city es not collected by the state. MO sales City or county business and/or (if
5 Montana Nebraska Lodging facilities sales & use A few local areas (city or county) have an additional tourism or lodging related Rentals are subject to state lodging facility sales & use. The state collects these es. There are a few locations that collect an additional lodging related or memberservices@hotspot.com. MT lodging facility sales City business and/or (if Nevada New Hampshire New Jersey New Mexico New York City or county room State meals & rentals State, county and city sales (Gross receipts ) City & county lodgers State & county sales County room NYC hotel occupancy Nightly Rentals are subject to either city or county room. There are no state sales or similar es that are remitted to Nevada. You are required to pay either city or county room, depending on your location. Rentals are subject to the state rentals. There are no city or county lodging es in New Hampshire, all es are paid to the state. in NJ. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, ) Rentals are subject to state, county and city sales (GRT). Each city or county may levy an additional lodgers. The state collects all sales on behalf of each county and city. Each city and county collects their own lodgers, if applicable. Rentals are subject to state and county sales. The state also levies a fee for each room night rented. Each county also levies a county room. In NYC there is a specific hotel occupancy, which includes a fee for each room night rented. The state collects all sales on behalf of each county. Each county and NYC collect their own room/hotel occupancy. City or County room & business NH meals & rentals NM gross receipts/sales City business and/or, if applicable NY state sales County or NYC room. 185 days 90 days. Also, bungalow exemption may exclude weekly rentals from state & county sales
6 North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island State & county sales County room/occupancy State & county sales County room/occupancy State sales and tourism County lodging State lodging County or city transient room State sales/hotel occupancy County hotel Rentals are subject to state and county sales. Additionally, each property is subject to a county (or sometime city) local room or occupancy. The state collects the state & county sales es. Each county collects its own room/occupancy. Some counties exclude operators with fewer than 5 properties from the county occupancy or memberservices@hotspot.com. Rentals are exempt from state and local sales if the operator has less than five units. However, local (city & county) jurisdiction may have a lodging or hotel/motel that is applicable to single property owners. Each county collects its own room/occupancy, if applicable. Rentals are subject to state sales and tourism. Additionally, each property is subject to a county lodging. The state collects the state sales, tourism and county lodging es. Rentals are subject to a state lodging. Additionally, each property is subject to either a city or county transient room/lodging. The state collects the state lodging and each city or county collects its own local transient room. Rentals are subject to a state hotel occupancy. Additionally, each county levies a hotel/lodging. The state collects the state hotel and each county collects its own local hotel/room. in Rhode Island. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, ) NC sales City room or occupancy OH sales, if applicable City room or hotel OK sales OR lodging City or county lodging PA sales/hotel occupancy County hotel and/or business, if applicable 90 days If the property is held out as a hotel all stays are able 31 days
