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pengertian modus mean median

scirj-E-Payment System Adoption in Nigerian Ministries, Departments and Agencies (MDAs) Gains and Ch

ICT is a fast developing technology; its application typically involves the introduction or enhancement of systems or technology to meet a particular business need. An example of such application is the e-Payment system, a subset of e-Government that enables us to perform financial transactions electronically. A survey was conducted in the federal government of Nigeria’s Ministries, Departments and Agencies (MDAs) to examine the gains and challenges of the e-Payment system commenced on January 1st, 2009. Non-parametric tests were used to establish the rank orders of gains from e-Payment and the challenges, based on median values for each variable, as well as the number of valid answers. The result revealed the most appreciated gains and most encountered challenges of the new system. The t-Test result for the gains of e-Payment shows that the mean number of positive response was significantly different (P < 0.01) from that of the negative response for each of the gains. Also, the t-Test

Finding right medical billing services in california for your healthcare practice

Doctors and dentists were paid the highest in California in the first quarter of 2014. In 2013, their average base pay was $204,764 and median pay was around $234,000. Are you among the high performing medical practices in California? If not, partnering with a reputed billing company can help to enhance revenue generation for your practice. goo.gl/C8n7Cb

pedoman umum perencanaan pengadaan barang/jasa pemerintah ...

