1 .There are   already pharmaceutical drugs with cannabis content that are available in the market.  Why use medical marijuana when there are already two FDA-approved drugs with synthetic cannabinoids? Sativex.  Recommended treatment for neuropathic pain and spasticity in patients with Multiple Sclerosis (MS). Subscribe to our newsletter and stay informed of all the latest and greatest Weed Depot and marijuana industry news! Understanding the medical reasons for abortion is important when debating this highly emotional issue.
Today, research suggests that approximately 1.2 million abortions are performed each year in the United States.
Medical reasons for abortion, while not as common, present much more difficult choices for the pregnant woman. For a couple who was actively trying to conceive, finding out their baby will be born with a serious birth defect can be a devastating experience. It should be noted that while some of the birth defects listed above are medically classified as "incompatible with life," others are not. Although most women are able to successfully carry a pregnancy to term with no risk to their own health, there are some women who have medical conditions that make it difficult or dangerous to give birth. Abortions done to preserve the mental health of the mother, such as when the pregnancy is the result of rape or incest, may also be classified as one of the valid medical reasons for abortion. Typically, people with medical conditions use medical bracelets to alert emergency personnel if they are unconscious or unable to communicate. Ben Roberts, a diabetic, told USA Today he lost more than $1,000 worth of bracelets since age 6 before finally deciding to get a medical tattoo [source: Chason]. Because the American Medical Association has no guidelines regarding medical tattoos, paramedics or hospitals have no legal obligation to follow their instructions. And finally, as a nod to the animal kingdom, Bonafide mentions that female dogs sometimes receive a small line tattoo to indicate they were spayed. While physicians typically shy away from listing medical prices on their website, there is a way to do it to ensure patients and practices are both winners.In fact, there are several benefits for physicians if they are transparent with the prices to their services, said Jonathan Kaplan, a plastic surgeon at Pacific Heights Plastic Surgery, a practice based in San Francisco. It is my belief that patients will ultimately demand to be educated - even if they're not asking for price information now.
Posting a price list is not "transparent" at all, except for non-insurance cash pay patients. As a patient then I would like to see published fees based on my expected out of pocket based on my insurance plan. I know what I will pay for automotive services prior to work being done, my expected bill at the hair salon and even the dentist, and we all know the dentist has insurance contracts. The primary purpose of the sales tax audit is to confirm that the taxpayer has reported the correct amount of tax.
Nexus is the establishment of representation in the State of Texas, making a taxpayer responsible for collecting sales or use tax. Has a representative, agent, salesman, canvasser, or solicitor operating in the state under the authority of the retailer for the purpose of selling, delivering, or taking orders for a taxable item.
Audit procedures used in each audit situation will be adapted to the individual taxpayer's system of accounting and recordkeeping. During the entrance conference, the taxpayer or the taxpayer's representative should explain the reporting method utilized. The possibility of using computer audit assistance should be considered if any areas of the return or recordkeeping are computerized.
Testing one or two reports to verify that the procedures as explained are used to prepare the return. When this method is utilized by the taxpayer, Gross Sales reported will usually be incorrect and should generally not be used for projections. When reported taxable sales are backed into, any differences between Taxable Sales on the books and reported Taxable Sales should be analyzed.
The taxpayer's system of internal control must be analyzed and evaluated to determine the reliability of the records being examined.
Total sales consist of all taxable and nontaxable sales during the reporting period for each outlet. A reconciliation of sales should be performed by comparing reported sales, per the sales tax return, with audited sales, per books and records. Any differences found between reported and audited sales should be analyzed taking into consideration the taxpayer's reporting method. If the reconciliation does not result in any differences, then document this fact in the audit plan. Preliminary reviews (short tests) should be done before a thorough examination of records is performed.
REMINDER: Short tests are not used to reconcile reported totals, only to reconcile the steps used to arrive at those totals.
Examine the general journal and note entries which may indicate unreported taxable sales or services.
Consider all data pertaining to general journal entries in determining if an entry represents an unreported taxable sale or service. Examine the cash receipts records to determine whether receipts from cash sales have been credited to the proper sales or revenue accounts.
Examine the accounts receivable from the owners, partners, officers or employees of a firm for evidence of taxable sales or services not otherwise recorded in the sales or revenue accounts. Sales invoices are source documents and usually represent the original record of a transaction. Tracing the postings of sales invoices is the first step in verifying the accuracy of the books of original entry. The tax assessed on the invoice is important because the tax accrual account is based on the tax rate times the taxable value. Note what type of deductions the taxpayer is claiming because they may lead to a detail of certain accounts.
