FacebookTwitterCopy LinkEmail Fresenius USA Marketing Inc., a Delaware corporation that sells products such as dialysis machines and blood lines, collected sales tax on the medical equipment and supplies it sold in Indiana to medical clinics that provide dialysis to patients. It then sought a refund with the revenue department in December 2007 for sales tax paid between Jan. 1, 2004, to Oct. 31, 2007. The department denied the refund in 2010, leading to this tax appeal. Both parties filed for summary judgment in 2013.In 1998, the revenue department interpreted the predecessor to the Durable Medical Equipment Exemption to apply to sales of medical equipment made to health care service providers for treating patients with a prescription. In 2008, the department issued two Revenue Rulings that again exempted those purchases. But the department later revoked those 2008 rulings and replaced them with new ones that changed the interpretation of the Durable Medical Equipment Exemption to exempt only sales made directly to patients with a prescription, according to the court opinion.Fresenius argued that it’s entitled to the exemption because the department is bound to follow the interpretation of the exemption from the 1998 ruling, which was published in the Indiana Register. Because it was published there, the department is bound by it, despites its claims otherwise, Judge Martha Wentworth wrote in Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue, 49T10-1008-TA-45.“Fresenius designated evidence demonstrating that its facts are substantially identical to those in the 1998 Ruling. Moreover, the Department did not demonstrate that Fresenius’s factual situation varied in some material respect to the facts set forth in the 1998 Ruling,” she wrote. “Indeed, the Department has stipulated, among other things, that Fresenius has facts identical to the facts in the 1998 Ruling. For example, the parties have stipulated that, like the taxpayer in the 1998 Ruling, Fresenius sold medical equipment and supplies to healthcare service providers to treat patients, that the healthcare service providers used the equipment to treat patients with prescriptions for its use, and that federal law required the equipment to be used by licensed practitioners or under a licensed practitioners’ direction.”Wentworth granted Fresenius’ motion for summary judgment and ruled against the department. She remanded the matter to the department to grant the refund, with applicable interest, after Fresenius provides the department with verification that it has refunding to its customers the full amount of sales tax it erroneously collected from them during the period at issue. The Indiana Department of State Revenue should have granted a medical equipment company’s request for a sales tax refund, the Indiana Tax Court ruled, finding the department is bound by its published ruling interpreting the exemption at issue.
Gov’t Mule has announced an extensive 2019 spring tour, which will see the southern rock outfit hit The Rockies, Midwest, and Southeast this April and May.Warren Haynes and company will open up their spring tour with a performance at Vail, CO’s Spring Back to Vail on April 12th, followed by stops at Aspen, CO’s Belly Up (4/13 & 4/14); Lincoln, NE’s Bourbon Theatre (4/16); Milwaukee, WI’s Pabst Theater (4/18); Peoria, IL’s Monarch Music Hall (4/19); Springfield, MO’s Gillioz Theatre (4/20); Lawrence, KS’s Liberty Hall (4/21); Fort Smith, AK’s TempleLive (4/22); Athens, GA’s Georgia Theatre (4/24 & 4/25); and Macon, GA’s Macon City Auditorium on April 26th.The quartet will then play a previously announced show at New Orleans, LA’s Orpheum Theater on April 27th, followed by performances at Wilmington, NC’s Greenfield Lake Amphitheatre (4/29); Saint Petersburg, FL’s Jannus Live (5/1); Jacksonville, FL’s Florida Theater (5/3); followed by the band’s return back to New Orleans, LA’s Orpheum Theater on May 4th for a tour-closing performance.A fan pre-sale begins this Wednesday, February 27th, followed by the public on-sale this Friday, March 1st.Head to Gov’t Mule’s website for ticketing details and more information.Gov’t Mule 2019 Tour Dates (newly added dates bolded):April 12 – Vail, CO @ Spring Back to VailApril 13 – Aspen, CO @ Belly UpApril 14 – Aspen, CO @ Belly UpApril 16 – Lincoln, NE @ Bourbon TheatreApr 18 – Milwaukee, WI @ Pabst TheaterApril 19 – Peoria, IL @ Monarch Music HallApril 20 – Springfield, MO @ Gillioz TheatreApril 21 – Lawrence, KS @ Liberty HallApril 22 – Fort Smith, AR @ TempleLiveApril 24 – Athens, GA @ Georgia TheatreApril 25 – Athens, GA @ Georgia TheatreApril 26 – Macon, GA @ Macon City AuditoriumApr 27 – New Orleans, LA @ Orpheum TheaterApril 29 – Wilmington, NC @ Greenfield Lake AmphitheatreMay 1 – Saint Petersburg, FL @ Jannus LIveMay 3 – Jacksonville, FL @ Florida TheatreMay 4 – New Orleans, LA @ Orpheum TheaterMay 