Is any portion of this position grant-funded?No Does this position provide patient or clinical services to theVCU Health System?No Recruitment PoolAll Applicants Remove from posting on or before Organizational Overview Position TypeAdjunct – Teaching Description of the Job Posting Details Working TitleAfrican American Studies Adjunct Instructor (Rolling Pool) -Master’s degree in African American Studies or a related fieldappropriate to the position. Additional Information Resource CriticalYes Job Code/TitleAJ – Adjunct Preferred Qualifications Job CategoryAdjunct – Teaching Quick Linkhttps://www.vcujobs.com/postings/99725 Does this position require a pre-placement medicalassessment?No Anticipated Hiring Range$1,144 per credit hour Normal work days Position NumberJ00001 At VCU, we Make it Real through learning, research, creativity,service and discovery — the hallmarks of the VCU experience. Apremier, urban, public research university nationally recognized asone of the best employers for diversity, VCU is a great place towork. It’s a place of opportunity, where your success is supportedand your career can thrive. VCU offers employees a generous leavepackage, career paths for advancement, competitive pay, and anopportunity to do mission-driven work. The Department of African American Studies in the College ofHumanities and Sciences at Virginia Commonwealth University isrecruiting a pool of applicants for the 2020 fall and/or 2021spring/summer semesters for possible online adjunct teachingpositions. The Department of African American Studies will contactpersons in the pool whose credentials match our teaching needs inany given semester. This pool will be accessed only when an openingarises. Your credentials will remain active through June 2021.After that time, if you are still interested in adjunct teaching,you must reapply to the pool. Note, we are unable to hireapplicants who are not already in the pool. Required Qualifications -Doctorate in African American Studies or an advanced degree in arelated field appropriate to the position.-Lived experience and/or service that informs worldviews and/orperspectives about minority group status, to include race,ethnicity, gender, sexuality, religion, and disability.-Experience with delivery of online instruction. Normal work hours CampusMonroe Park Campus Job Open Date07/28/2020 All applications should include the following submitted online viahttps://www.vcujobs.com/postings/: 1) a vitae or resume and 2)“Other documents” include contact information for two professionalreferences. For information or questions about the position,contact A. Dae Newman at [email protected] For more informationabout the Department of African American Studies at VCU, visit ourwebsite at: https://afam.vcu.edu/. Only application materialssubmitted through vcujobs will be considered. Open Until FilledNo Hours/Week DepartmentAFAM Studies Sensitive PositionNo Special Instructions to Applicants Supplemental QuestionsRequired fields are indicated with an asterisk (*).Optional & Required DocumentsRequired DocumentsOther DocumentResumeCurriculum Vitae (CV)Optional DocumentsCover Letter/Letter of ApplicationReference Letter – 1Reference Letter – 2
Martin Z. Mollusk, Doug Jewell, and Mark Soifer Ocean City’s 31st Annual Doo Dah Parade brought tens of thousands of visitors to Ocean City on Saturday afternoon. A spectacular blue sky may have been the main attraction for the event, which kicked off at noon and traveled through downtown Ocean City on Asbury Avenue and finished on the Ocean City Boardwalk.The Doo Dah Parade featured the community grand marshal Doug Jewell, owner of Air Circus, the kite and novelty store on the Boardwalk. Doug received the recognition because of his many contributions to our special events including Doo Dah, Martin Mollusk and the regular “run of the mill” grand marshal was Mark Soifer because in 1985 he started the Parade with the help of his friend Clint Campbell and for his 45 years of service to the City of Ocean City, as the Director of Community Affairs.The procession included bands, pageant queens, community organizations, Martin Z. Mollusk, Wonder Bear, Trash Buster the Canned Crusader, and almost 600 basset hounds.__________Sign up for free e-mail news updates on all Ocean City headlines and events.__________ The PieAsco — in which parade attendees are invited to smoosh friends and family with shaving cream pies in honor of comedian Soupy Sales — concluded the event.The Doo Dah Parade in Ocean City is part of a weekend dedicated to humor and is modeled after an event in Pasadena, Calif. It has served as an early-spring draw for Ocean City and starts a series of special events that will continue through the summer, fall and into the new year.The beach, boardwalk and downtown shops remained busy throughout the day.
