Georgia ~ Sales and Use Tax: Eligibility for Exemption as “Manufacturer” Discussed

first_imgCCH Tax Day ReportThe Georgia Department of Revenue has issued a letter ruling discussing whether a taxpayer who provided dismantling and demolition services for scrap metal met the statutory definition of a “manufacturer” in order to be eligible for the sales and use tax exemption for manufacturers. According to statute, the term “manufacturer” means a person or a business engaged in the manufacture of tangible personal property for sale or further manufacturing, and such person or business is required to be classified as a manufacturer under 2007 North American Industrial Classification System (NAICS) Sectors 21, 31, 32, or 33, or NAICS industry code. In this case, the taxpayer could not be regarded as a manufacturer because its NAICS code of 423930 did not fall under the manufacturer classification, and it was primarily engaged in, and derived its income from, the sale of scrap metal and waste. Consequently, the taxpayer did not qualify for the exemption applicable to manufacturers.Letter Ruling LR SUT-2016-20, Georgia Department of Revenue, October 11, 2016, released January 4, 2017, ¶201-106Other References:Explanations at ¶60-510last_img read more

Chill Moody Presents Girls Like Nicethings Featuring Bridget Kelly & More – Sunday, November 24

first_imgChill Moody Presents Girls Like Nicethings You can’t go to one of Chill Moody’s shows and not catch on to the “nicethings” catch phrase that involves crowd participation from the audience. And, if you follow the Philly hip-hop artist on his social media accounts, you’ll quickly see that his “nicethings” phrase isn’t only something that he uses on stage. Between #nicethings, #______things, and his nicethings logo stamped on most of his Instagram photos, you’ll see how nicethings has become a thing. Well, Moody recently had an epiphany that girls like nicethings too, and he decided to put together Girls Like nicethings, a carnival themed concert taking place at Union Transfer in Philadelphia, in conjunction with locally based Tabb Management No, you didn’t read it wrong—there will be an indoor carnival. There are tons of other treats in store for attendees like chances to win prizes. VIP Admission includes drinks provided by Clique Vodka and food by Drunken Sushi Catering. Word around town is there will even be an aerial dancer dubbed “the nicethings fairy”. Philly 360° will be taking over the photo booth! Other sponsors include Villa and FAMJUICE.  Headlining the concert portion is Roc Nation’s Bridget Kelly along with performances by Mylah, GoGo Morrow and Brianna Cash. Host for the evening will be none other than Mr. nicethings himself, Chill Moody. A portion of the proceeds will also be used to support the Iconik drill team who will also performed during the evening. So grab a few friends, and head on down to Union Transfer for a good time and to give to a great cause! Event Details Girls Like nicethings – Concert & Carnival When: Sunday, November 24, Doors at 6 p.m. Show 7:30 p.m. Where: Union Transfer, 1026 Spring Garden Street Cost: $20-$35 More Info: www.girlslikenicethings.comlast_img read more

Mike Yurcich’s Offense Put Up Monken-Like Numbers in 2016

first_img20135.91 Oklahoma State’s offense took a step forward in 2016 thanks to a phenomenal year from Mason Rudolph and an improved offensive line and running game. Mike Yurcich’s squad finished in the top 25 nationally in points per drive for the second-straight year, so we should give him a little credit too.Let’s look at the Cowboy’s offensive yards per play — another offensive stat that, while rudimentary, is a very good indicator of how effective an offense is. In 2016, the Cowboys ranked No. 12 nationally at 6.73 yards per play. That’s second-best in the Big 12 behind Oklahoma’s ridiculous 7.54 yards per play, which was No. 2 nationally.How does 2016 compare to past OSU teams? Let’s take a look. 20095.36 20117.24 20145.43 20156.39 The gold standard is 2011. That should come as no surprise but the effectiveness of the 2016 team crept towards that 7-yard average which is pretty impressive. Monken was the OC in 2011-2012 and posted over seven yards per play in each year. Dana Holgorsen posted 6.89 in his only season in Stillwater.This also puts into perspective how good Oklahoma’s offense was this year at 7.54 per play.With Oklahoma State returning most of its offensive line and skill players in oodles, Mason Rudolph and Co. could challenge the 2011 team in the yards per play department next year. 20086.98 20166.73 While you’re here, we’d like you to consider subscribing to Pistols Firing and becoming a PFB+ member. It’s a big ask from us to you, but it also comes with a load of benefits like ad-free browsing (ads stink!), access to our premium room in The Chamber and monthly giveaways.The other thing it does is help stabilize our business into the future. As it turns out, sending folks on the road to cover games and provide 24/7 Pokes coverage like the excellent article you just read costs money. Because of our subscribers, we’ve been able to improve our work and provide the best OSU news and community anywhere online. Help us keep that up. 20127.01 YearYards Per Play 20106.89last_img read more