7 South Carolina South Dakota State sales & accommodations, which includes certain local sales es County and/or city accommodations State county & city sales State tourism Rentals are subject to state & local sales & accommodations. Each city and/or county levies an additional local accommodations. If you are in city limits you are subject to additional city accommodations which you pay in lieu of county accommodations. The state collects the state & county sales & accommodations. Each county and/or city collects their own local accommodations es. Rentals are subject to state, county & city sales and a state tourism. The state collects all es on behalf of the cities and counties SC sales County and business s in some instances City accommodations and business SD sales 90 days 28 days Tennessee Texas State & county sales County and/or city room/accommodations Gross receipts State hotel occupancy County or city room/hotel occupancy Rentals are subject to state & local sales. Each city and/or county levies an additional local accommodations. If you are in city limits you are subject to additional city accommodations which you pay in lieu of county accommodations. The state collects the state & county sales. Each county and city collects their own local accommodations es. Also, that state levies an annual gross receipts and certain cities are also now levying a similar gross receipts, which is due each month. Rentals are subject to state hotel occupancy. Each city and/or county levies an additional local room or hotel occupancy. If you are in city limits you are subject to additional city accommodations which you pay in lieu of the county hotel. Also, certain city areas have has extra-territorial jurisdictions (ETJ) that are ed like you are in city limits even if you are not. Not all counties have a local hotel. The state collects the state hotel and each county or city collects their own local hotel/room. TN sales County and business s in some instances City & county annual gross receipts /business Texas hotel County or city 90 days
8 Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming State, county & city sales County transient room State room Local option State sales County or city room/hotel occupancy State, county & city sales City & county hotel/motel State sales County hotel/motel State & county sales A few areas levy a resort State & county sales and lodging A few areas levy a resort district Rentals are subject to state, county & city sales and a county transient room. The state collects all sales on behalf of the cities and counties. The state also collects most county transient room es, but there are a few locations in UT that collect their own local room. Also, many resort towns in UT require an annual business. Rentals are subject to the state rooms, plus there are several areas that have a local option rooms in addition to the state. All es are collected by the state. Rentals are subject to state sales, plus the local option sales. Each city or county levies an additional local room/occupancy/lodging. The state collects the state and local option sales and each county or city collects their own local lodging/occupancy. Rentals are subject to state, county & city sales and certain cities & counties have an additional hotel/motel. The state collects all es on behalf of the cities and counties. Rentals are subject to state sales, plus each county may levy a local hotel/motel. The state collects the state sales and each county collects their own local hotel/motel. Rentals are subject to state & county sales. The state collects all sales es. A few areas have an additional resort, of which some areas are collected by the state and some locally by the resort area. Rentals are subject to state & county sales and lodging. The state collects all sales and lodging es. A few areas have an additional resort or room, of which some areas are collected by the state and some locally by the resort area. UT sales City or county room and business/rental VT rooms VA sales County or city and business WA sales City business in some locations WV sales County or city WI sales Resort, if applicable WY sales Resort district, if applicable
STATE INCOME TAX WITHHOLDING INFORMATION DOCUMENT
STATE INCOME TAX WITHHOLDING INFORMATION DOCUMENT Zurich American Life Insurance Company (ZALICO) Administrative Offices: PO BOX 19097 Greenville, SC 29602-9097 800/449-0523 This document is intended to
VCF Program Statistics (Represents activity through the end of the day on June 30, 2015)
VCF Program Statistics (Represents activity through the end of the day on June 30, 2015) As of June 30, 2015, the VCF has made 12,712 eligibility decisions, finding 11,770 claimants eligible for compensation.
