Suzuki Indo Business

Most business people readily accept positive financial outcomes as business benefits. These are easy to measure in terms such as cost savings, revenue growth, cash inflows, or increased profits.

You are here: Home - Business


Category Archives: Business

Morganton Burke County Free Classifieds & Local Business Directory

Welcome to Morganton4sale, as we are a brand new free on-line classifieds website. We are a city in Morganton,Burke County, North Carolina, which services Burke, Caldwell and Catawba counties. We are beginning to add more counties as there are needs for it. This is the best on-line website that I can think of in the top 10 free on-line classifieds on the net.

We are a local community classifieds website. On our website we have as a category forums,jobs, housing, Real-Estate, for sale, houses, personals, services, local community, and events, and many more categories to choose from. We have been in business since July 30, 2010 and we are open from Monday through Friday from 8am-5pm. We strive to continue to serve the local community to find the needs of what everyone wants to see on the site. We continue to gain loyalty and trust from our loyal customers. Morganton4sale is much different than any other classifieds website out there. It is easier to maneuver through the categories and you don’t even have to register, but you can use your email only to join so that members can email you on the item you’re selling.

There is an easier way to post a free classified ad, and the correct answer is Morganton4sale. Craiglist, back page, and other sites, want all your information. What happens when spammers email you, they have your information and want you to sign into craigslist. They get your information and your account is hacked. Our site doesn’t mail out spam or ask you to verify your account details. Choose Morganton4sale for your on-line classifieds needs because we are safe, reliable, and very friendly and personable.

I can say that starting this business was definitely a challenge for me, because it isn’t as easy as you think. First off, there is trying to get your web-site out there in the community. The first way to get your web-site out there in your community is to look up and research where you can and can’t put fliers in your community. I’ve learned that putting fliers at churches, grocery stores on their outside columns, shoe stores, dollar stores, can really help you out. You can learn where to put fliers by searching: where to put fliers up legally.

Being as businesses are always a challenge I had an idea from a friend of mine to post my website link on blogs explaining what the business is. Most people have read my blog and complimented how great my website is. So if you have something you really want to get rid of, then join my site, and visit. I’m sure you will enjoy the site better than any other classifieds site out there on the net. My site even has feedback so that if there is a category you really want us to add for you to enjoy your experience better, we can learn about from feedback. Our other bonus to being on our site, is that we have a live chat so if you do need help with the site or any questions then we are always there to help you figure out the answer.

Gary Cardone Has Had Quite A Career

In the energy field These days there are few names which are as recognizable as that of Gary Cardone. And when you dig a little deeper you will easily discover that it is with good reason. This is one man who has been involved with major companies within the energy industry for } quite a while. And he has been working with these huge energy concerns in a variety of senior levels including creating them in the first place.

Obtaining his degree in Marketing and Economics from McNeese Condition University Cardones’ dramatic entry into the vitality industry started way back in 1987 when he joined Dynegy in the Combined Conditions. What followed was a flurry of activity that saw him work in virtually all the sectors of Dynergys’ then diverse business interests right throughout both the United states and Canada. Even during this early stage of his career, he made his mark in gas acquisitions as well as the daily management of these acquisitions mainly in the North Eastern States, along with the Gulf of Mexico. Also, he played quite a active role in gas supplies going to California along with product returning in from Canada.

In 1994 his work with this energy power house necessitated his move to London to develop its’ European energy business. underneath his Direction the company quickly spread its’ tentacles across the United Kingdom and Scandinavian markets. Gary Cardone also played a key role in the advancement of Accord energy, which was a joint venture among Dynegy and British Gas PLC as well as the Gas Clearinghouse. The entire objective here was to turn around the inefficiencies of the energy industry in Britain (especially in gas and electricity). By the time control of this energy behemoth was relocated to Centrica in 1997 Gary had already moved on and his extensive skills were already immersed in a new project.