The State of Oklahoma State: An Update on Defensive Cowboys Heading into Summer

first_imgWhile you’re here, we’d like you to consider subscribing to Pistols Firing and becoming a PFB+ member. It’s a big ask from us to you, but it also comes with a load of benefits like ad-free browsing (ads stink!), access to our premium room in The Chamber and monthly giveaways.The other thing it does is help stabilize our business into the future. As it turns out, sending folks on the road to cover games and provide 24/7 Pokes coverage like the excellent article you just read costs money. Because of our subscribers, we’ve been able to improve our work and provide the best OSU news and community anywhere online. Help us keep that up. We’ve already looked at state of Oklahoma State’s offense for the end of spring. Now let’s turned to the defense Mike Gundy is so confident in.Prior to the start of spring practice, Gundy predicted the 2017 defense would be better than the one that went 12-1 in 2011 and won a Fiesta Bowl.He credited depth and change in recruiting philosophy for his optimism.“I just think we have more depth,” said Gundy. “I think that we’ve recruited longer and that our culture is in place so we have more depth than we did then.”Here’s a look at that complete depth chart as it looks now.Defensive EndJordan Brailford was granted a medical hardship waiver for missing all of his would-be junior season. That means the Cowboys are two-deep in experienced starters and Tralund Webber has also shown the ability to make plays.While there is plenty of depth at the end spot, it’s becoming a bit top-loaded. It will be interesting to see how much younger players like Brock Martin see the field. Mike Gundy seems to think it’s a possibility. Triston Grant spent last year redshirting. The two freshmen make up all of OSU’s underclassmen on the edge.Defensive TackleThe interior of the defensive line boasts similar depth to the ends. Joe Bob Clements gets my vote for most underrated assistant in the Big 12. He’s the epitome of an efficient recruiter. He finds his guys and then develops them into D-I players. See Emmanuel Ogbah and Vincent Taylor.It will be a big year for Darrion Daniels. The former ESPN 300 prospect has been a difference maker since day 1. Now that Vincent Taylor is off to South Beach, he needs to take a leadership role on this line. DeQuinton Osborne is another brute who can make plays. Trey Carter bulked up and moved from end to tackle and former Michigan State DT Enoch Smith Jr comes in to add depth.LinebackerThe Cowboys have an underrated group of linebackers. After losing Jordan Burton and Devante Averrette, the Cowboys still boast plenty of depth in the infield. With the installation of a second defensive scheme — Oklahoma State will employ both three-down and four-down sets — Glenn Spencer will be leaning on his guys even more.Kenneth Edison-McGruder spent some time at the “star” linebacker spot a year ago but he has now been permanently moved from safety. Chad Whitener returns as a leader of the defense. Look for guys like Justin Phillips and newcomer Patrick Macon to be difference makers, as well.CornerbackEasily the biggest question mark for Oklahoma State. The addition of Clemson grad transfer Adrian Baker is huge. Past him the Cowboys still have zero starts among their corners. Mike Gundy doesn’t seem too worried but did concede that they may have to score a few points early on.There seem to be several talented pieces including A.J. Green and Madre Harper but they will likely take their lumps this season. First up, they face a Tulsa passing game that, while retooling at QB and No. 1-2 receivers, is not one to overlook.SafetyOne of the biggest stories going into the spring was Ramon Richards’ move from cornerback to safety — especially considering the above-mentioned lack of depth on the outside. Richards and Tre Flowers make a formidable duo in the backfield. Behind them is a lot of youth.Jordan Sterns led the team in tackles for three straight years from the strong safety spot. It will be interesting to see how OSU replaces that production and which of the young guns can make a name for themselves. The 2018 class is loaded with safety talent.SpecialistZach Sinor may be the best punter in America. He led the nation with 62.5 percent of his punts sticking inside the 20-yard line and only gave up one touchback. Think precision lawn darts. OSU only allowed 15 punt return yards all season.Ben Grogan finished his career as OSU’s all-time leading scorer. The place-kicking job should be Matt Ammendola’s to lose. He took over kickoff duties early last season and was an instant upgrade. Can his strong leg handle both? If not, incoming freshman Jake McClure would definitely like a shot.last_img read more