2016 Individual Exchange Premiums updated November 4, 2015
2016 Individual Exchange Premiums updated November 4, 2015 Within the document, you'll find insights across 50 states and DC with available findings (i.e., carrier participation, price leadership, gross
LexisNexis Law Firm Billable Hours Survey Top Line Report. June 11, 2012
LexisNexis Law Firm Billable Hours Survey Top Line Report June 11, 2012 Executive Summary by Law Firm Size According to the survey, we found that attorneys were not billing all the time they worked. There
ANTHONY P. CARNEVALE NICOLE SMITH JEFF STROHL
State-Level Analysis HELP WANTED PROJECTIONS of JOBS and EDUCATION REQUIREMENTS Through 2018 JUNE 2010 ANTHONY P. CARNEVALE NICOLE SMITH JEFF STROHL Contents 1 Introduction 3 U.S. Maps: Educational concentrations
INTRODUCTION. Figure 1. Contributions by Source and Year: 2012 2014 (Billions of dollars)
Annual Survey of Public Pensions: State- and Locally- Administered Defined Benefit Data Summary Report: Economy-Wide Statistics Division Briefs: Public Sector By Phillip Vidal Released July 2015 G14-ASPP-SL
Notices of Cancellation / Nonrenewal and / or Other Related Forms
Forms are listed alphabetically by form title. INDEX POLICY CODES 1. Auto 2. Fire and Multiple Peril 3. Liability 4. Property, other than Fire and Multiple Peril (e.g. Crime & Inland Marine) 5. Workers
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
Hail-related claims under comprehensive coverage
Bulletin Vol. 29, No. 3 : April 2012 Hail-related claims under comprehensive coverage Claims for hail damage more than doubled in 2011 compared with the previous three years. Hail claims are primarily
ENS Governmental Format Status (As of 06/16/2008)
Alaska AK Production (G) Region D Tan - Development Required Alabama AL Production (G) Region C Arkansas AR Production (G) Region C D Yellow - Pended for required Beta Site Green - In Production - Direct
Arizona Form 2014 Credit for Taxes Paid to Another State or Country 309
Arizona Form 2014 Credit for Taxes Paid to Another State or Country 309 Phone Numbers For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free
United States Bankruptcy Court District of Arizona NOTICE TO: DEBTOR ATTORNEYS, BANKRUPTCY PETITION PREPARERS AND DEBTORS
United States Bankruptcy Court District of Arizona NOTICE TO: DEBTOR ATTORNEYS, BANKRUPTCY PETITION PREPARERS AND DEBTORS UPDATED REQUIREMENTS FOR FORMAT OF MASTER MAILING LIST The meeting of creditors
Foreign Language Enrollments in K 12 Public Schools: Are Students Prepared for a Global Society?
Foreign Language s in K 2 Public Schools: Are Students Prepared for a Global Society? Section I: Introduction Since 968, the American Council on the Teaching of Foreign Languages (ACTFL) has conducted
50-State Analysis. School Attendance Age Limits. 700 Broadway, Suite 810 Denver, CO 80203-3442 303.299.3600 Fax: 303.296.8332
0-State Analysis School Attendance Age Limits 700 Broadway, Suite 810 Denver, CO 80203-32 303.299.3600 Fax: 303.296.8332 Introduction School Attendance Age Limits By Marga Mikulecky April 2013 This 0-State
United States Bankruptcy Court District of Arizona
United States Bankruptcy Court District of Arizona NOTICE TO: DEBTOR ATTORNEYS, BANKRUPTCY PETITION PREPARERS AND DEBTORS UPDATED REQUIREMENTS FOR FORMAT OF MASTER MAILING LIST The meeting of creditors
Cancellation/Nonrenewal Surplus Lines Exemptions
Cancellation/Nonrenewal Surplus Lines Exemptions * Indicates updates in laws or regulations for the state Contact: Tina Crum, tina.crum@pciaa.net, 847-553-3804 Disclaimer: This document was prepared by
Alaska (AK) Arizona (AZ) Arkansas (AR) California-RN (CA-RN) Colorado (CO)
Beth Radtke 50 Included in the report: 7/22/2015 11:15:28 AM Alaska (AK) Arizona (AZ) Arkansas (AR) California-RN (CA-RN) Colorado (CO) Connecticut (CT) Delaware (DE) District Columbia (DC) Florida (FL)
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
Rates are valid through March 31, 2014.
The data in this chart was compiled from the physician fee schedule information posted on the CMS website as of January 2014. CPT codes and descriptions are copyright 2012 American Medical Association.
