[□ | □]
[□=□ | □]
[□ & □ | □]
They do a good deal of exercises learning those thinking skills . Finally , the attorney felt that the amended text addressing tax-free sales by senior citizens organizations and university and college student organizations should not be in this rule , but rather in Rule 3.322 concerning Exempt Organizations . This proposed amendment implements legislative changes that abolished certain exemptions by deleting the following groups from the hotel tax exemptions - - the State of Texas , state employees who do not have a hotel tax exemption photo identification card and federal employees . A staff leasing company will , for a fee , handle all personnel matters by hiring a company 's work force and then leasing that work force back to the company . The taxpayer charges for processing the quiz and issuing the certification . ( Reading :) Dear Richard Nilsen : Contained in the most recent press release regarding the biology curriculum , the following was stated : The assistant superintendent in charge of curriculum development , Mr. Baksa , in coordination with the science department teachers , the district solicitor , and the school board , has developed the following procedural statement to use in implementing the new biology curriculum language . Assuming that the taxpayer is not a licensee , then the modification of the software is processing and qualifies as " manufacturing " for purposes of the tax exemption . A. ( Reading :) In coordination with the science department teachers , the district solicitor , and the school board , Mr. Michael Baksa , the assistant superintendent in charge of curriculum , developed the following procedural statement that will be read to all students as the new biology curriculum is implemented beginning in January , 2005 . The taxpayer did sell copies of the master tapes , discs , etc. Making those copies was processing or manufacturing .