Watershed moment alert: chocolate giant Cadbury is stepping up its activities in bakery. While you may have spotted the marketing splash about its switch to Fairtrade for consumer chocolate, you may not yet be aware that it is also ramping up the hitherto less-developed part of its business bakery cocoa supply. Such is the potential for Fairtrade growth in bakery, the chocolate giant is targeting craft bakers and bakery manufacturers by launching Fairtrade cocoa into the market.With everyday products like PG Tips going Fairtrade, it’s time to stop talking about Fairtrade as a niche. The Fairtrade Foundation’s strategy projects big growth from around £700m in sales now to £2bn by 2012. Whereas Fairtrade coffee currently makes up around a fifth of the coffee market, bakery products using Fairtrade ingredients are viewed as the next big untapped market. With the biscuits and cakes category worth close to £3.5bn, it’s no wonder that the Foundation’s eyes have lit up at the prospect of getting bakers on board.”If we can achieve coffee’s growth on the bakery side, it would be phenomenal,” says Samantha Dormer, business development manager for cocoa at the Fairtrade Foundation. “The bakery sector is uniquely positioned because it opens up opportunities, not just for cocoa producers, but for sugar, nuts, dried fruit and vanilla. If the bakery market was to get more behind Fairtrade, that could have a huge impact on a broad range of producers and lift people out of poverty.”Message to the marketThe moves by Cadbury, PG and Starbucks this year mark a “step change” for Fairtrade, she says, and will have a knock-on effect. Asda, Sainsbury’s and Co-op have all launched own-label Fairtrade bakery products. “Because of big players joining the Fairtrade movement, it has definitely sent a message into the market,” says Dormer. “It says consumers believe in it. We’ve seen renewed market interest, so it’s a great time for key players in the bakery sector to start engaging with Fairtrade.”In fact, research suggests 64% of people would support ethically-traded products and 70% recognise the Fairtrade logo a factor not missed by Cadbury. “Cadbury has been ethically trading with Ghana for over 100 years and joined forces with the Fairtrade Foundation to strengthen the support that the Ghanaian Cocoa farmers receive,” explains Sharon Loizou, account manager at Cadbury. “The cocoa that we produce is from Ghanaian cocoa beans, which are among the best-quality cocoa beans in the world.”One thing that has hampered take-up in bakery is availability of Fairtrade ingredients and the price premium. Fairtrade cocoa works by having a minimum price set for raw cocoa US$1,600 per ton. A Fairtrade premium of US$150 is paid in addition to that for investment into community projects, from healthcare to schooling to improving yields. Manufacturers’ costs will then vary.As more manufacturers like Cadbury sign up, availability becomes greater and costs reduce. Cadbury’s cocoa is being made available Fairtrade-certified in 4kg tubs and in 25kg bulk sacks for industrial bakers (currently not Fairtrade-certified). Note, it is being supplied as a baking ingredient only. That means a baker would need to have a licence to use the Cadbury name against any product.Lower ingredient costs are a crucial factor as there seems to be a price point that consumers won’t cross for Fairtrade. For example, Delice de France has reformulated and relaunched two impulse products this week, Fairtrade Chocolate Chunk Shortbread Fingers and Fairtrade Chocolate Chunk Cookies, having dropped the price by 15%. “We found consumers weren’t prepared to pay a huge premium for Fairtrade,” says Delice de France marketing director David Girdler.”As Fairtrade producers have become bigger and better supported, we’ve been able to reformulate two products. Fairtrade does sell at a premium; we would like it not to, but the traceability of the ingredients sadly does cost a little bit more. We do see people sticking with Fairtrade though, if not organic, in the current climate.”Record highs in cocoa pricing have also made Fairtrade cocoa more accessible. “The cocoa market price is very high at the moment so the price differential between the two is less,” says Richard Williams, UK sales manager for Belcolade chocolate at Puratos, which supplies Fairtrade & Organic low viscosity chocolates for moulding, enrobing, dipping and spraying, as well as in chunks and inclusions. “Demand for Fairtrade and Rainforest Alliance is rising, definitely, as the bigger brands get behind ethically sourced products. Fairtrade may grow more slowly now we are in recession, but it is a strong long-term brand. We’re involved in more and more briefs for Fairtrade products.”Another cost to consider is licensing and accreditation for use of the logo. There is a licence fee to use the Fairtrade mark for marketing purposes, and licensees are charged 1.7% on wholesale value up to £5m; that reduces with higher values or if your entire range is Fairtrade.While the system is set up for bakery manufacturers and brands, the Foundation says it is open to tweaking this model if it encourages retailers like bakery chains to join up. “Bakery is a really new sector for us,” says Dormer. “There is a lot of opportunity to engage with bakery chains and look at the model again, for businesses large and small.”