27 – Glasgow, United Kingdom @ O2 Academy GlasgowMay 28 – Newcastle Upon Tyne, United Kingdom @ Boiler ShopMay 29 – Leeds, United Kingdom @ O2 Academy LeedsMay 31 – Birmingham, United Kingdom @ Birmingham Town HallJune 1 – London, United Kingdom @ O2 Forum Kentish TownJune 2 – Manchester, United Kingdom @ Manchester Academy 2June 4 – Paris, France @ La CigaleJune 5 – Bruxelles, Belgium @ Ancienne BelgiqueJune 6 – Frankfurt Am Main, Germany @ BatschkappJune 8 – Raalte, Netherlands @ Ribs & Blues RaalteJune 9 – Alkmaar, Netherlands @ Podium VictorieJune 13-16 – Bethel, NY @ Bethel Woods Center for the Arts (Mountain Jam)June 28 – Butler, OH @ Clearfork Adventure Resort (Smoky Run Music Festival)July 13 – Canandaigua, NY @ CMAC Performing Arts CenterJuly 19 – Welch, MN @ Treasure Island Resort & CasinoJuly 20 – Walker, MN @ Moondance JamView All Tour Dates
Russia’s political opposition Monday claimed a symbolic victory in regional elections that were dominated by pro-Kremlin candidates and marred by allegations of fraud.The vote was overshadowed by the alleged poisoning of opposition leader Alexei Navalny in the Siberian city of Tomsk during a trip to promote opposition candidates ahead of the ballot.Germany said Monday that lab tests in France and Sweden confirmed the Kremlin critic was attacked with a Novichok nerve agent in an incident French President Emmanuel Marcon described as “attempted murder” during a call with Russian President Vladimir Putin. The elections came a year ahead of a parliamentary ballot and were seen as a test for Putin as the ruling United Russia party faces sinking popularity and public anger over economic woes.Russians in dozens of the country’s 85 regions voted from Friday to Sunday for governors and lawmakers in regional and city legislatures as well as in several by-elections for national MPs.Candidates from the ruling United Russia party that dominates the country’s political landscape despite declining popularity claimed a majority of the seats.But Navalny’s allies made unprecedented gains in highly anticipated city council votes in Siberian cities of Novosibirsk and Tomsk. In an effort to fight Putin’s electoral machine, Navalny had urged voters back candidates against the ruling party.The 44-year-old lawyer and Kremlin critic was in Siberia promoting a “smart voting” campaign when he fell ill last month. His supporters believe the use of the banned chemical weapon shows that only the Russian state could be responsible. Putin on Monday condemned “unsubstantiated” accusations over Navalny’s poisoning during a call with Macron and said Germany should hand over biological materials and coordinate with Russian doctors.Two allies of the opposition leader won parliament seats in Tomsk, the city where Navalny’s allies say he drank tea that was laced with the nerve agent before a flight to Moscow.United Russia suffered heavy losses in the city of some 500,000, winning just 24.46 percent of the overall vote compared to 52.27 percent in 2015.Ksenia Fadeyeva, the 28-year-old head of Navalny’s Tomsk office who won a city council seat, put her success down to the opposition leader’s voting strategy saying, “we really campaigned under the Navalny brand”.The result was “a big blow” to United Russia ahead of legislative elections of next year, she told AFP, and also disproved the myth that the opposition only has 2 or 3 percent support.”But the work continues. No time to rest yet,” she said.In Russia’s third-largest city of Novosibirsk, which Navalny also visited before the vote, his ally Sergei Boyko won a seat on the local council beating out a veteran Communist Party candidate.United Russia lost 11 seats and their majority on the city council securing 22 places out of 50, with Navalny-backed candidates picking up five spots.United Russia chairman Dmitry Medvedev, however, praised Sunday the party’s electoral successes, saying that exit polls showed it was heading for victory.Of 18 regions that voted for governors, 12 elected candidates from United Russia and the remainder chose figures aligned with traditionally Kremlin-friendly opposition parties.Vote organizers said they held the ballot between Friday and Sunday to limit new coronavirus infections. But the opposition countered that the move was a ploy to make it easier for the results to be fabricated.The independent election monitor group Golos said it had registered ballot stuffing complaints and received a “stream of reports” that observers were barred from viewing documents and submitting complaints, with conflicts sometimes ending in “fisticuffs”.Chairwoman of the Central Election Commission Ella Pamfilova however said Monday “there were no major violations” and that the vote had seen “fewer flaws than ever,” according to the TASS news agency.The European Union denounced the vote held in Crimea, which Russia annexed from Ukraine in 2014, saying it would not recognize “anybody elected in Russia-organized voting in the Crimean peninsula”. Topics :