For the sale of tangible personal property or taxable services, examine invoices to determine if charges are consistently separated or billed as a lump sum.
If there is a lump sum charge which includes both taxable and nontaxable amounts, the entire charge is taxable. A comparison of sales reported for federal income tax purposes with state sales and use tax returns is a good audit practice.
Reconcile the differences if a taxpayer has acceptable records but gross receipts recorded in the books and reported on sales and use tax returns do not agree with gross receipts on the federal income tax returns. Sales tax collected versus sales tax reported should be reconciled in detail for every audit.
The sales price and tax rung up on the cash register is recorded in the sales revenue account. Reducing the Gross Sales figures (tax included) by the amount of tax-exempt sales to arrive at total Taxable Sales (tax included). Dividing total Taxable Sales (tax included) by one plus the appropriate tax rate to arrive at total Taxable Sales (tax excluded). Add total Taxable Sales (tax excluded) and tax-exempt sales to obtain a Gross Sales figure. The Bar-B-Q Restaurant is located inside the city limits of a taxing city and within a taxing MTA (total tax rate is 8.25%). Verify tax accrual account (also called sales tax payable account) by comparing tax accrued to tax reported for the audit period. Note: If the taxpayer does not maintain a tax accrual account, examine available summary records.
During the course of an audit, a tax reconciliation is normally performed for the audit period. Normally, the review and reconciliation of Deductions is made at the same time as that for Gross Sales.
Deductions can be supported by various certificates which relieve the seller from liability for collecting the tax if the seller accepts the certificates in good faith.
If a certificate is accepted by the seller at the time of sale, then the certificate should be considered as accepted in good faith unless there is something obviously wrong on the face of the certificate (not a valid 11-digit number on a resale certificate, for example). Was the merchandise sold to a retailer who does not sell that particular type of merchandise? Did the seller have knowledge that the particular item sold was to be consumed rather than resold by the purchaser? Any certificates received by the taxpayer after the audit entrance conference date are subject to verification by the auditor. A resale certificate is a document which is presented to the seller at the time of purchase.
If a person from the United Mexican States issues a valid resale certificate or a Border States Uniform Sale for Resale Certificate, along with a copy of their Mexican Registration Form to the seller, export documentation is not needed. Copies of sales tax permits or taxpayer numbers alone do not qualify as resale certificates. FAX copies of signed resale certificates are acceptable, but the certificates must be dated at the time of the sale.
If resale certificates are not obtained at the time of the sale, the seller has 60 days from the date written notice is received from the Comptroller to present them. A purchaser may issue a resale certificate when it is not known whether the item will be resold or used.

If a purchaser issues a resale certificate knowing at the time of issuance that the item would be used in a taxable manner, the certificate is invalid and sales tax is due on the purchase price of the item. An exemption certificate is a document similar to resale certificates, except that a taxpayer number is not required for it to be valid. A person purchasing an item which is exempt under the provisions of Chapter 151, Subchapter H of the sales tax law: for example, purchases that qualify for the agricultural exemption, materials consumed in manufacturing an item for sale, etc. Out-of-state governmental agencies and foreign governments do not qualify for exemption from sales tax. A multi-state exemption certificate can be issued to a provider of a taxable service when the purchaser of the service derives benefits from that service for locations both in Texas and out-of-state. Sellers of auto parts, farm supplies, and similar items need only one exemption certificate from each farmer or rancher claiming the agricultural exemption. FAX copies of signed certificates are acceptable, but the certificates must be dated at the time of the sale.
If certificates are not obtained at the time of the sale, the seller has 60 days from the date written notice is received from the Comptroller to present them. If the purchaser issued an exemption certificate knowing at the time of issuance that the item would be used in a taxable manner, the certificate is invalid and tax is due on the purchase price of the item. Direct payment exemption certificates are issued by authorized taxpayers who have obtained a direct payment permit and remit all taxes directly to the Comptroller. Once the taxpayer receives a direct payment permit, he should use a direct payment exemption certificate for purchases for his own use and a resale certificate for purchases for resale. A lump-sum contractor may not accept a direct payment exemption certificate, because the contractor is considered the ultimate consumer of the materials incorporated into the lump-sum job.
Direct payment permit holders may not issue direct payment exemption certificates to persons providing nontaxable services. The direct payment permit holder agrees to accrue and remit the applicable state and local taxes on all items used in Texas.
If taxes are reported based on first storage and the items are later used out-of-state without any prior uses in Texas, credit may be taken by the direct payment permit holder.