Watch: Mike Gundy and Mike Boynton Discuss the Cowboy Culture

first_imgTwo weeks ago, Oklahoma State released Part 1 of a sit down between its most experienced head coach and its least. On Thursday, Part 2 was posted.In this edition, Boynton asks Gundy about how he instills toughness in his players and how he has built the program’s culture over his 12-plus years at the helm.“Once they get here, they’re our responsibility,” Gundy said. “We become their second home. That’s somebody’s son and they’ve entrusted us to take them to the next level. So, we stick with them all the way.”It’s easy for us to measure these kids by stars or reps, or inches and pounds. But coaching is as much about relationships and growth as it is about tackles for loss and route running.AdChoices广告Gundy continued, “We continue to instill in them, ‘Hey, we love. We’re behind you all the way. I’m proud of you. You made mistakes, I don’t care. Keep playing full speed.’”It’s no wonder Gundy’s players would run through a wall for him. I’m fired up!Call me naive, but this doesn’t feel like just coach speak, from either coach. I have no idea how good of a coach Mike Boynton will be. But if either one of these men were in my living room, asking about my kid, it would be hard not to buy in.Check out the full clip below.Part 2 of 3: In short, the Cowboy Culture is about toughness, discipline and respect. But as @CoachGundy explains, there’s way more to it. pic.twitter.com/WG8p3pm8CB— Cowboy Basketball (@OSUMBB) June 29, 2017 While you’re here, we’d like you to consider subscribing to Pistols Firing and becoming a PFB+ member. It’s a big ask from us to you, but it also comes with a load of benefits like ad-free browsing (ads stink!), access to our premium room in The Chamber and monthly giveaways.The other thing it does is help stabilize our business into the future. As it turns out, sending folks on the road to cover games and provide 24/7 Pokes coverage like the excellent article you just read costs money. Because of our subscribers, we’ve been able to improve our work and provide the best OSU news and community anywhere online. Help us keep that up.last_img read more