Holtby moved to Tottenham from Schalke 12 months ago but has so far been unable to hold down a regular place in the starting XI. Holtby played in a variety of positions under Andre Villas-Boas but has only started one game since Tim Sherwood was installed as head coach and now the German wants to leave. Lewis Holtby’s agent expects his client to leave Tottenham before the end of the transfer window. “My feeling is that he will leave but it’s not in our hands at the moment,” Holtby’s agent Marcus Noack told Press Association Sport. “Tottenham have to agree to let him go first. We hope to find a solution in the next couple of days.” Any hopes of Holtby securing a move away from Tottenham appear to have been scuppered by the club’s valuation of the player. Although Spurs only paid £1.25million for the player a year ago, Holtby’s camp claim the north London club want between £8million and £10million for the 23-year-old. “I think it will be a loan because it is difficult for anyone to buy Lewis,” Noack added. Borussia Dortmund enquired about Holtby’s availability earlier this month but Press Association Sport understands last year’s Champions League finalists have since cooled their interest in the midfielder. Schalke, where Holtby spent three and a half years before heading to England, are interested in re-signing the Germany international, but the Bundesliga club may have to sell players – like Arsenal target Julian Draxler – before they can bring any new faces in. Former Germany defender Christoph Metzelder claimed on Twitter that he had seen Holtby in Dusseldorf – near to where Schalke and Dortmund are based – but Spurs insist the player is in London as he is in the squad for Wednesday’s Premier League clash against Manchester City. Press Association Sport understands Holtby would prefer to stay in England, anyway. Fulham have recently been linked with a temporary move for the midfielder. Press Association
For all the Latest Sports News News, Badminton News News, Download News Nation Android and iOS Mobile Apps. Kuala Lampur: Indian shuttler Parupalli Kashyap entered the main draw of the Malaysia Masters 2019 after defeating Vladimir Malkov of Russia 21-12 21-17 in straight games in the men’s singles qualification round here on Tuesday. Kashyap, who recently married London Olympics bronze medallist Saina Nehwal, will take on Rasmus Gemke from Denmark in the opening round of the BWF World Tour Super 500 event at the Axiata Arena on Wednesday.But it was curtains for Subhankar Dey as he lost 18-21 13-21 to Tanongsak Saensomboonsuk of Thailand in another men’s singles qualification match.Also Read | BCCI CEO speaks to Hardik Pandya, KL RahulIndian women shuttlers, Rituparna Das and Mughda Agrey, too bowed out in the qualification round. While Rituparna lost 13-21 24-26 to Indonesia’s Ruselli Hartawan, her compatriot Mugdha was shown the door 17-21 21-18 19-21 by Switzerland’s Sabrina Jaquet.In the women’s singles opening round on Wednesday, Kashyap’s wife Saina Nehwal, seeded seventh, will be up against Xuan Deng Joy of Hong Kong.
ALBION pulled off a 42-run win over arch-rivals Rose Hall Town as they were crowned the 2019/Berbice Cricket Board (BCB) Ramnaresh Sarwan Under-17 Tournament champions. Playing at the Area H Ground last Thursday, Albion, spearheaded by Reyad Karim’s even 50 and a fine spell of left-arm spin from the talented Kumar Deopersaud (4-16), wrapped up a much-needed win after they had lost both Busta Champions of Champions 40-Overs and Ivan Madray 20/20 finals to Rose Hall Town over the past few weeks.Albion in the end made 198-8 off 50 overs with Sarwan Chaitnarine (33) supporting the half-centurion Karim. Matthew Pottaya was the best of the Rose Hall Town bowlers with 2-31 with Johnathan Rampersaud chipping in with 2-149.Needing to score 199 from 50 overs to retain their 2018 championship title, Rose Hall Town were bowled out for 156 in 46.5 overs.It was 14-year-old Kumar Deopersaud who led the way with 4-16, while a few other bowlers grabbed two wickets each. Rampersaud (40), Jeremy Sandia (39) and Ricardo Ramdehol (29) were the main scorers in a losing effort.After the match, Rose Hall Town/BCB president Hilbert Foster, who was accompanied to the presentation ceremony by several board members including Chairman of the Competitions Committee Leslie Solomon and his deputy Neil Rudder, hailed the tournament as a success.Foster expressed gratitude to Ramnaresh Sarwan, former West Indies captain for his support of Berbice Cricket, and hailed him as a true friend of the Ancient County.Albion received the winners’ Sarwan Trophy and $60 000 while the runners-up carried home $30 000 and a trophy. Karim was named Man-of-the-Final by selector Leslie Solomon and collected a cash prize and trophy.