[□ | □ | □] | □
[□=□ | □ | □] | □
[□ | □ | □ | □] | □
The Tax Division agreed that the taxpayer had proved sufficient constitutional nexus with a number of states but disagreed with the taxpayer 's claim regarding three states . It was made as a nod to the religious sensibilities of some of his readers . " A cable company claimed a credit for tax paid on coaxial cable that it said was transferred to the care , custody , and control of its subscribers . Q. Spring of the following year , did you have a conversation with Assistant Superintendent Baksa in the spring of 2003 about a board member and a concern that the board member had about how evolution was being taught in the biology class ? Some of his - - before this meeting we looked over his concerns and looked at the page numbers trying to just get a general sense of , you know , where his problems were , you know , trying to get an idea . These definitions will be consistent with the definitions in proposed amendments to Franchise Tax Rule 3.541 and State Sales and Use Tax Rule 3.322 . We also were told by Mr. Baksa just some background on Mr. Bonsell , that he was what Mr. Baksa said , a young earth theorist or young earth creationist , did n't believe in some of the fossil records or some of the dating of fossil records , I believe . An educational organization is defined as a nonprofit organization or governmental entity whose activities are devoted solely to systematic instruction , particularly in the commonly accepted arts , sciences and vocations , with a regularly scheduled curriculum , using the commonly accepted methods of teaching , a faculty of qualified instructors and an enrolled student body or students in attendance at a place where the educational activities are regularly conducted . " In a book that short , I think these findings are significant . An enterprise project may file for a refund of the state tax paid on electricity and natural gas used in a business and for a refund of tax paid on labor to refurbish buildings in an enterprise zone . The comment pointed out that there are other situations in which a blanket exemption certificate may be accepted by a retailer . The Tax Division argued that because digging up the pipeline was an essential part of the repair of the pipeline , it was taxable . So when I saw this memo for the first time , I had some misgivings about that , because I disagree that we state that another theory of evolution is creationism , but I do agree that creationism is not taught . Most of the replacement work was done while the pipeline was in service , so these sections were replaced 3-10 feet away from the existing pipeline . What do these numbers mean on the left side of the graph ? The ranch went on to explain that while Texans do n't normally eat zebras , camels or giraffes , these animals are normal fare in their native lands . And we also saw that the standards were - - there 's a whole other set of standards on environment and ecology , so we felt that students needed environment and ecology , so we moved our biology classes to ninth grade to then offer an environment and ecology class in tenth grade . The staff of the Prepaid Tuition Board has been advised that the ability to terminate the contract and receive a refund in an amount exceeding the total of all payments into the Fund for the terminated contract could be viewed by the Internal Revenue Service as creating the potential for adverse federal tax consequences to the purchaser . In that letter , an agency employee wrote that the total tear down and replacement of a cable transmission system is demolition and new construction of a system , not remodeling of an existing system . Q. Let me just ask you the question again , and I would never take away your answer . And even a lot of Mr. Buckingham 's concerns that he had given us originally was some of the reference to man 's evolution were taken out . So here we had an outdated book , so , yes , we were concerned about the year . Based on the facts presented , the work performed on the Theta and Omega systems was new construction and not taxable . The printer claimed that it traded the binder on the purchase of the saddle stitcher and could deduct the amount it received for the binder from the amount it paid for the stitcher to arrive at an amount subject to tax . Although the Sales Representative Agreements indicated that the taxpayer contracted with outside marketing firms to solicit sales in certain states , there was no evidence that these firms actually solicited sales on behalf of the company in those states .