Health Insurance Exchanges and the Medicaid Expansion After the Supreme Court Decision: State Actions and Key Implementation Issues
Health Insurance Exchanges and the Medicaid Expansion After the Supreme Court Decision: State Actions and Key Implementation Issues Sara R. Collins, Ph.D. Vice President, Affordable Health Insurance The
AAIS Mobile-Homeowners 2008 Series
Policy Forms and Endorsements IT IS WOLTERS KLUWER FINANCIAL SERVICES' POLICY TO LIMIT THE SALE OF BUREAU FORMS TO THE MEMBERS AND SUBSCRIBERS OF THOSE RESPECTIVE BUREAUS. PURCHASE AND USE OF BUREAU FORMS
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
Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans
Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans For Policyholders who have not annuitized their deferred annuity contracts Zurich American Life Insurance Company
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
Cancellation of Debt (COD) R. Bruce McCommons Harford County, MD TrC 12/4/2013 rbrucemcc@comcast.net
Cancellation of Debt (COD) R. Bruce McCommons Harford County, MD TrC 12/4/2013 rbrucemcc@comcast.net 1 Cancellation of debt (COD)... Generally, if a debt for which the taxpayer was personally responsible
COMMERCIAL FINANCE ASSOCIATION. Annual Asset-Based Lending and Factoring Surveys, 2008
COMMERCIAL FINANCE ASSOCIATION Annual Asset-Based Lending and Factoring Surveys, 2008 Non-Member Edition May 6, 2009 R.S. Carmichael & Co., Inc. Commercial Finance Association 70 West Red Oak Lane (4 th
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
Table 1: Advertising, Marketing and Promotional Expense as a Percentage of Net Operating Revenue
Table 1: Advertising, Marketing and Promotional Expense as a Percentage of Net Operating Revenue NAIC Group % Attorney s Title 3.8% Chicago / Fidelity 0.9% Diversified 0.6% First American 2.7% Investors
Community College/Technical Institute Mission Convergence Study
Center for Community College Policy Education Commission of the States Community College/Technical Institute Mission Convergence Study Phase 1: Survey of the States Prepared by Donald E. Puyear, Ph.D.
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
NEW CARRIER SIGN UP REQUEST FORM
Instructions: (Please fax or email the completed documents) dispatch@txcarriers.com Fax: 1-855-631-4174 o Fill o Copy o Copy o initial o Insurance out Carrier profile of Common Carrier Authority Company
Benefits of Selling WorkLife 65
PruTerm WorkLife 65 SM LEARN ABOUT THE PRODUCT AND MARKET Benefits of Selling WorkLife 65 Pru s new and innovative term product will resonate with your clients. WorkLife 65 is a new and innovative term
How To Get A National Rac (And Mac)
7 th National RAC (and MAC) Summit December 5 6, 2012 Washington, DC Jane Snecinski P.O. Box 12078 Atlanta, GA 30355 www.postacuteadvisors.com National client base (both public and private sector) based
Motor Vehicle Financial Responsibility Forms
Alphabetical Index Forms are listed alphabetically by form title. Important Note: The forms shown herein for each state may not be a complete listing of all the financial responsibility forms that are
Annual Survey of Public Employment & Payroll Summary Report: 2013
Annual Survey of Public Employment & Payroll Summary Report: 2013 Economy-Wide Statistics Briefs: Public Sector by Robert Jesse Willhide Released December 19, 2014 G13-ASPEP INTRODUCTION This report is
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
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*
LIMITED PARTNERSHIP FORMATION
LIMITED PARTNERSHIP FORMATION The following Chart has been designed to allow you in a summary format, determine the minimum requirements to form a limited partnership in all 50 states and the District
Motor Vehicle Financial Responsibility Forms
Alphabetical Index Forms are listed alphabetically by form title. Important Note: The forms shown herein for each state may not be a complete listing of all the financial responsibility forms that are
Health Insurance Coverage of Children Under Age 19: 2008 and 2009
Health Insurance Coverage of Children Under Age 19: 2008 and 2009 American Community Survey Briefs Issued September 2010 ACSBR/09-11 IntroductIon Health insurance, whether private or public, improves children