PEDOMAN UMUM PERENCANAAN PENGADAAN BARANG/JASA PEMERINTAH DI LINGKUNGAN KEMENTERIAN/LEMBAGA/SATUAN KERJA PERANGKAT DAERAH/INSTITUSI LAINNYA DAFTAR ISI BAB I KETENTUAN UMUM 1 1.1 Pendahuluan 1 1.2 Pengertian Istilah 1 1.3 Dasar Hukum 3 1.4 Maksud dan Tujuan 4 1.4.1 Maksud 4 1.4.2 Tujuan 4 1.5 Ruang Lingkup 1.5.1 4 Prosedur Penyusunan Rencana Umum Pengadaan Barang/Jasa 1.5.2 BAB II 4 Persiapan Pelaksanaan Pengadaan Barang/Jasa 5 PROSEDUR PENYUSUNAN RENCANA UMUM PENGADAAN BARANG/JASA 6 2.1 Penyusunan RKA-K/L/D/I 6 2.2 Penyusunan Rencana Umum Pengadaan dan hubungannya dengan Penyusunan Rencana Kerja dan Anggaran K/L/D/I 2.2.1 Penyusunan Rencana hubungannya dengan Umum PP Pengadaan No.90/2010 dan 7 dan PP No.21/2004 2.2.2 Penyusunan 7 Rencana Umum Pengadaan dan hubungannya dengan PP No.58/2005 2.3 7 Tahapan Kegiatan Penyusunan Rencana Umum Pengadaan Barang/Jasa 11 2.3.1 Identifikasi Kebutuhan Barang/Jasa 11 2.3.2 Penyusunan dan Penetapan Rencana Penganggaran 17 2.3.3 Penetapan Kebijakan Umum Tentang Pemaketan Pekerjaan 18 2.3.4 Penetapan Kebijakan Umum Tentang Cara Pengadaan Barang/Jasa 2.3.5 Penetapan 19 Kebijakan Umum Tentang 22 Pengorganisasian Pengadaan 2.3.6 Penyusunan Kerangka Acuan Kerja (KAK) 22 2.3.7 Penyusunan Jadwal Kegiatan Pengadaan 23 2.3.8 Pengumuman Rencana Umum Pengadaan 24 Barang/Jasa BAB III PROSEDUR PERSIAPAN PELAKSANAAN PENGADAAN BARANG/JASA 25 3.1 25 Persiapan Pelaksanaan Pengadaan Swakelola 3.1.1 Pelaksanaan Swakelola oleh K/L/D/I Penanggung jawab Anggaran 3.1.2 25 Pelaksanaan Swakelola oleh Instansi Pemerintah Lain Pelaksana Swakelola 3.1.3 29 Pelaksanaan Swakelola oleh Kelompok Masyarakat Pelaksana Swakelola 3.2 Persiapan Pelaksanaan Pengadaan 34 Melalui Penyedia 38 Barang/Jasa 3.2.1 Perencanaan Pemilihan Penyedia Barang/Jasa 38 3.2.2 Pemilihan Sistem Pengadaan Barang/Jasa 38 3.2.3 Penetapan Metode Penilaian Kualifikasi Penyedia Barang/Jasa 3.2.4 42 Penyusunan Jadwal Pelaksanaan Pemilihan Penyedia Barang/Jasa 44 3.2.5 Penyusunan Dokumen Pengadaan Barang/Jasa 44 3.2.6 Penetapan Harga Perkiraan Sendiri (HPS) 47 BAB IV PEMANTAUAN DAN EVALUASI PERENCANAAN PENGADAAN BARANG/JASA 4.1 Maksud Dan Tujuan 53 4.2 Ruang Lingkup 53 4.3 Prosedur Pemantauan dan Evaluasi 54 4.3.1 Pemantauan 54 4.3.2 Evaluasi dan Pelaporan 54 4.3.3 BAB V 53 Pembinaan 54 PENUTUP 55 LAMPIRAN-LAMPIRAN 1. Lampiran (2 – 1) Bagan Alir Proses Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (PP No.90/2010) 2. Lampiran (2 – 2) Bagan Alir Proses Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (PP No.21/2004) 3. Lampiran (2 – 3) Bagan Alir Proses Penyusunan Rencana Kerja dan Anggaran SKPD (PP No.58/2005) 4. Lampiran (2 – 4) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Barang K/L/D/I 5. Lampiran (2 – 5) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Pekerjaan Konstruksi K/L/D/I 6. Lampiran (2 – 6) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Jasa Konsultansi K/L/D/I 7. Lampiran (2 – 7) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Jasa Lainnya K/L/D/I 8. Lampiran (2 – 8) Contoh Format Pengorganisasian Pengadaan 9. Lampiran (2 – 9) Contoh Format Kerangka Acuan Kerja Pengadaan Barang 10. Lampiran (2 – 10) Contoh Format Kerangka Acuan Kerja Pengadaan Pekerjaan Konstruksi 11. Lampiran (2 – 11) Contoh Format Kerangka Acuan Kerja untuk Pengadaan Jasa Konsultansi 12. Lampiran (2 – 12) Contoh Format Kerangka Acuan Kerja untuk Pengadaan Jasa Lainnya 13. Lampiran (2 – 13) Contoh Format Kerangka Acuan Kerja untuk Pengadaan Pekerjaan Swakelola 14. Lampiran (2 – 14) Contoh Format Jadwal Kegiatan Pengadaan Barang/Jasa 15. Lampiran (2 – 15) Contoh Format Rencana Umum Pengadaan Barang/Jasa 16. Lampiran (2 – 16) Contoh Format Pengumuman Rencana Umum Pengadaan Barang/Jasa