Clayton Park Bakery has agreed a deal with Blackburn Rovers, which will see it become the football club’s official bakery.The bakery, based in Accrington, Lancashire, will also supply a range of its premium products to the Blues Bar at the club’s ground, Ewood Park, and The Brew Room at Oneroverstore – the club’s new town centre outlet.The firm already supplies pies to a number of football clubs in the north west, including Liverpool, Everton, Preston North End and Accrington Stanley. “As the closest Premier League club to our bakery in Clayton-le-Moors, Rovers have been on our wish list for a number of years,” commented Barry Thomas, MD, Clayton Park. “This is not only a boost for Clayton Park Bakery, but also our many local suppliers, who will benefit from this extra business.”Melanie Lewis, general catering manager at Rovers, added: “Clayton Park Bakery is an example of the county’s great reputation for food producers and quality produce. We’ve listened to the fans and worked hard over the summer to vary our range of pastries. In fact, some products are currently exclusive to Blackburn Rovers, including the Cottage Pie and Balti Pie.”Clayton Park also works in partnership with Lancashire County Cricket Club, as well as Spar and Booths supermarkets.>>Bakery nets Merseyside pie deal
Coronavirus press conference 9 June 2020Good afternoon and welcome to today’s coronavirus briefing. I am here with Sarah Albon, Chief Executive of the Health and Safety Executive.Today I want to update you on our continuing work to re-open our country’s economy.And I know this matters greatly to everyone.Before I do so, I want to take you through the latest daily coronavirus data slides.The first slide shows cases confirmed with a test. 5,870,506 tests for coronavirus have now been carried out or posted out in the UK. This includes 102,930 tests carried out or posted out yesterday. 289,140 people have tested positive, an increase of 1,387 cases since yesterday. The graph shows a steadily falling number of identified cases on a 7-day rolling average, despite the increase in testing.The second slide shows the latest data from hospitals. 446 people were admitted to hospital with coronavirus in England, Wales and Northern Ireland on 6 June, down from 624 a week earlier, and down from a peak of 3,431 on 1 April. 513 coronavirus patients are currently in mechanical ventilation beds in the UK, down from 653 a week ago, and down from a peak of 3,301 on 12 April.The third slide shows what is happening in hospitals across the country. There are now 6,348 people in hospital with coronavirus in the UK, down 17% from 7,622 a week ago and down from a peak of 20,698 on 12 April. As the graphs show, while there is some variation, most nations and regions of the UK are broadly following a similar pattern.The fourth slide shows the daily figures for those who have sadly lost their lives after testing positive for coronavirus. Across all settings, the total number of deaths now stands at 40,883. That’s an increase of 286 fatalities since yesterday. When measured by a 7-day rolling average, the daily number of deaths currently stands at 216, down from a peak of 943 on 14 April.The fifth slide shows the deaths where coronavirus was confirmed or suspected reported by the Office for National Statistics. These figures take slightly longer to compile than the daily figures as they are drawn from death certificates. They include not just deaths confirmed with a positive test for COVID-19, but also those confirmed by a doctor without a test, and those where COVID-19 was suspected but not confirmed.The first chart shows that up to 29 May, the Office for National Statistics (ONS) reported a total of 50,107 deaths in the UK where COVID-19 was mentioned on the death certificate. This compares to the figure of 38,593 deaths confirmed with a positive test previously reported by the Department of Health and Social Care over the same period.The second chart shows deaths by place of occurrence. Since the start of the outbreak, 62% of registered COVID-19 deaths have occurred in hospitals and 31% have occurred in care homes.At the start of this crisis, we took the necessary step of closing vast numbers of shops – all but those we regarded as essential – to try and stop the spread of coronavirus and protect the public.That was the right decision, even though there is no escaping the hardships it will have caused for businesses and their staff.To support those workers, and businesses, we put in place an unprecedented package of support including, small business grants, loans, the job retention scheme, and the self-employed scheme.Now, thanks to the efforts of the British public in following social distancing rules, we have succeeded in reducing the number of infections and getting the R rate under control.That is why we can carefully begin to open parts of the economy