This time around he got involved in helping in the formation of Dynegy Europe where he also played midwife in the role of manager and a director on the board until this business became probably the most profitable American concerns doing business in Europe. Later on his responsibilities were upgraded to managing director of Dynegy UK and Dynegy Europe. At this point he was in full control of all the firm’s UK and Europe oil procedures as well as gas, power and all their marketing and trading functions as well as overseeing business growth at the highest level.

The fact is that there are not many companies which after only 3 years of existence coming from a cold start reach a spot where they have interests through Europe in international locations like Germany, Holland, Italy, Spain and Switzerland and may include 600 workers. Dynegy Europe was this and more in 36 short months and has also taken over nearly 90 percent of all all-natural gas storage in the uk.

Gary Cardone was literally there in Europe to personally guide Dynegy as a result of this tricky period of the deregulation of the power industry on that key continent.

Currently Gary Cardone enjoys the role of consultant to quite a few private firms. His specialty is mainly in financing options in addition to business improvement amongst other key management areas in the energy sector and beyond.

Alexis Robin Master Life & Business Coach

Top 10 Business Tips for 2011
By Alexis Robin Master Life and Business Coach

I love the New Year because its a giant do over. I get to look back at what worked and what didnt and fix it all. Here are some things to help you get started. As with all my tips, take what works for you and leave the rest. Enjoy!

Get an intern and learn everything you can
In years past interns used to come to you to learn about savvy business techniques, operational excellence, and to gain the advice of a professional. Now the most successful business gurus are looking to the interns for lessons. Many recent college graduates have been exposed to a lot more technology than even a 30-year-old professional. Learning is a two way street, if you are just teaching the greenest member of your team, you are missing out on half of the benefits of having an intern.

Take turtle steps
Every year on January 1, you write down all of the things you will do better in your personal life this year only to chuck the list on January 15th. Leaders are no different. Youve thought up the most amazing new ideas for this year and then all at once in your “Executive Retreat” or “Team Meeting” you pitch every one of those ideas to the staff. They then look at you like a deer in headlights trying to remember what idea # two was, and wondering how theyll ever manage all of this and keep their day jobs. This year, pick your very favorite idea and set tiny goals to implement it. Save the rest for February, March or July. But only do this if you actually want employee buy in and want the goal to gain momentum.

Match skills with job duties
Understanding your strengths, and the strengths of your team or business partner can be your best competitive edge this year. When you can assess your team of 2 or 200 and place the detail people in the detail jobs and the social people in the customer service jobs your team will be exponentially more productive. If youre looking for a partner, find someone who has a different skill set vs. someone who is just like you; then divvy up the duties to the person who does it best.

Social Networking is not a dirty word
Fall in love with Facebook, it isnt going away and it can help you promote your business. There are great coaches, who will train you to tweet like a bird in spring or Link in, befriend and get a fan page. This type of marketing can be very inexpensive and effective across generations.

Ask for referrals
If you are in sales, asking for referrals can feel awkward if you have never practiced or developed a style that is comfortable for you. If youve got a happy client, chances are theyd be delighted to refer you. You must start by telling people whom you want to work with so they will know who refer to you.

Turn off your Blackberry
Setting boundaries between work and personal time will allow you to revive between workdays and stay productive. Those of you who check your Blackberry until 11pm generally wake up feeling diluted and sluggish as you start the workday. Tell me where Im wrong. To increase productivity and remain energized and efficient you must increase restfulness and play. If you embrace only one of these tips in 2010, make it this one. I promise youll see results immediately.

Take down the one-way signs
If 2009 has taught us anything, its that we are no longer doing “business as usual”. This year, take down the one-way signs and open up to new ways of doing things. If it seems crazy it might just work. Dont buy it? Enjoy the classic business book, Who Moved my Cheese, by Spencer Johnson MD.

Get to know your employees
Understanding your staffs dreams, goals and lifestyle will help you to manage them in a more effective way. What motivates your supervisors? What do your housekeepers dream about? Authentic understanding leads to employee loyalty, which results in less turnover, which means more money to your bottom line.