Pedoman umum perencanaan pengadaan barang/jasa

DAFTAR ISI BAB I KETENTUAN UMUM 1 1.1 Pendahuluan 1 1.2 Pengertian Istilah 1 1.3 Dasar Hukum 3 1.4 Maksud dan Tujuan 4 1.4.1 Maksud 4 1.4.2 Tujuan 4 1.5 Ruang Lingkup 1.5.1 4 Prosedur Penyusunan Rencana Umum Pengadaan Barang/Jasa 1.5.2 BAB II 4 Persiapan Pelaksanaan Pengadaan Barang/Jasa 5 PROSEDUR PENYUSUNAN RENCANA UMUM PENGADAAN BARANG/JASA 6 2.1 Penyusunan RKA-K/L/D/I 6 2.2 Penyusunan Rencana Umum Pengadaan dan hubungannya dengan Penyusunan Rencana Kerja dan Anggaran K/L/D/I 2.2.1 Penyusunan Rencana hubungannya dengan Umum PP Pengadaan No.90/2010 dan 7 dan PP No.21/2004 2.2.2 Penyusunan 7 Rencana Umum Pengadaan dan hubungannya dengan PP No.58/2005 2.3 7 Tahapan Kegiatan Penyusunan Rencana Umum Pengadaan Barang/Jasa 11 2.3.1 Identifikasi Kebutuhan Barang/Jasa 11 2.3.2 Penyusunan dan Penetapan Rencana Penganggaran 17 2.3.3 Penetapan Kebijakan Umum Tentang Pemaketan Pekerjaan 18 2.3.4 Penetapan Kebijakan Umum Tentang Cara Pengadaan Barang/Jasa 2.3.5 Penetapan 19 Kebijakan Umum Tentang 22 Pengorganisasian Pengadaan 2.3.6 Penyusunan Kerangka Acuan Kerja (KAK) 22 2.3.7 Penyusunan Jadwal Kegiatan Pengadaan 23 2.3.8 Pengumuman Rencana Umum Pengadaan 24 Barang/Jasa BAB III PROSEDUR PERSIAPAN PELAKSANAAN PENGADAAN BARANG/JASA 25 3.1 25 Persiapan Pelaksanaan Pengadaan Swakelola 3.1.1 Pelaksanaan Swakelola oleh K/L/D/I Penanggung jawab Anggaran 3.1.2 25 Pelaksanaan Swakelola oleh Instansi Pemerintah Lain Pelaksana Swakelola 3.1.3 29 Pelaksanaan Swakelola oleh Kelompok Masyarakat Pelaksana Swakelola 3.2 Persiapan Pelaksanaan Pengadaan 34 Melalui Penyedia 38 Barang/Jasa 3.2.1 Perencanaan Pemilihan Penyedia Barang/Jasa 38 3.2.2 Pemilihan Sistem Pengadaan Barang/Jasa 38 3.2.3 Penetapan Metode Penilaian Kualifikasi Penyedia Barang/Jasa 3.2.4 42 Penyusunan Jadwal Pelaksanaan Pemilihan Penyedia Barang/Jasa 44 3.2.5 Penyusunan Dokumen Pengadaan Barang/Jasa 44 3.2.6 Penetapan Harga Perkiraan Sendiri (HPS) 47 BAB IV PEMANTAUAN DAN EVALUASI PERENCANAAN PENGADAAN BARANG/JASA 4.1 Maksud Dan Tujuan 53 4.2 Ruang Lingkup 53 4.3 Prosedur Pemantauan dan Evaluasi 54 4.3.1 Pemantauan 54 4.3.2 Evaluasi dan Pelaporan 54 4.3.3 BAB V 53 Pembinaan 54 PENUTUP 55 LAMPIRAN-LAMPIRAN 1. Lampiran (2 – 1) Bagan Alir Proses Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (PP No.90/2010) 2. Lampiran (2 – 2) Bagan Alir Proses Penyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (PP No.21/2004) 3. Lampiran (2 – 3) Bagan Alir Proses Penyusunan Rencana Kerja dan Anggaran SKPD (PP No.58/2005) 4. Lampiran (2 – 4) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Barang K/L/D/I 5. Lampiran (2 – 5) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Pekerjaan Konstruksi K/L/D/I 6. Lampiran (2 – 6) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Jasa Konsultansi K/L/D/I 7. Lampiran (2 – 7) Contoh Format Daftar Pertanyaan Identifikasi Kebutuhan Jasa Lainnya K/L/D/I 8. Lampiran (2 – 8) Contoh Format Pengorganisasian Pengadaan 9. Lampiran (2 – 9) Contoh Format Kerangka Acuan Kerja Pengadaan Barang 10. Lampiran (2 – 10) Contoh Format Kerangka Acuan Kerja Pengadaan Pekerjaan Konstruksi 11. Lampiran (2 – 11) Contoh Format Kerangka Acuan Kerja untuk Pengadaan Jasa Konsultansi 12. Lampiran (2 – 12) Contoh Format Kerangka Acuan Kerja untuk Pengadaan Jasa Lainnya 13. Lampiran (2 – 13) Contoh Format Kerangka Acuan Kerja untuk Pengadaan Pekerjaan Swakelola 14. Lampiran (2 – 14) Contoh Format Jadwal Kegiatan Pengadaan Barang/Jasa 15. Lampiran (2 – 15) Contoh Format Rencana Umum Pengadaan Barang/Jasa 16. Lampiran (2 – 16) Contoh Format Pengumuman Rencana Umum Pengadaan Barang/Jasa 17. Lampiran (3 – 1) Contoh Format Harga Perkiraan Sendiri (HPS) untuk Pengadaan Barang 18. Lampiran (3 – 2) Contoh Format Harga Perkiraan Sendiri (HPS) untuk Pengadaan Pekerjaan Konstruksi 19. Lampiran (3 – 3) Contoh Format Harga Perkiraan Sendiri (HPS) untuk Pengadaan Jasa Konsultansi 20. Lampiran (3 – 4) Contoh Format Harga Perkiraan Sendiri (HPS) untuk Pengadaan Jasa Lainnya 21. Lampiran (3 – 5) Contoh Format Rencana Anggaran Biaya Pekerjaan Swakelola 22. Lampiran (3 – 6) Contoh Format Naskah Kesepakatan Kerja Sama Pengadaan Swakelola 23. Lampiran (4 – 1) Contoh Format Daftar Simak Pemantauan dan Evaluasi Perencanaan Pengadaan DAFTAR PUSTAKA