which were required to be closed, in a phased and careful manner.On 1 June we allowed car showrooms and outdoor markets to open.Thanks to the on-going enormous efforts of people across the country, we continue to meet the Five Tests set out in the Prime Minister’s roadmap.And the R-rate continues to stay below 1.So I can confirm today that retail outlets which have been required to be closed, will be able to open their doors again from Monday 15 June so long as they comply with the COVID-secure guidelines we published on 25 May.This is the latest step in the careful restarting of our economy and will enable high streets up and down the country to spring back to life.Of course, many shops have remained open throughout the pandemic ensuring that we are able to buy the essentials we need.And I would like to thank those workers at supermarkets, pharmacies, post offices and other essential retailers for their dedication during this period.Many of these businesses rapidly adapted to introduce social distancing early on.Including special opening hours for vulnerable people, perspex screens at checkouts, floor markings to guide shoppers and limiting the number of customers allowed inside a store at one time.In the new normal, we have all got used to shopping with social distancing.Now is the right time to apply these principles more widely, to more shops, as we continue our cautious re-opening of the economy.To support this, on 25 May, my department published updated COVID-secure Safer Working guidance for people who work in or run shops or branches in the retail sector.This has given retail businesses enough time to make sure their premises are COVID-secure, and this will allow workers to return safely back to stores, and welcome back shoppers on Monday.This guidance was developed in close consultation with both national and independent retailers, business representative groups, trades unions, Public Health England and the Health and Safety Executive.Shops should re-open once they are able to follow the COVID-secure guidelines, giving confidence to both their staff and customers that they are opening safely.This means any business that is open must complete a COVID-19 specific risk assessment and take the necessary steps to manage those risks, as is their legal obligation.As part of the guidance, we have provided a notice that businesses should visibly display in their shop window or outside their door to show their customers they have read and taken steps to follow the guidance.If a shop reopens without putting in place responsible steps to reduce the transmission of the virus, we can take a range of actions, including issuing enforcement notices. Local authorities and the Health and Safety Executive regularly carry out checks and respond to concerns from the public regarding risks in the workplace.But of course, there are businesses which still remain closed.As soon as we can, we will publish further safer working guidance for restaurants, pubs and bars, as well as hairdressers, barbers, nail bars and related services.These documents will provide practical steps to allow those businesses to re-open in a manner that is as safe as possible for workers and their customers.I know there has been a lot of speculation about when we might be able to reopen these parts of the economy and I completely understand why we are all so keen to get them back up and running – I absolutely share your enthusiasm.But we continue to follow the roadmap, which sets out our ambition to reopen these sectors from 4 July at the earliest.In the meantime, we will continue to protect livelihoods and support businesses, so that they are ready to bounce back, and play their part, in the economic recovery.And as we consider measures needed to support our economic bounce-back we will be redoubling our efforts to listen to and work with the business community.We want to build an economy which is fairer, greener, more dynamic, more innovative and which attracts investment from all over the world.So, starting this week, I am leading 5 new ‘recovery roundtables’ bringing together businesses, business representative groups and leading academics.They will consider measures to support economic recovery and ensure we have the right skills and opportunities in place for our workforce.These sessions will feed directly into the government’s work on economic recovery and will help deliver the commitments we made to the British people only last December. These now take on an even greater sense of urgency and importance.Because while we have a laser-like focus on the immediate public health challenge in front of us, we recognise our debt to businesses which have played such a vital role in combating coronavirus and keeping our economy moving.And we will work, shoulder to shoulder, with our businesses as we get ready for our economic fight back.Thank you.
