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Interpretations issued Sample Clauses

Interpretations issuedThe Governing Board issued interpretations 2006-01 related to whether amnesty is available if tax was collected but not remitted and 2006-02 related to when a Model 1 or Model 2 seller is considered registered under the Agreement on April 18, 2006.
Interpretations issued. (a) The Governing Board issued Interpretation 2006-03 on April 18, 2006 relating to the (b) The Governing Board issued Interpretation 2007-02 on September 20, 2007 relating to the sourcing of sales 5 A. A member state that has local jurisdictions that levy or receive sales or use taxes may elect to 6 source the retail sale of tangible personal property and digital goods pursuant to the 7 provisions of this section in lieu of the provisions of subsection A (2), (3) and (4) of Section 8 310 if they comply with all provisions of subsection (C) of this section and the only 9 exception to Section 310 is the exception provided for in subsection (B) of this section. 10 B. A member state may source retail sales, excluding lease or rental, of tangible personal 11 property or digital goods to the location where the order is received by the seller if: 12 1. The order is received in the same state by the seller where receipt of the product by 13 the purchaser (or the purchaser’s donee, designated as such by the purchaser) occurs; 14 2. Location where receipt of the product by the purchaser occurs is determined pursuant 15 to Section 310A (2), (3) and (4); and 16 3. At the time the order is received, the recordkeeping system of the seller used to 17 calculate the proper amount of sales or use tax to be imposed captures the location 18 where the order is received. 19 C. A member state electing to source sales pursuant to this section shall comply with all of the 20 following: 21 1. When the location where the order is received by the seller and the location where the 22 receipt of the product by the purchaser (or the purchaser’s donee, designated as such 23 by the purchaser) occurs as determined pursuant to Section 310A (2), (3) and (4) are 24 in different states, the sale must be sourced pursuant to the provisions of Section 310. 25 2. When the sale is sourced pursuant to this section to the location where the order is 26 received by the seller, only the sales tax for the location where the order is received 27 by the seller may be levied. No additional sales or use tax based on the location 28 where the product is delivered to the purchaser may be levied on that sale. The 29 purchaser shall not be entitled to any refund if the combined state and local rate or 1 rates at the location where the product is received by the purchaser is lower than the 2 rate where the order is received by the seller. 3 3. A member state may not require a seller to utilize a recordkeeping s...
Interpretations issued. (a) The Governing Board issued Interpretation 2006-03 on April 18, 2006 relating to the
Interpretations issued. On October 7, 2010 the Governing Board issued Interpretative Opinion 2010-03 relating to the definition offood and food ingredients.” That interpretation can be found in the Library of Interpretations in Appendix D.
Interpretations issued. (a) On April 18, 2006 the Governing Board issued Interpretation 2006-04 relating to the definition ofprepared food.” That interpretation can be found in the Library of Interpretations in Appendix D.

Related to Interpretations issued

  • Certain Interpretations (a) Unless otherwise indicated, all references herein to Articles, Sections, Annexes, Exhibits or Schedules, shall be deemed to refer to Articles, Sections, Annexes, Exhibits or Schedules of or to this Agreement, as applicable. (b) Unless otherwise indicated, the words “include,” “includes” and “including,” when used herein, shall be deemed in each case to be followed by the words “without limitation.” (c) The table of contents and headings set forth in this Agreement are for convenience of reference purposes only and shall not affect or be deemed to affect in any way the meaning or interpretation of this Agreement or any term or provision hereof. (d) Unless otherwise indicated, all references herein to the Subsidiaries of a Person shall be deemed to include all direct and indirect Subsidiaries of such Person unless otherwise indicated or the context otherwise requires. (e) Whenever the context may require, any pronouns used in this Agreement shall include the corresponding masculine, feminine or neuter forms, and the singular form of nouns and pronouns shall include the plural, and vice versa. (f) References to “$” and “dollars” are to the currency of the United States of America. (g) Any dollar or percentage thresholds set forth herein shall not be determinative in and of themselves of what is or is not “material” or a “Company Material Adverse Effect” under this Agreement. (h) When used herein, the word “extent” and the phrase “to the extent” shall mean the degree to which a subject or other thing extends, and such word or phrase shall not simply mean “if.” (i) The parties hereto agree that they have been represented by counsel during the negotiation and execution of this Agreement and, therefore, waive the application of any Law, holding or rule of construction providing that ambiguities in an agreement or other document will be construed against the party drafting such agreement or document.

  • 2Interpretation The interpretation and construction of the Contract shall be subject to the following provisions:

  • Definitions Interpretations For purposes of this Agreement, except as otherwise expressly provided or unless the context otherwise requires, the following terms shall have the following respective meanings:

  • Interpretation, etc Any of the terms defined herein may, unless the context otherwise requires, be used in the singular or the plural, depending on the reference. References herein to any Section, Appendix, Schedule or Exhibit shall be to a Section, an Appendix, a Schedule or an Exhibit, as the case may be, hereof unless otherwise specifically provided. The use herein of the word “include” or “including,” when following any general statement, term or matter, shall not be construed to limit such statement, term or matter to the specific items or matters set forth immediately following such word or to similar items or matters, whether or not no limiting language (such as “without limitation” or “but not limited to” or words of similar import) is used with reference thereto, but rather shall be deemed to refer to all other items or matters that fall within the broadest possible scope of such general statement, term or matter.

  • Definitions Interpretation 1.1. As used in this Agreement, the following terms have the following meanings:

  • Interpretation of Agreement It is understood that the parties hereto intend this Agreement to be interpreted and enforced so as to provide indemnification to Indemnitee to the fullest extent now or hereafter permitted by law.

  • Governing Law; Interpretation This Agreement shall be interpreted and enforced under the laws of the Commonwealth of Massachusetts, without regard to conflict of law principles. In the event of any dispute, this Agreement is intended by the parties to be construed as a whole, to be interpreted in accordance with its fair meaning, and not to be construed strictly for or against either you or the Company or the “drafter” of all or any portion of this Agreement.

  • Clarifications and Interpretations It may be determined that clarifications or interpretations of the Contract Documents are necessary. Upon direction by the ODR such clarifications or interpretations will be provided by the A/E consistent with the intent of the Contract Documents. The A/E will issue these clarifications with reasonable promptness to the Contractor as Architect’s Supplemental Instruction (ASI) or similar instrument. If Contractor believes that such clarification or interpretation justifies an adjustment in the Contract Sum or the Contract Time, the Contractor shall so notify the Owner in accordance with the provisions of Article 11.

  • Interpretation; Governing Law This Agreement shall be construed as a whole and in accordance with its fair meaning and any ambiguities shall not be construed for or against either party. Headings are for convenience only and shall not be used in construing meaning. This Agreement shall be governed and interpreted in accordance with the laws of the State of New York without regard to the conflict of laws principles thereof.

  • Captions and Interpretations Paragraph headings in this Agreement are used solely for convenience, and shall be wholly disregarded in the construction of this Agreement. No provision of this Agreement shall be interpreted for or against a party because that party or its legal representative drafted such provision, and this Agreement shall be construed as if jointly prepared by the Parties.