Pengertian Buku Teks ...
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Textbook mempunyai padanan kata buku pelajaran (Echols & Sadily, 2006: 584). Selanjutnya textbook dijelaskan sebagai “a book giving instruction in a subject used especially in schools” (Crowther, 1995: 1234) yang dapat diterjemahkan bahwa buku teks adalah buku yang memberikan petunjuk dalam sebuah pelajaran khususnya di sekolah. Buku teks adalah buku pelajaran dalam bidang studi tertentu, yang merupakan buku standar, yang disusun oleh para pakar dalam bidang itu untuk maksud-maksud dan tujuan instruksional, yang diperlengkapi dengan saranasarana pengajaran yang serasi dan mudah dipahami oleh para pemakainya di sekolah-sekolah dan perguruan tinggi sehingga dapat menunjang sesuatu program pengajaran (Tarigan dan Tarigan, 1986: 13). Berdasar pendapat tersebut, buku teks digunakan untuk mata pelajaran tertentu. Penggunaan buku teks tersebut didasarkan pada tujuan pembelajaran yang mengacu pada kurikulum. Selain menggunakan buku teks, pengajar dapat menggunakan sarana-sarana ataupun teknik yang sesuai dengan tujuan yang sudah dibuat sebelumnya. Penggunaan yang memadukan buku teks, teknik serta sarana lain ditujukan untuk mempermudah pemakai buku teks terutama peserta didik dalam memahami materi.

Getting started with Logitech® Wireless Speaker Adapter for Bluetooth® audio devices

