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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 . This undertaking required that the taxpayer replace existing electronics , trunk lines , and feeder lines because neither the electronics nor the cable used in the existing systems had the capacity to carry the increased television signals . A taxpayer was audited , and the auditor included the taxpayer 's officer and director compensation in its taxable earned surplus for franchise tax . It does not list manufacturing equipment , nor does it discuss software manufacturing in depth . Proposed Amendment to Rule 3.284 - - Drugs , Medicines , Medical Equipment , and Devices Under this proposed amendment , the terms " drugs " and " medicines " include substances that are applied to or consumed by humans or animals either internally or externally for the alleviation of pain or for the diagnosis , cure or prevention of sickness , disease or suffering . And I basically state that evolution means change over time , and that 's how we're going to approach evolution . The company may allocate the premium based on the ratio of the number of wells in Texas to the total number of wells covered under the policy , it may allocate the premium based on well-operating costs in Texas versus total well-operating costs , or it may use any other reasonable method to allocate the premium . The transaction did not result in the direct write-off of the assets nor did it represent a permanent decline in the value of those assets . 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 book Of Pandas and People has , as its subtitle , origin of life . This section does not exempt direct-broadcast satellite-television service sold to hotels or other commercial establishments , nor does it exempt cable services delivered to customers using wires or cables . In other words , the judge did not view bait as being essential to the growth , sustenance or maintenance of the fish lured to capture . The Tax Division countered that the Tax Code does not contain an exemption for seed stock , but that animals may be exempt if they or their products ordinarily constitute food for human consumption or if the animals qualify as work animals . On the other hand , a federal employee traveling on official business must pay state and local taxes when he or she pays the hotel from his or her own funds , including any credit card issued in the individual 's name .