Using data collected from Facebook, Harvard sociologists have addressed one of the great unsolved puzzles of social science — do we form friendships with people because we share similar interests, or do we share similar interests with people because they are our friends?As described in the Proceedings of the National Academy of Sciences last month, the findings suggest that while people who share similar interests in music and movies are more likely to befriend one another, few interests are likely to spread among friends. It’s a result that challenges earlier research, which found that a host of social problems, from obesity to smoking to loneliness, quickly spread across social networks.“The idea that ‘birds of a feather flock together’ is something we’ve known about for a long time,” said Kevin Lewis, a Ph.D. candidate in sociology who co-authored the paper with independent scholar Jason Kaufman and sociology graduate student Marco Gonzalez. “It’s not terribly surprising that, if you and I like the same things, we might become friends.“What we’ve been able to show, however, is that this phenomenon is not actually as widespread as we once thought,” Lewis added. “There are only certain types of tastes that breed a connection. We’re also finding that this very common notion that what your friends do and like rubs off on you is not very widespread at all. We are not suggesting, of course, that taste in movies or music necessarily operates in the same way that obesity or depression does; but this paradigm that ‘everything spreads’ — it’s simply not true.”The researchers gathered information from the profiles of students at an anonymous college. Once a year for four years, the researchers took snapshots of students’ profiles, recording their friends and what kinds of music, movies, and books they liked. That information was then broken down further, into genrelike “clusters” representing broad areas of interest that might diffuse throughout a network of friends.Armed with that data, researchers used a computer program to evaluate how students’ friendship networks and preferences evolved over time, and to model the possible causes behind the changes.“We used a simulation-based approach,” Lewis said. “So if we have a snapshot taken at two different times, the model examines all the possible trajectories that could have led from one point to another and identifies which is most likely.”Importantly, Lewis added, the model controlled for a variety of possible causes for why two people might become friends or reasons why someone’s tastes might change over time, ensuring that researchers weren’t misdiagnosing the causes of those changes.In the case of music, the results showed that people who listen to classical or jazz music are likely to be friends. The same was true for fans of light and classic rock. When it comes to onscreen entertainment, fans of raunchy comedies and gory movies are likely to be friends, as well as fans of darkly satirical films. Surprisingly, Lewis said, there was no connection between book preferences and friendship.Only one type of taste — an interest in classical or jazz music — was found to spread across friendship networks, Lewis said.“It’s not often you find a non-finding to be important, but I think this finding absolutely is important,” Lewis said. “There is a tendency to believe in peer influence — we all believe that what our friends like rubs off on us because it’s very easy to think of examples when that has happened. But we don’t remember the myriad instances that it doesn’t happen.”“Much of Facebook’s business model is based on the assumption that Facebook users ‘influence’ one another through displays of things they ‘like’,” said Kaufman. “If you say you like a band, product, movie, etc., Facebook purports an ‘influence’ effect whereby your friends become more likely to adopt that preference in turn.“What we found is that only in very specific instances does anything like ‘influence’ occur,” he continued. “This stands in contrast to an active research literature on the ‘contagiousness’ of various behaviors, such as obesity, smoking, and happiness, and gives pause at the millions, if not billions, of dollars spent every year on so-called ‘social media’ advertising campaigns.”