1. Connect the power supply to the wireless speaker adapter. 2. Plug the power supply into an AC outlet. 3. Connect the wireless speaker adapter to powered speakers or an AV receiver using the included Y-cable. 4. Press the connect button on the wireless speaker adapter to place it in Bluetooth® pairing mode. 5. The wireless speaker adapter connects to smart phones, tablets, and Bluetooth-enabled computers. Put your Bluetooth device in pairing mode. (Refer to the documentation that comes with your device for pairing instructions.) If your Bluetooth device requests a security code, PIN, or pass code, enter 0000. The Bluetooth connection is made. You’re ready to play some music. 1. Schließen Sie das Stromkabel an den Adapter an. 2. Schließen Sie das Stromkabel an eine Steckdose an. 3. Schließen Sie den Wireless Speaker Adapter mithilfe des mitgelieferten Y-Kabels an Lautsprecher mit eigenem Stromanschluss oder an einen AV-Empfänger an. 4. Drücken Sie die Verbindungstaste auf dem Adapter, um ihn in den Bluetooth®-Pairing-Modus zu versetzen. 5. Der Wireless Speaker Adapter kann eine Verbindung zu Smartphones, Tablet-PCs und Bluetooth-fähigen Computern herstellen. Versetzen Sie Ihr Bluetooth-Gerät in den PairingModus. (In der Dokumentation zu Ihrem Gerät finden Sie Anweisungen zum Pairing.) Falls Ihr Bluetooth-Gerät Sie zur Eingabe eines Sicherheitscodes, einer PIN oder eines Passcodes auffordert, geben Sie 0000 ein. Die Bluetooth-Verbindung wurde hergestellt. Sie können jetzt Musik hören.

Kunci Jawaban Soal Essai Paket A.pdf

Kunci jawaban Babak FINAL Jenis soal : ESSAY 1. Kinerja bensin diukur berdasarkan nilai oktan (octane number) yaitu keberadaan senyawa 2,2,4 - trimetil pentane (isooktana) dengan nilai oktan 100, sedangkan nheptana nilai oktannya adalah nol. a. Gambarkan struktur 2,2,4 – trimetil pentane dan n – heptana (20 Point) Penyelesaian : b. Gambarkan semua isomer struktur n-heptana dan namai secara IUPAC (30 Point) Penyelesaian : c. Gambarkan struktur dan nama IUPAC alkena paling sederhana yang mempunyai isomer cis dan trans. (30 Point) Penyelesaian : d. Jelaskan pengertian bensin dengan angka oktan 75 % (20 Point) Penyelesaian : Angka oktan pada bensin ditentukan dengan adanya senyawa trimetil pentane dan nheptana dimana apabila pada bensin memiliki angka oktan 100 % maka pada besin tersebut terkandung senyawa trimetil pentane banding senyawa n-heptana yaitu 100 : 0, sehingga apabila bensin dengan angka oktan 75 % maka dalam bensin tersebut terkandung 75 % senyawa trimetil pentane dan 25 % senyawa n-heptana. 2. Reaksi : 2NOBr (g)  2NO (g) + Br2 (g) H = +16,1 kJ Diketahui : Tekanan awal NOBr = 0,65 atm. : NOBr telah terurai sebanyak 28% (Saat Kstb) (a) Tuliskan bentuk tetapan kesetimbangan, Kp. (10 poin) Penyelesaian : Kp  [p NO ] 2 [p Br2 ] [p NOBr ] 2 (b) Tentukan tekanan parsial gas NOBr, NO, dan Br2 setelah tercapai keadaan kesetimbangan. (30 poin) Penyelesaian : 100  28 p NOBr   0,65 atm  0,468 atm 100 28 p NO   0,65 atm  0,182 atm 100 p Br2  28 2 100  0,65 atm  0,091 atm (c) Tentukan tekanan total sesudai tercapai kesetimbangan (20 poin) Penyelesaian : (100  28 )  (28  14 ) 114 p tot  [ ]  0,65 atm   0,65 atm  0,741 atm 100 100 (d) Hitung nilai tetapan kesetimbangan, Kp pada temperatur tersebut. (20 poin) Penyelesaian :