Alaska (AK) Arizona (AZ) Arkansas (AR) California-RN (CA-RN) Colorado (CO)
Beth Radtke 49 Included in the report: 7/22/2015 11:24:12 AM Alaska (AK) Arizona (AZ) Arkansas (AR) California-RN (CA-RN) Colorado (CO) Connecticut (CT) Delaware (DE) District Columbia (DC) Florida (FL)
The Case for Change The Case for Whopping Big Change
TESTIMONY The California Assembly Higher Education Committee October 7, 2013 Presentation by: David Longanecker President, Western Interstate Commission for Higher Education (WICHE) FINANCING CALIFORNIA
TABLE 1. Didactic/Clinical/Lab SEMESTER TWO (Apply for admission to Nursing Program during Semester Two)
ITEM 127-105-R0505 TABLE 1 CURRICULUM FOR 72 CREDIT ASN WITH OPTIONAL PN EXIT AFTER 48(+) CREDITS ( STAND-ALONE LPN PROGRAMS WILL OFFER FIRST FOUR SEMESTERS) Course Credits Didactic/Clinical/Lab Course
STATE PERSONAL INCOME TAXES ON PENSIONS & RETIREMENT INCOME: TAX YEAR 2010
STATE PERSONAL INCOME TAXES ON PENSIONS & RETIREMENT INCOME: TAX YEAR 2010 Ronald Snell Denver, Colorado February 2011 Most states that levy a personal income tax allow people who receive retirement income
90-400 APPENDIX B. STATE AGENCY ADDRESSES FOR INTERSTATE UIB CLAIMS
INTERSTATE UIB CLAIMS Alabama Multi- Unit (#01) Industrial Relations Bldg. Montgomery, AL 31604 Alaska Interstate Unit (#02) P.O. Box 3-7000 Juneau, AK 99801 Arizona Interstate Liable Office (#03) Department
How To Regulate Rate Regulation
Rate Regulation Introduction Concerns over the fairness and equity of insurer rating practices that attempt to charge higher premiums to those with higher actual and expected claims costs have increased
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
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
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
THE FUTURE OF HIGHER EDUCATION IN TEXAS
THE FUTURE OF HIGHER EDUCATION IN TEXAS WOODY L. HUNT, CHAIRMAN HIGHER EDUCATION STRATEGIC PLANNING COMMITTEE September 17, 2015 1 Let s talk about higher education in Texas and the educational competitiveness
*Time is listed as approximate as an offender may be charged with other crimes which may add on to the sentence.
Victims of drunk driving crashes are given a life sentence. In instances of vehicular homicide caused by drunk drivers, these offenders rarely receive a life sentence in prison. Laws vary greatly on the
STATE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM PARTICIPATION RATES IN 2009 FOOD AND NUTRITION SERVICE
Responsibility and Work Opportunity Reconciliation Act.... STATE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM PARTICIPATION RATES IN 2009 FOOD AND NUTRITION SERVICE Recent studies have examined national participation
Health Insurance Price Index Report for Open Enrollment and Q1 2014. May 2014
Health Insurance Price Index Report for Open Enrollment and May 2014 ehealth 5.2014 Table of Contents Introduction... 3 Executive Summary and Highlights... 4 Nationwide Health Insurance Costs National
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
Alabama Commission of Higher Education P. O. Box 302000 Montgomery, AL. Alabama
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Alabama Commission of Higher Education P. O. Box 302000 Montgomery, AL 36130-2000 (334) 242-1998 Fax: (334) 242-0268 Alaska Commission
AAIS Personal and Premises Liability Program
Policy Forms and Endorsements IT IS WOLTERS KLUWER FINANCIAL SERVICES' POLICY TO LIMIT THE SALE OF BUREAU FORMS TO THE MEMBERS AND SUBSCRIBERS OF THOSE RESPECTIVE BUREAUS. PURCHASE AND USE OF BUREAU FORMS
kaiser medicaid and the uninsured commission on The Cost and Coverage Implications of the ACA Medicaid Expansion: National and State-by-State Analysis
kaiser commission on medicaid and the uninsured The Cost and Coverage Implications of the ACA Medicaid Expansion: National and State-by-State Analysis John Holahan, Matthew Buettgens, Caitlin Carroll,
ONLINE SERVICES FOR KEY LOW-INCOME BENEFIT PROGRAMS What States Provide Online with Respect to SNAP, TANF, Child Care Assistance, Medicaid, and CHIP