Local taxes are based on the location where the taxable items are first used, stored, or consumed. Direct payment holder with locations within Texas and out-of-state purchases taxable items from a supplier located in Chicago, Illinois and stores the items in a warehouse in Austin, Texas.
If at the time of purchase it has not been determined whether the items will be used in Texas or out-of-state, tax is due when first stored or when first removed from storage for use in Texas. If any of the items are later used out-of-state without any prior use in Texas, credit may be taken by the permit holder. Direct payment holder, with locations within Texas and out-of-state, purchases taxable items from a supplier located in Houston, Texas and stores the items in a warehouse in Austin, Texas. If at the time it has not been determined whether the items will be used in Texas or out-of-state, tax is due when first stored or when first removed for use in Texas. If taxes are reported based on first storage and any items are later used out-of-state without any prior use in Texas, credit may be taken by the permit holder. Sales to direct payment permit holders require special treatment in the audit of the vendor as the direct payment permit holder is responsible for accruing and remitting the tax directly to the Comptroller rather than paying the tax to the seller. If the seller is a lump sum contractor, he cannot accept a Direct Payment Certificate from his customer in order to purchase materials for a job tax-free.
Since October 1, 1999, the Comptroller may authorize direct payment permit holders, through a formal contract, to use a percentage-based reporting method.
Qualifying taxpayers wishing to report Taxable Purchases utilizing the optional percentage-based reporting must make a written request to the Manager of Audit Division. The preliminary meeting between the auditor and the taxpayer's representative(s) will consist of analyzing the various identifiable segments of the taxpayer and the various categories of purchases – assets, expenses, and other. After the above procedures are completed, a Formal Approval to proceed is granted by the Comptroller, and a Formal Contract between the Comptroller and the taxpayer is executed. The Comptroller reviews the fieldwork, finalizes the schedules, and provides preliminary results to the taxpayer.
For more information on Percentage-Based Reporting for Direct Payment Permit holders, please refer to Audit Memo AP 75. Taxpayer's records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical.
Exhibit A will be appropriately applied to the periods covered by this Agreement, ________________ through _________________. The permit holder agrees not to permit others (including its contractors and repairmen) to use the undersigned's direct payment authorization to purchase materials tax-free. The undersigned agrees to accrue and pay the tax to the Comptroller of Public Accounts as required by statute.
A resale certificate is not required on the sale of liquor, wine, beer, or malt liquor from a licensed manufacturer, wholesaler, or distributor to a retailer licensed under the Texas Alcoholic Beverage Code (Rule 3.289). An Alcoholic Beverage Exemption Certificate may be issued to the supplier by a holder of a mixed beverage permit, late hour mixed beverage permit, or daily temporary mixed beverage permit issued by the Texas Alcoholic Beverage Commission. The certificate may be issued to suppliers in lieu of sales tax on the purchase of alcoholic beverages, ice, mixes, and nonalcoholic beverages if the receipts from their resale of these items are taxable under Tax Code, Chapter 183 (Mixed Beverage Tax). I, the undersigned, hereby claim an exemption from payment of taxes under the Tax Code, sec. The foreign diplomat should present his consular tax exemption card to the vendor when purchasing taxable merchandise. For audit purposes, check individual invoices for the signature of the consular official and the consular exemption number which appears on the back of the card.
A contract that is legally binding and entered into prior to a law change or tax increase may be exempt due to a prior contract exemption. For example, the taxable items purchased, leased, or rented were not subject to sales tax prior to the contract signing date.
The original part of the contract may still retain its prior contract exemption if the change orders can be separately identified.
Also includes leases of tangible personal property that are entered into prior to a tax rate or tax base change. The prior contract exemptions apply only if the Texas legislature has provided enabling legislation. Note: Currently, there is no enabling legislation which would allow for a prior contract exemption. State and local sales or use tax is due on the divergent use of a taxable item purchased under a valid resale or exemption certificate. If a taxable item purchased under a valid resale or exemption certificate is used in a taxable manner, the purchaser is liable for tax on the fair market rental value of the tangible personal property or the fair market value of the taxable service for the period of time used or on the original purchase price of the item.
At any time the person using the tangible personal property or the taxable service may stop paying tax on the fair market rental value and instead pay tax on the original purchase price.
An office supply retailer located inside the city limits of Houston, Texas withdraws a desk (cost of $1000, retail price of $1500) from a valid tax-free inventory for use in its office. By law, properly executed resale or exemption certificates should be in the possession of the seller at the time of the nontaxable transaction. After the audit is billed, the taxpayer must request a redetermination hearing in order to be able to submit documentation, including certificates.