Retail Market Flyer - Downtown Raleigh Alliance

DOWNTOWN OPPORTUNITIES FOR GROWING RETAILERS DOWNTOWN RALEIGH’S FAST FACTS: • 11% annual restaurant sales tax growth  • 91,660 residents live within three miles  • 40,000 daytime office workers • 3.3 million visitors in 2012 • 108 outdoor festivals in 2012 • 37,000 students within two miles  • 1,200 apartments planned or under  construction JOIN DOWNTOWN’S GROWING LIST of popular dining establishments including Sullivan’s Steakhouse, Mellow Mushroom, Starbucks Coffee Company, and Carolina Ale House. Several downtown Raleigh retailers and restaurants have recently received national recognition, including Raleigh Denim, Holly Aiken Bags + Stitch, The Pit, and Ashley Christensen Restaurants. © Cheryl Gottschall © Stacey Simeone Downtown Raleigh is a dining and nightlife destination supported by its growing number of daytime employees, residents and evening/ weekend-oriented traffic drivers. Revitalized historic buildings and new construction, mixeduse projects present great opportunities for fast casual and fine dining restaurants as well as service retailers exploring urban store concepts. And there are several prime locations available for entertainment and grocery-anchored developments seeking heavily trafficked sites. FOR RETAIL MARKET INFORMATION PLEASE CONTACT Jim Stella Downtown Retail Recruiter 919.821.6980 | jimstella@downtownraleigh.org www.YouRHere.com RALEIGH, NC DOWNTOWN OPPORTUNITIES FOR GROWING RETAILERS DOWNTOWN DEMOGRAPHICS 1-mile 3-mile 5-mile 2011 Total Population 14,817 91,660 191,708 2011 Households 5,851 32,967 72,516 Average Household Income $38,650 $53,178 $60,438 Median Age 32.9 29.1 29.9 DOWNTOWN VISITOR COUNTS 2012 NC Museum of Natural Sciences 1,224,611 Marbles Kids Museum/IMAX® 611,048 Progress Energy Center for the Performing Arts 389,641 NC Museum of History 342,371 Raleigh Convention Center

Multiple sclerosis, an unlikely cause of chronic cerebrospinal ...

Objectives It is unknown if a relationship exists between multiple sclerosis and chronic cerebrospinal venous insufficiency and if this venous pathology is a causal factor for multiple sclerosis or is a product of a neurological disease. Even so, one should expect that if multiple sclerosis were the cause for venous lesions, then patients with an extended history of the disease would present with a more severe venous pathology. Design Retrospective analysis of catheter venography of the azygous and internal jugular veins, and duration of clinical history of the disease in multiple sclerosis patients. Regional Silesian Board of Physicians in Katowice, Poland (approval number 7/ 2010). The study has been registered at ClinicalTrials.gov, identifier NCT01264848 Guarantor MS Contributorship All authors contributed equally Acknowledgements None Reviewer Ali Yagan Setting Mono-profile specialist hospital. Participants 353 multiple sclerosis patients, with duration of the disease: 0.5-41 years (median: 10 years). Main outcome measures We performed statistical analysis of the correlations between the duration of multiple sclerosis and the degree and number of venous lesions revealed using catheter venography. Results We observed weak, statistically insignificant correlations between the severity of chronic cerebrospinal venous insufficiency and the duration of multiple sclerosis. For the cumulated scores of venous lesions, Spearman and Kendall’s tau correlation coefficients were 0.03 and 0.02, respectively; for maximal scores of venous lesions, coefficients were 0.06 and 0.05, while for the number of diseased veins they were 0.007 and 0.006, respectively. Consequently, this analysis did not yield any data supporting the idea that MS is the cause of venous lesions. Conclusion The results of our survey indicated that venous malformations are most likely congenital, and multiple sclerosis had no...

State Sales Tax Rates and Vendor Discounts - Federation of Tax ...

