Basis of tax. The state general sales tax is due on the sales price [R.S. 47:301(13)] for transactions subject to the sales tax and on the cost price [R.S. 47:301(3)] for transactions subject to use tax.
Hyperkinesia, also known as hyperkinesis, refers to an increase in muscular activity that can result in excessive abnormal movements, excessive normal movements, or a combination of both. The word hyperkinesis comes from the Greek hyper, meaning increased, and kinein, meaning to move..
Hypertonia is a medical condition that is characterized by increased muscle tension, which causes muscles to have difficulty stretching. Hypertonia is often referred to as abnormal muscle stiffness and is common in diseases such as cerebral palsy, although it can develop with no known cause.