A deduction will not be granted on the basis of certificates delivered to the Comptroller after the sixty-day period. Please do not hesitate to call Jennifer Hernandez in the Houston South Audit Office if your have any questions. A Letter of Assignment is used when a taxpayer reports their sales activity under the wrong taxpayer number. In the situation above, if the corporation were in existence for the entire audit period, the audit of the sole owner would be a no tax change audit.
If the sole owner incorporated during the audit period but continued to report sales information under the sole owner number, the audit of the sole owner should start at the beginning of the audit period and continue through the last report period filed under the sole owner number. If the auditor has to permit the succeeding entity, do not back date the permit within the audit period. In addition, the auditor needs to capture Secretary of State (SOS) file numbers of entities that may be liable for franchise tax.
An exemption can be claimed when tangible personal property is exported beyond the territorial limits of the United States. A maquiladora exemption certificate issued by a Maquiladora Enterprise chartered by the Mexican government to import raw materials and component parts into Mexico for use in manufacturing items to be primarily exported from Mexico. When merchandise is delivered to a customs broker or a forwarding agent for export, export charges are billed to the retailer's customer, and bills of lading, export declarations, etc. The first step in reviewing sales in interstate commerce is to refer to the shipping address on invoices. Serves as an analgesic treatment for adult patients with advanced cancer experiencing moderate to severe pain.
Recommended treatment for nausea, vomiting of cancer patients, appetite stimulant for HIV patient, analgesic to ease neuropathic pain in sclerosis patients.
Used for treatment of nausea and vomiting in patients undergoing cancer treatment.US- FDA-approve.
Imagine thousands of people without prior or little medical training handling marijuana that will be used as ‘medicine’.
There are scientific studies claiming that one out every six kids who used marijuana will end up being addicted to it.   Kids being cured with medical marijuana will end up dependent to it even after their treatments.

Wade affirmed the right to legal abortion in the Untied States in 1973, but the abortion debate continues today. Contraceptive failure is the most common reason for choosing abortion, since more than half of all women having abortions used some form of contraceptive during the month they became pregnant.
Some women end up choosing abortion to prevent the birth of a child with serious medical problems while others have their own medical issues that could mean risking death or severe injury if the pregnancy is carried to term. Amniocentesis, usually performed between 14 and 20 weeks, can detect a variety of chromosome abnormalities, neural tube defects, and genetic disorders. This means that the decision whether or not to carry a pregnancy to term must consider what type of life the child will be able to lead as he or she grows. When faced with a pregnancy under these circumstances, abortion is one option that may be considered.
Women who choose to have abortions when the pregnancy is the result of an abusive relationship may also be considered to fall into this category. In fact, according to a 2010 study, 23 percent of Americans reported having at least one tattoo [source: Pew Research Center]. If the tattoos aren't on the wrist or are enhanced with a design, medical professionals may not even be able to locate them, rendering them useless. When a patient receives radiation therapy, the radiologist needs to pinpoint the exact area for treatment. Kaplan presented on pricing transparency at the annual Healthcare Information and Management Systems Society (Conference), held this year in Las Vegas.In the past, providers have hesitated to list the prices of the medical services they offer — either on the practice website or sharing that information through mobile phone apps — because of three reasons.
And you run very close to the Sherman Anti-trust Act which prohibits doctors from sharing their contract rates with other doctors. Reported amounts from the sales tax history must be analyzed when examining the taxpayer's records.
Since different reporting methods are used by taxpayers to complete sales tax returns, it is important that the auditor understand the method utilized by the taxpayer. Ask open-ended questions to obtain an overview of the entire operation of the business and also identify probable problem areas of tax liability or credit. If adjustments to reported Gross Sales and Deductions net to zero, the adjustments should not be made. The depth of the audit examination is determined in great part by the reliability of the taxpayer's internal control system.
Short tests will provide the necessary information to determine whether to perform detail or sample audit procedures. If short tests reveal that summary records accurately reflect the taxpayer's method of accounting, then use the taxpayer's summary records.
Inventory withdrawals which should have been reflected in the inventory accounts may also appear as credits in the purchase journal. The sales invoice is traced directly to the sales or revenue journal for accuracy of posting relative to amount and classification.