STATE SALES TAX RATES AND VENDOR DISCOUNTS (January 1, 2014) STATE ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA COLORADO CONNECTICUT DELAWARE FLORIDA GEORGIA HAWAII IDAHO ILLINOIS INDIANA (2) IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND MASSACHUSETTS MICHIGAN MINNESOTA MISSISSIPPI MISSOURI MONTANA NEBRASKA NEVADA (9) NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEW YORK NORTH CAROLINA NORTH DAKOTA OHIO OKLAHOMA OREGON PENNSYLVANIA RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH (3) VERMONT VIRGINIA (3) WASHINGTON WEST VIRGINIA WISCONSIN WYOMING DIST. OF COLUMBIA U. S. MEDIAN STATE SALES VENDOR TAX RATE RANK DISCOUNT MAX/MIN 4.0% 39 5.0%-2.0% (1) $400/month (max) ------------------------- ----------N/A---------------------------------------5.6% 28 1.0% $10,000/year (max) 6.5% 9 2.0% $1,000/month (max) 7.50% 1 None 2.9% 46 2.22% (4) 6.35% 11 None ------------------------------------N/A---------------------------------------6.0% 16 2.5% $30/report (max) 4.0% 39 3.0%-0.5% (1) 4.0% 39 None 6.0% 16 None (5) 6.25% 12 1.75% $5/year (min) 7.0% 2 0.73% (2) 6.0% 16 None 6.15% 15 None 6.0% 16 1.75%-1.5% (1) $50/month (max) 4.0% 39 0.935% 5.5% 29 None (5) 6.0% 16 1.2%-0.90% (1) $500/return (max) 6.25% 12 None 6.0% 16 0.5% (6) $6/monh (min), $15,000/month (max) 6.875% 7 None 7.0% 2 2.0% $50/month (max) 4.225% 37 2.0% ------------------------------------N/A----------------------------------------5.5% 29 2.5% $75/month (max) 6.85% 7 0.25% ------------------------------------N/A----------------------------------------7.0% 2 None 5.125% 31 None 4.0% 39 5.0% $200/quarter (max) 4.75% 34 None 5.0% 32 1.5% $110/month (max) 5.75% 26 0.75% 4.5% 36 1.0% 2,500/month (max) ------------------------------------N/A----------------------------------------6.0% 16 1.0% 7.0% 2 None 6.0% 16 3.0%-2.0% (1) $3,100/year (max) 4.0% 39 0.015 (10) 7.0% 2 None 6.25% 12 0.5% (7) 4.7% 34 1.31% 6.0% 16 None (5) 4.3% 37 1.6%-0.8% (8) 6.5% 9 None 6.0% 16 None 5.0% 32 0.5% $10/period (min) 4.0% 39 None 5.75% 5.75% 26 None 27 states allow vendor discounts Source: Compiled by FTA from various sources. (1) In some states, the vendors' discount varies by the amount paid. In AL and SC, the larger discounts apply to the first $100. In GA, the larger discount applies to the first $3,000. In KY, the larger discounts apply to the first $1,000, while MD applies the larger discount to annual collections of $6,000. The lower discounts apply to the remaining collections above these amounts. (2) Utilities are not permitted to take discount. Collection allowances are 0.73% if total sales tax collected is less than $60,000; 0.53% if total taxes is between $60,000 and $600,000; 0.26% if total sales tax collected is more than $600,000. (3) Rate does not include a statewide local rate of 1.0% in VA and 1.25% in UT. (4) Local option sales tax discount varies from 0% to 3.33%. (5) Vendors are allowed to keep any excess collections prescribed under the bracket system. (6) Vendor discount only applies to the first 4.0% of the tax. A 0.75% discount if paid by the 7th of the month. (7) An additional discount of 1.25% applies for early payment. (8) Discount varies; 1.2% (1.6% for food) of the first $62,500, 0.92% (1.2%) of the amount to $208,000, and 0.6% (0.8%) of the remainder. Applies to the state tax only. No discount allowed on electronically file returns. (9) Sales tax rate in AZ is scheduled to fall to 5.6% on 6/1/13; KS will fall to 5.7% and NV will fall to 6.5% on 7/1/13. (10) Electronic Filers only. FEDERATION OF TAX ADMINISTRATORS -- JANUARY 2014

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