Wiedower said Francis’ vision of the Church emphasizes solidarity with the poor and marginalized. O’Malley said the renewal of the Church occurs at the “existential margins” of the Church, an idea which he said Pope Francis continually expresses. Daley closed the Notre Dame panel by saying the interview must be understood in a context of love, and that while Pope Francis still believes in the rules and doctrine of the Church, these rules and beliefs must be grounded in a position of love. The Notre Dame discussion was hosted by Campus Ministry and titled “What did he just say?! Pope Francis Unfiltered” The panel featured Theology Professor Fr. Brian Daley, S.J., Kathleen Cummings, director of the Cushwa Center for the Study of American Catholicism and Tim O’Malley, director of the Notre Dame Center for Liturgy. “What he’s saying is stop worrying about how I’m going to change the Curia, and if you want the renewal of the Church, go to the existential margins,” O’Malley said. “The renewal of the Church doesn’t occur, as Francis is very clear in this interview, solely through hierarchical structures.” O’Malley said interviews are still important, but they do not play as large a role as the media seems to believe they do. “Pope Francis’ message is very uplifting, one that calls for healing and seeks love and refuge.” “Interviews don’t renew the Church. If interviews changed everything, necessarily, then Barack Obama would have solved the Congressional problem by now. [But] I’m not saying that interviews aren’t important,” he said. “The important thing about them is not that they’re rules, but that they embody a love that God has given to us,” Daley said. “And so I think getting your priorities straight is really part of the rhetoric of this and what [Pope Francis] wants to communicate.” At the Notre Dame panel, the group offered general thoughts on the impact of Pope Francis’s interview before opening the discussion to audience members, giving particular focus to the role of the media in the Church and Francis’s papacy. Cummings said one of the ways in which Pope Francis suggested this reform in the interview was with regard to the role of women in the Church. Daley, a Jesuit priest, said he thought Francis’ mission as Pope would not be centered on doing such interviews. In light of Pope Francis’s recent, extensive interview in “America” magazine, groups at Notre Dame and Saint Mary’s hosted separate panel discussions Monday to discuss the pope’s comments and their impact on the Catholic Church and on the faith lives of students. Cummings said she believed the interview marked the beginning of a reform movement led by Pope Francis. “He did talk about the need for a profound theology of womanhood that the Church does not yet have,” Cummings said. “I think my biggest takeaway from it, as someone who is interested in what this portends for the future of the Church, is that Pope Francis has made pretty clear … that he is preparing the faithful for a fairly significant program of reform, and he’s tipped his hand in the interview toward that in a variety of ways,” Cummings said. Cummings cited a direct quote from the interview in “America” in which Pope Francis said, “We should not even think … that ‘thinking with the church’ means only thinking with the hierarchy of the church.” At the Saint Mary’s panel, Piecuch said it is valuable to think of the Church as a field hospital, taking care of all. “I think giving interviews will not be the way to [accomplish Francis’s goals]. Some of these have been good, but it’s time now to kind of quiet down and do some other things,” Daley said. “My initial feeling about this interview was one of hope, ‘mustard seed’-type hope,” Wiedower said. The Saint Mary’s panel featured Sr. Veronique Wiedower, vice president for mission, Phyllis Kaminski, professor of Religious Studies, sophomore Sofia Piecuch and senior Haley Koth. “This is a call to take time to truly listen to people,” she said. “The Church is meant to bring us together rather than divide.”
Building on Recovery Act provisions implemented earlier this year, the U.S. Small Business Administration announced today it can now provide surety bond guarantees on federal contracts valued at up to $10 million, if the contracting officer certifies that the guarantee is in the best interests of the government. An Interim Final Rule is available for public inspection at The Federal Register.Currently, under a related provision of the Recovery Act that was implemented in March, SBA can provide bond guarantees up to $5 million through September 2010 on all public and private contracts and subcontracts. SBA partners with the surety industry to help small businesses that would otherwise be unable to obtain bonding in the traditional commercial marketplace. Under the partnership, SBA provides a guarantee to the participating surety company of between 70 and 90 percent of the bond amount. Raising the surety bond limit is a critical step in making sure small businesses in the construction and service sector have access to federal contracting opportunities that will help drive economic recovery, SBA Administrator Karen Mills said. These changes support small and emerging businesses nationwide, particularly construction contractors who have seen their markets hurt by a poor economy and lagging construction.Additional program enhancements published in the rule include:a new small business size standard for this program;authorization for SBA to exercise discretion in deciding bond liability issues; and,a definition of Order issued under an Indefinite Delivery Contract.The new size standard (which will be in effect until Sept. 30, 2010) temporarily replaces the current size standard for the surety bond guarantee program. It states that a business is small if the business, combined with its affiliates, does not exceed the size standard designated for the primary industry of the business combined with its affiliates. The North American Industry Classification System (NAICS) Codes contained in 13 CFR Part 121 establishes size standards for all industries http://www.sba.gov/contractingopportunities/owners/basics/GC_SMALL_BUSIN(link is external)….Through its Bond Guarantee program, SBA will also help by guaranteeing bid, payment and performance bonds to protect the project owner against financial loss if a contractor defaults or fails to perform.Finally, the rule adds a definition for an Order issued under an Indefinite Delivery Contract to clarify that SBA bond guarantees apply to individual orders, as well as contracts.SBA assistance in locating a participating surety company or agent, and completing application forms, is available online. For more information on SBA s Surety Bond Guarantee Program, including Surety Office contacts, go online to http://www.sba.gov/osg/(link is external) , or call 1-800-U ASK SBA.Source: SBA. July 23, 2009.