Five Freshmen Who Could Earn Playing Time in 2017

first_imgTylan WallaceEven with a wealth of talent at receiver, I think there might be a role for the former four-star receiver from Fort Worth. Tylan is tremendous in a phone booth, as Gundy says, and with a 40-yard dash that is likely to be under a 4.5, OSU would do well to find him a role.Not only did Tylan finish 12th all-time in receiving yards in the great state of Texas, but he played defensive back, returned kicks, and played a big part in special teams. So breaking him into action as a freshman could be plugging him in on kick return or punt return team and letting the youngster go to work.Thabo MwanikiEven with the amount of depth in the secondary, freshman defensive back Thabo Mwaniki could be a rare early contributor. The young man out of Denton Guyer has turned heads in fall camp, and could provide valuable depth at the very least.Mwaniki played a little receiver, defensive back and quarterback in high school, so he’s more adepth than most when it comes to football knowledge. That alone could earn him some early PT.Brock MartinHow often do you see a true freshman breaking through at defensive end? It’s one of the toughest positions to earn playing time at as a youngster, and yet Martin has all the physical tools to potentially do it. Martin finished his career at Oologah with 50 sacks and 400 tackles, and at 6-4, 235-pounds, he’s already at a decent playing weight.Combine Martin’s talents with the overall lack of uncertainty at defensive end (Trey Carter has been moved to tackle, and will Brailford and Leveni be able to stay healthy?), and I think Martin could figure into a rotation spot in some capacity as a quality bench man.Chuba HubbardWith the lack of proven depth behind Justice Hill, the Canadian rocket will almost certainly be a factor in some capacity this season. He and King are the future at the position in the long-term as a potential 1-2 punch, but for now, Hubbard could be a change-of-pace back on third down.If we’re talking about potential in the long-term, Hubbard’s may be higher than anyone on the team. But in the short-term, I think he may fall behind fellow freshman J.D. King and redshirt freshman Ja’Ron Wilson in the pecking order. But I still think there’s a chance he makes his way onto the field as a freshman. With a total of 12 returning starters on offense and defense combined, Oklahoma State has a minimal number of holes in the boat to plug before it begins its Big 12 title race in 2017.Mason Rudolph, James Washington and Justice Hill form a triple-threat on offense unlike we’ve seen since Weeden, Blackmon and Randle shared the same turf. And on defense, Chad Whitener and Justin Phillips anchor the middle of the unit that brings back plenty of talent and experience, particularly on the line with DeQuinton Osborne, Trey Carter, Jarrell Owens and Cole Walterscheid.Some of those holes will be plugged by returning players, like Calvin Bundage and Darrion Daniels likely to fill in at star linebacker and defensive tackle in prominent roles, respectively. But as is the case almost every year, a freshman or two (or three or more) will step up and show they’re ready for the big stage.AdChoices广告J.D. KingI’m already on record comparing King to Dallas Cowboys running back Ezekiel Elliott, so I may as well ride this one out. I think King is going to be a star sooner rather than later.King was one of the most prolific running backs in George High School history, rushing for 3,662 yards and 41 touchdowns in three seasons, and I think that production will translate quickly to his college game. He’s a power back listed at 5-foot-11, 205-pounds, but he’s also super explosive hitting the gaps and has had success catching passes out of the backfield. There’s a legitimate shot he can land the job as backup to Justice Hill if he can pick up where he left off at Fitzgerald High School. While you’re here, we’d like you to consider subscribing to Pistols Firing and becoming a PFB+ member. It’s a big ask from us to you, but it also comes with a load of benefits like ad-free browsing (ads stink!), access to our premium room in The Chamber and monthly giveaways.The other thing it does is help stabilize our business into the future. As it turns out, sending folks on the road to cover games and provide 24/7 Pokes coverage like the excellent article you just read costs money. Because of our subscribers, we’ve been able to improve our work and provide the best OSU news and community anywhere online. Help us keep that up.last_img read more

Don’t Undervalue Taylor Cornelius

first_imgWhile you’re here, we’d like you to consider subscribing to Pistols Firing and becoming a PFB+ member. It’s a big ask from us to you, but it also comes with a load of benefits like ad-free browsing (ads stink!), access to our premium room in The Chamber and monthly giveaways.The other thing it does is help stabilize our business into the future. As it turns out, sending folks on the road to cover games and provide 24/7 Pokes coverage like the excellent article you just read costs money. Because of our subscribers, we’ve been able to improve our work and provide the best OSU news and community anywhere online. Help us keep that up. Taylor Cornelius did not receive a football scholarship from the university he has pledged at least four years to or any other Division I university for that matter.Division II schools came calling but he wanted to compete somewhere big. Since he got to school, there has been little to talk about when the name “Cornelius” came up. When students saw him on the field, all they would talk about was how lanky and awkward he looked.There were rumors coach Mike Gundy picked him up at an intramural game, which were funny but not at all accurate. Here’s what is:Cornelius comes from Bushland, Texas, a division 1-2A high school in the panhandle of Texas, America, and has been the picture of reliability at least since his prep school days.AdChoices广告In an article published last year, Kyle Fredrickson of The Oklahoman wrote about how in the 2013 state championship game, Cornelius’ Bushland coach was in a panic and sent the 6-foot-6, 218-pound mantis out at corner against the other team’s best player for one down at a crucial make-or-break point in the game.On that one play, he nabbed an interception and iced the game.Although he hasn’t gotten any kind of opportunity like that at OSU, believe he wouldn’t squander it if he had. He might not throw a crunch time touchdown or lead a 2-minute drill for the win, but Cornelius would not single-handedly spoil a game.Consider his short stat line from 2016. Coming in late against Southern Louisiana and Kansas, Cornelius went a combined 7-of-9 for 64 yards. No passing scores but no picks. Also not to be undercut: He led the longest scoring drive of the season.In the opener, Cornelius drove 90 yards on 15 plays. He conducted the offense on a drive that took 8:58 off the clock. That’s just good offense.If Mason Rudolph gets injured, Cornelius will not step in and lead the offense with the same precision, pace, sexiness or success, but he would beat Kansas. He would probably beat Iowa State, Texas Tech and maybe even Baylor and TCU, too.No one wants to see Cornelius this season. That would be a drag at this point, but if he has a chance to be the starter in 2018, there are undoubtedly worse situations to be in.In a recent poll I ran on Twitter, some of you told me redshirt freshman Keondre Wudtee would start after Rudolph leaves.Here you go you monsters:Who will start at quarterback in 2018 for #okstate? @pistolsguys— Hayden Kyle Barber (@HK_Barber) August 5, 2017Don’t forget Wudtee completed one pass on six attempts for a total of 6 yards in the spring game. It doesn’t get better the farther you go down the depth chart. Cornelius, however, went 5-for-9, totaling 77 yards with a passing touchdown.Pistols firing! Cornelius to Obi Obialo abd Team Orange takes a commanding 21-0 lead! #okstate pic.twitter.com/rhN6D1d0so— Cowboy Football (@CowboyFB) April 15, 2017Maybe Wudtee will get better. After watching through spring practice and the spring game, it will take time. Years. With Cornelius, you know what you’re getting.And that cannot be undervalued.last_img read more