This is especially important on audits of taxpayers who derive total sales, taxable sales or deductions based on the amount of tax accrued. To be excluded from the taxable amount, the nontaxable items must be separately stated on the invoice or other billing document. If differences exist, determine the reason for the difference, and, if necessary, prepare a schedule and make an adjustment in the audit. Although not specifically reported by the taxpayer, Deductions are the difference between Gross Sales and Taxable Sales. Whenever feasible, adapt the audit procedure to the method used by the taxpayer to report Deductions. In order for a taxpayer to obtain a direct payment permit, the taxpayer must purchase at least $800,000 of taxable items annually for use by the entity and not for resale. When a direct payment permit holder is doing business with a person who may be selling taxable items as well as nontaxable services, the direct payment exemption certificate must indicate that it does not cover any nontaxable services that may be provided. If this space is left blank, this certificate covers everything on the attached order, invoice, or billing. This certificate is not valid for lump-sum new construction projects to improve real property.
Department of State, is not transferable, and may not be used by others, including spouses. Adjustments, if any, should be made on the sole owner audit through the date they incorporated. The first step in reviewing export sales is to refer to the shipping addresses on the invoices. Although not yet FDA-approved in the US, it is already approved in UK, Czech Republic, Denmark, Germany, Sweden, Australia, Spain, Italy, Switzerland, Poland, Finland, Israel and Norway. Furthermore, there are research studies that showed marijuana can cause irreparable drop to a kid’s IQ. Stuart Gitlow, president of the American Society of Addiction Medicine argues that ‘Marijuana should not be approved outside of FDA-approved channels’.  Since marijuana is not medicine, it cannot be prescribed by physicians nor could it be sold at a pharmacy. For instance, regular use of marijuana can damage cells in the bronchial passages and decrease protection against inhaled microorganisms.  Marijuana weakens the respiratory and immune systems, so the critics of medical marijuana claim.
While some people believe the decision to carry a pregnancy to term rests with the woman alone, others believe that abortion is never an acceptable option. Ninety percent of abortions are performed in the first 12 weeks of pregnancy, with the majority performed during the first eight weeks. The feeling that one is unable to support or care for a child is another commonly cited reason for choosing abortion.
Balancing quality of life concerns with the desire to begin or expand one's family is never easy.
Some get tattoos to mark watershed events in their lives, some get ink simply to decorate their bodies and some get tattoos to honor people close to them. However, around 2012, medical tattoos became popular among people who had trouble losing their bracelets and wanted something more permanent. Not only would that be extremely confusing for a patient, we would also be in breach of contract for most plans if we posted that information. You can only really do this for cash pay patients, but even that is getting very close if you put it out on the internet for other doctors to see. The auditor should complete an analysis of the accounting system and devise specific audit procedures applicable to the audit. The restaurant occasionally caters church functions, and these exempt sales are marked in the cash receipts journal. Compare the description on the resale certificates with the description on the sales invoice to determine if the certificate applies.
The taxpayer must be able to show the Comptroller that the accounting methods used clearly distinguish between taxable and nontaxable purchases and between purchases for own use and purchases for resale. The audit period of the sole owner would start at the beginning of the audit period and go through the last report filed. In short, the bad effects medical marijuana for kids outweighs the benefits they can derive from them.
Whole-plant marijuana still lack clinical testing involving thousands of patients.  To be accepted as medicine, marijuana required FDA validation for its risks, benefits and dosage.
Very few abortions are done after pregnancy calendar week 16, although medical reasons for abortion may require the procedure after this point. Some parents choose to undergo the procedure because they want to be prepared if they will be having a baby with a medical complication, while others want to be able to decide if the pregnancy should be terminated.
On the other hand, in an emergency situation, paramedics look for any information that can help them aid a patient, and a tattoo certainly can assist them. They are afraid patients won't understand these are estimates and might change because of policy or the negotiated rates.
The only reason my individual a la carte prices aren't posted on the website for all to see is that I have been too busy signing up new members to stop and post the list! They are also afraid competitors will be checking their prices," Kaplan said.Yet, because of high-deductible health plans and patients paying more out-of-pocket expenses, Kaplan said this will become necessary for physicians to market their practices.
The government and insurance companies aren't going to lower the cost and improve the quality of health care.
The analysis indicates whether the taxpayer has received some economic gain or advantage from his association with the state. Most claimed Deductions are supported by resale and exemption certificates and exemptions by law. To determine the audit period of each entity, the auditor must remember that the goal is to bring all entities current. A strong, honest relationship that makes me accountable to my patients and my patients accountable to me is what makes me WANT to control costs.
For his practice, this meant implementing a platform on his practice website that requires patients to fill out vital contact information before getting an estimate. I WANT to do it because controlling costs is one of many ways I feel obligated to care for living, breathing people that I care about, not faceless bureaucrats, accountants, actuaries, policies, or computers. And with insurance, add multiple procedure discounts that are calculated when the claim is adjudicated and a published price list would be meaningless.

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