In the last three months, both Democrats and Republicans have sponsored Federal legislation to compel online retailers to collect sales and use tax and several states have moved forward with their own legislation, including Vermont, based on a review of online nexus rules by CCH, a Wolters Kluwer business and the leading global provider of tax, accounting and audit information, software and services (CCHGroup.com).”Whether legislatively compelled at the Federal or state level or through online retailers seeing it as inevitable, the trend is moving toward more online retailers collecting sales and use taxes,” said Daniel Schibley, JD, CCH Senior State Tax Analyst. “While it may not have significant implications for this holiday tax season, consumers should be prepared to start seeing sales tax collected on more and more of their online purchases in the years ahead as cash-strapped states look for more revenue sources.”Overall, 45 states currently have a sales tax and 16 states have enacted or have legislation proposed to require online retailers to collect sales and use tax or, at the very least, to more strongly urge in-state customers to pay use tax. Sales tax generally has two parts ‘ the sales portion paid by the retailer and the use portion paid by the consumer. Under existing rules, individuals are required to pay personal use tax in states with a sales tax if the retailer does not collect the tax. However, there is very little voluntary compliance among consumers.Below, CCH reviews the two Federal bills and outlines the strategies states are taking independently under a variety of remote seller collection bills, also known as “Amazon laws,” to increase collection of taxes for online sales.Marketplace Equity Act and Main Street Fairness ActUnder existing law, retailers are required to collect sales taxes for purchases made in states in which they have a physical presence, or nexus. In Quill vs. North Dakota , the Supreme Court, however, also ruled that sales tax structures across the United States are too complicated to require retailers to collect sales taxes if they have no physical presence and that Congress would need to determine if future systems put in place would be simple enough to compel remote retailers to collect sales taxes.Toward that end, the bipartisan-backed Marketplace Equity Act (MEA) was introduced in mid-October into the House of Representatives. The bill was in response to the Main Street Fairness Act introduced in July.The Main Street Fairness Act would give states following the Streamlined Sales Tax (SST) Agreement rules the authority to require retailers, with limited exceptions, to collect sales tax on online purchases, regardless of nexus. The SST effort is an initiative to simplify state sales tax so that there are common definitions for taxable products and uniform procedures across the states. To date, 24 states have passed laws to abide by SST rules. However, the Main Street Fairness Act was introduced in both the Senate and House with only Democratic sponsors.The MEA, which has the support of the Retail Industry Leaders Association, was introduced with the hopes of gaining support among Republicans. It would not require states to join the SST Agreement or make the system changes required under SST. Rather under MEA, a state would be authorized to require remote sellers to collect tax for sales into that state so long as state law provided the following:A small seller exception for remote sellers with gross annual receipts nationwide not exceeding $1 million, or in the state not exceeding $100,000;A single tax return for use by remote sellers and a single authority in the state with which the return must be filed; andAn identical tax base and exemptions throughout the state for remote sellers.Additionally, under MEA, states would be required to adopt a rate structure for remote sellers, with certain restrictions. The three acceptable rate structures would be:A single statewide blended rate that includes both the state rate and local rates;A maximum state rate, exclusive of tax imposed by local jurisdictions; andA destination rate, which would be the sum of the state rate and the local rate into which the sale is made.According to Schibley, it’s doubtful the MEA legislation will gain much traction in the current Congressional climate.”It will be assigned to a committee and could have a hearing before next year, but chances of passage are remote,” Schibley said, adding that among the long-shot possibilities is that it is taken up by the deficit-reduction super committee.States’ Remote Seller Collection Bills Gain MomentumWhile Federal legislation