Tracking the 2017 Offense vs. the 2011 Offense After Game 1

first_imgPoints per drive3.394.33 Yards per play7.710.2 First downs3125 Thru Game 120112017 Rush yards208332 The comparisons are undeniable. Potential first rounders at QB and wideout. One of the most versatile, electric running backs of the Gundy era. An offense set on throttling every team in its way en route to the postseason. An opportunistic defense that will rely on depth more than stars. No matter how you look at it, the 2017 season looks almost exactly like the 2011 season did.Will it play out like that? Who knows, but we’re going to track what this year’s elite offense is doing compared to that one. That offense — known in many circles as that offense — holds most of the school records. Points in a season, TDs scored, passing attempts, completions and yards, passing TDs. As each game rolls on, we’re going to track how this year’s offense is living up to its elite predecessor.AdChoices广告Through Game 1, I’d say the answer is: “Pretty nicely.” While you’re here, we’d like you to consider subscribing to Pistols Firing and becoming a PFB+ member. It’s a big ask from us to you, but it also comes with a load of benefits like ad-free browsing (ads stink!), access to our premium room in The Chamber and monthly giveaways.The other thing it does is help stabilize our business into the future. As it turns out, sending folks on the road to cover games and provide 24/7 Pokes coverage like the excellent article you just read costs money. Because of our subscribers, we’ve been able to improve our work and provide the best OSU news and community anywhere online. Help us keep that up. Points6159* Pass yards458308 *I know technically Oklahoma State’s defense scored seven of these points, but that’t not how it gets recorded in the record book at the end of the year.The 2011 offense was more productive overall in Game 1, but the 2017 squad was more efficient. That 4.33 points per drive number is an absolute joke. So is the 10.2 yards per play. And I wouldn’t expect those to go down much against South Alabama.Mike Gundy said he was surprised that OSU was able to overwhelm Tulsa like it did in Game 1. I was, too. This offense has been good in the last few years, but it hasn’t been elite. Through the first game of the year it has the look of what could be an all-time unit in Stillwater. Leading rusherRandle — 134 YPGHill — 132 YPG Yards666640 Yards per attempt10.711.8 Leading receiverBlackmon — 144 YPGWashington — 145 YPG Leading passerWeeden — 388 YPGRudolph — 303 YPG Yards per carry4.78.97 Points per game6159last_img read more

7 days agoHeskey: Leicester big enough to keep hold of Maddison

first_imgTagsTransfersAbout the authorPaul VegasShare the loveHave your say Heskey: Leicester big enough to keep hold of Maddisonby Paul Vegas7 days agoSend to a friendShare the loveEmile Heskey says Leicester City are no longer a feeder club.Heskey believes the club’s growth will allow them to fend off interest from Manchester United for James Maddison.”I think Leicester are moving away from being a feeder club,” Heskey told bwin.”They’ve lost a few big names over the last couple of seasons, but there is no need for Leicester to sell anyone else. The team is developing so strongly and it doesn’t deserve to be called a feeder club.”Leicester are under no pressure to sell Maddison and I expect they’ll fight off any interest.” last_img