820 First Street NE, Suite 510 Washington, DC 20002 Tel: 202-408-1080 Fax: 202-408-1056 center@cbpp.org www.cbpp.org Updated June 8, 2011 ONLINE SERVICES FOR KEY LOW-INCOME BENEFIT PROGRAMS What States
NYCOM 2009 Entering Class - Matriculant Comparison Data
NYCOM 2009 Entering Class - Matriculant Comparison Data Enclosed are summary tables of the 2009 matriculants and parallel data for matriculants to your college. Matriculant data were matched to the applicant
Radiologic Sciences Staffing and Workplace Survey 2015
Radiologic Sciences Staffing and Workplace Survey 2015 Reproduction in any form is forbidden without written permission from publisher. 1 Table of Contents Executive Summary... 3 Staffing Levels... 3 Longitudinal
Building Codes in Effect by State
s in Effect by Mandated or Electrical Mechanical Plumbing Fuel Gas Efficiency Accessibility Life Safety Fire Alabama (AL) The only state mandatory code is Life Safety. Only state buildings, schools, hotels,
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%
Marketplaces (Exchanges): Information for Employers and Individuals Lisa Klinger, J.D. www.leavitt.com/healthcarereform.com
10-21- 2013 As of January 1, 2014, the Patient Protection and Affordable Care Act (PPACA) requires most U.S. citizens and lawful residents to either have minimum essential coverage or to pay a federal
22 States do not provide access to Chapter 9 Bankruptcy
22 States do not provide access to Chapter 9 Bankruptcy -Georgia explicitly denies access to municipal bankruptcy. (GA Code 36 80-5) States with No Statutes: Alaska Delaware Hawaii Indiana Kansas Maine
FR Y-14Q: Retail US Auto Loan Schedule Instructions
FR Y-14Q: Retail US Auto Loan Schedule Instructions This document provides general guidance and data definitions for the US Auto Loan Schedule. For the International Auto Loan Schedule, see the separate
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
Pro Hac Vice Admission Rules
AMERICAN BAR ASSOCIATION CENTER FOR PROFESSIONAL RESPONSIBILITY CPR POLICY IMPLEMENTATION COMMITTEE Pro Hac Vice Admission Rules Recommendation: The American Bar Association adopts a Model Rule on Pro
Audio Monitoring And The Law: How to Use Audio Legally in Security Systems. Today s Learning Objectives
Audio Monitoring And The Law: How to Use Audio Legally in Security Systems Presented to ISC West / SIA Education April 11, 2013 Donald J Schiffer Attorney at Law General Counsel Louroe Electronics Today
TAX PREP FEE PHILOSOPHY. Copyright 2013 Drake Software
TAX PREP FEE PHILOSOPHY Copyright 2013 Drake Software Table of Contents Tax Prep Fee Survey Introduction... 2 Profile of Respondents... 3 Tax Prep Fee Averages - Federal Forms... 4 1040 Prep Fee Averages
CPT Codes For Spirometry
Micro Direct, Inc. 803 Webster Street Lewiston, ME 04240 (800) 588-3381 (207) 786-7280 FAX www.mdspiro.com CPT Codes For Spirometry The current Procedural Teminology (CPT) codes defined below are the most
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
Closing the College Attainment Gap between the U.S. and Most Educated Countries, and the Contributions to be made by the States
National Center for Higher Education Management Systems Closing the College Attainment Gap between the U.S. and Most Educated Countries, and the Contributions to be made by the States Patrick J. Kelly
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
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
How To Compare Ehealth To A Health Insurance Plan
The Cost And Benefits Of Individual Health Insurance Plans: 2007 Contents Introduction and overview 3 Methodology summary 4 Report summary 5 Major Medical Plan Premiums Profile of ehealthinsurance policy
Health Coverage for the Hispanic Population Today and Under the Affordable Care Act
on on medicaid and and the the uninsured Health Coverage for the Population Today and Under the Affordable Care Act April 2013 Over 50 million s currently live in the United States, comprising 17 percent
How To Get An R22 In Massachusetts
MAIA Bulletin #2004-26 December 2004 (updated 6/6/05) SR-22 Project One of the most common complaints we receive is that consumers in Massachusetts are unable to secure SR-22 (financial responsibility)