appears stalled, states continue to move forward with their own approaches to require online retailers to collect sales tax. Collectively, these remote seller collection bills require online retailers that have some type of connection with the state to collect state sales tax.According to Schibley, remote seller collection bills have different state-specific nuances but tend to fall into four general categories:Click-through-nexus LegislationClick-through-nexus rules generally require an online retailer to collect sales tax if it solicits sales with links on an in-state business’ website and pays those website operators a commission. The argument is that this arrangement is akin to having an in-state sales force. Eight states have passed click-through-nexus legislation:Arkansas;California;Connecticut;Illinois;New York;North Carolina;Rhode Island; andVermont.Additionally, click-through-nexus bills have been introduced in Massachusetts, Michigan, Pennsylvaniaand Tennessee. The Michigan legislation also includes provisions for affiliate nexus, and the Pennsylvanialegislation includes provisions for affiliate nexus and reporting and notice rules, both detailed below.”Amazon has made headlines by canceling all its relationships with partner sites in states that had enacted click-through legislation, with the exception of New York,” Schibley said. He added that last month California lawmakers gave online retailers a one-year reprieve from having to collect sales tax from in-state customers and Amazon agreed to begin collecting by January 2013.”Amazon is one of the largest online retailers, so people are watching the various disputes in which it is involved and how it is responding,” Schibley said.Affiliate-nexus LegislationAffiliate-nexus rules generally apply if the online retailer has an affiliation with a company doing business in the state; for example, a sister company or subsidiary, selling goods under a similar business name, or sharing in-state employees or facilities. Six states have recently enacted affiliate-nexus laws:Arkansas;California;Colorado;Illinois;South Dakota; andTexas.Reporting Requirement LegislationThese rules so far have only been enacted in Colorado and are included in the Pennsylvania legislation. They require a retailer selling into the state but not collecting sales tax to send the state an annual statement of everyone in the state it shipped to and the value of those purchases. The state can then pursue the individual in order to collect the use tax. According to Schibley, the Direct Marketing Association currently is challenging the Colorado law in Federal court and the court has blocked enforcement while the two parties lay out their case.Notification RulesThese rules require online retailers to place a notice on their website informing customers they are required to pay the use tax. States with notification rules include:Colorado;Oklahoma;South Dakota; andVermont.D.C. Remote Collection Bill Could Offer Added Insight into Congressional PositionAdditionally, Schibley noted that the District of Colombia adopted remote seller legislation in July and because Congress must review all District of Columbia legislation, it’s being closely watched for their reaction.”The legislation requires remote sellers to start collecting sales tax once the rules have been established,” Schibley said. “But it does not give a lot of detail on what those rules will be, so as district lawmakers define these, people will be looking at how Congress reacts.”About CCH, a Wolters Kluwer businessCCH, a Wolters Kluwer business (CCHGroup.com) is the leading global provider of tax, accounting and audit information, software and services. CCH is based in Riverwoods, Ill. Follow us now on [email protected](link sends e-mail). Wolters Kluwer (www.wolterskluwer.com(link is external)) is a market-leading global information services company.SOURCE CCH, a Wolters Kluwer business RIVERWOODS, Ill., Oct. 19, 2011 /PRNewswire/ —
We can’t believe it’s already April, but we’re happy to announce that our April 2018 issue is live and available for pickup at your local newsstand. In this issue, we discuss a proposed bill allowing mountain bikes in wilderness areas, the outdoor family guide, best trails for toddlers, endangered species, outdoor education, and Cherokee’s booming outdoor industry. Check out the articles below:[column size=one_half position=first ][/column][column size=one_half position=last ][/column][column size=one_half position=first ][/column][column size=one_half position=last ][/column][column size=one_half position=first ][/column][column size=one_half position=last ][/column]