Commercial Motor Vehicle Marking. And Identification Regulations
Commercial Motor Vehicle Marking And Identification Regulations Federal Regulation Part 390.21 requires the following marking rules for all **qualifying Interstate for hire and private commercial motor
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
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'
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
8. Network Usage and Growth
8. Network Usage and Growth To monitor use of the public switched telephone network, the National Exchange Carrier Association (NECA) provides quarterly reports to the Commission on the volume of interstate
Resource Brief: Ombudsman Program Data Management Systems
Resource Brief: Ombudsman Program Prepared by the National Association of State Units on Aging National Long-Term Care Ombudsman Resource Center National Citizens' Coalition for Nursing Home Reform 1424
State Insurance Information
State Insurance Information Alabama 201 Monroe St. Suite 1700 Montgomery, AL 36104 334-269-3550 fax:334-241-4192 http://www.aldoi.org/ Alaska Dept. of Commerce, Division of Insurance. P.O. Box 110805 Juneau,
Approved Mortgage Insurance Forms
Approved Mortgage Insurance Forms Document Name Form/Version No. Arch Mortgage Insurance Company First Lien Master Policy ARCH 1800.00 (07/14) Texas Declarations Page ARCH 1800.00 TXDEC (07/14) Commitment
State Universal Fund Surcharge Exemption Certificate
State Universal Fund Surcharge Exemption Certificate CUSTOMER is purchasing telecommunications services for resale in the states identified below. CUSTOMER certifies that is a telecommunications services
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:
NCCI Filing Memorandum Item B-1420
NCCI Filing Memorandum Item B-1420 NATIONAL COUNCIL ON COMPENSATION INSURANCE, INC. (Applies in: AK, AL, AR, AZ, CO, CT, DC, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MD, ME, MO, MS, MT, NC, NE, NH, NM,
Legislative Summary Sheet: Bills Related to Military Families Recently Introduced into State Legislatures
Legislative Summary Sheet: Bills Related to Military Families Recently Introduced into State Legislatures This legislative summary sheet was developed to give an overview of the policy and legislation
State and Federal Individual Capital Gains Tax Rates: How High Could They Go?
Special Report State and Federal Individual Capital Gains Tax Rates: How High Could They Go? A Special Report by the ACCF Center for Policy Research As the debate on federal tax reform continues, the ACCF
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,
Physical Presence Triggers N/A
State Alabama Alaska Arizona Arkansas California Colorado Connecticut District of Columbia Delaware Authorization Requirements License from AL Department of Postsecondary Education; Certificate of Authority
Impact of Undocumented Populations on 2010 Congressional Reapportionment
Impact of Undocumented Populations on 2010 Congressional Reapportionment September 19, 2007 Orlando J. Rodriguez, M.A. Manager/Connecticut State Data Center College of Liberal Arts and Sciences University
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
IRS Request for Assistance re New EIN and True Owner. Question by: Sarah Steinbeck on behalf of Leslie Reynolds. Date: 5 August 2010
Topic: IRS Request for Assistance re New EIN and True Owner Question by: Sarah Steinbeck on behalf of Leslie Reynolds Jurisdiction: Colorado/NASS Date: 5 August 2010 Jurisdiction Question(s) Have you spoken
Department of Banking and Finance
Criminal History Reference Listings The following contacts may assist in obtaining criminal history checks from various state agencies. While the information is believed to be reliable, the links reflect
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
INSTRUCTIONS FOR.TXT FIXED FILE SSA UPLOAD QUARTERLY WAGE & TAX REPORTING
INSTRUCTIONS FOR.TXT FIXED FILE SSA UPLOAD QUARTERLY WAGE & TAX REPORTING LWC_Instructions_Rev:06/2/5 TABLE OF CONTENTS I. Instruction for Quarterly wage reporting..3 II. General Information. 4 A. What
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