Experts dont make great managers
Have you ever promoted your star sales rep to director of sales only to be disappointed? How about the best engineer on the team to Chief Engineer? It makes sense to promote your top performers, but just make sure its the right job. Ensure that when you put someone into a management role its because they bring out the best in people, communicate openly, arent afraid to discipline or delegate and remain cool under pressure. Find yourself an expert leader not a leader whos an expert. You can find these things out by asking situational questions during the interview.

Understanding behavioral styles helps you sell more
You know how sometimes you sit down with a client and you immediately click and others are well, not so much more than a flat line? Its because we all have different behavioral styles. Are you a social butterfly? Do you cringe when you find a typo in an email? Do you loathe inefficiency? Do you have great ideas but never share them? Understanding your style and being able to pick up on your customers style will help you build a relationship and close the deal. DiSC is the tool that I use in my practice because its simple and easy to understand. There are many types of behavioral assessments, the key is to take one and start using what you find out to make a sale.

Make 2010 the year that your profits increase at the same rate as your powder days, mountain bike rides and your happiness.

Online Home Business Opportunities – Get The Perfect Online Home Business Opportunity

Finding an online home business opportunity and working from home is something which appeals to many people. The benefits are excellent. The problem is that numerous individuals have exactly the same ideas, so finding a very good online home business opportunity will be usually hard. You will find opportunities, but if someone don’t know where to check, he can miss out on the most effective ones or worse, not choose one at all.

The majority of home business opportunities arise via the internet, so it’s just normal that this is going to be the area to look for online home business opportunities. The web is massive, therefore obtaining a few ideas of where to check is an effective start off. Performing a research for online home business opportunities can give up a huge number of websites. This might be one of the most prolonged method to research as the person has to go to every single webpage and attempt to discover if the opportunity is legal.

There are also many replicate listings that can come upward, and so the person is spending time by looking through the identical sites many times. An alternate, and perhaps far better choice, would be to search specialized niche sites that will be pointed towards folks trying to find online home business opportunities, to work from home. Once a guy detects one of these sites they should normally discover a very good checklist of promising online home business opportunities.

They’re able to additionally use the links found on the web site to find more work from home niche sites with online home business opportunities. Finally, the ultimate way to find a very good online home business opportunity is to get a word of mouth coming from a good friend. This can be perfect since they can tell the person about the small business and how it’s like to work with them. It can also help a person to prevent scams.

Selecting a home business opportunity can seem difficult each time a person is watching a computer screen stuffed with home business search engine results, however the tips named above may help you to do it a lot easier. Absolutely nothing is bad with any of the options. They can all help you achieve your primary goal of choosing a great online home business opportunity.

What it comes down to is exactly what You wish. What works best for you? Create a list of what’s essential to you. Exactly how much do you want to gain? Just how creative are you? Just how manageable do you need your agenda to be? What type of work causes you to become more satisfied? Build a vision mentally of the suitable online home business opportunity you would definitely enjoy.

An efficient online home business is dependant on generating targeted traffic to a web site, whether promoting a product and earning a percentage for it as well as signing up for an online home business opportunity which gives you a pleasant benefit. If you have your own program to sell you may quite simply get it done on the web and get a lot more money.

Most online home business opportunities don’t require prior experience. It is exactly what could make it an incredibly great possibility to virtually anyone who would like to earn a living on the internet. If you would like become your own boss and create personal financial security, try to look for an online home business opportunity that is definitely ideal for you and allows you accomplish your actual internet business desired goals.

Cisco NSS 322 Smart Storage highly efficient for business data protection

With business of most of the companies growing at rapid pace, they look for storage devices that are fit to accommodate enormous amount of data and files. A recent study has revealed that one fifth of the users have reported more than fifty percent growth per year in network-attached storage deployment and most of other organizations storage capacity is growing by at least twenty percent a year. This clearly indicates the growing need of storage capacity.

Another aspect the study brought forward was that the organizations are more dependent on NAS storage than files shared on servers. This is because of many advantages storage devices such as Cisco NSS 322 Smart Storage carries for the users. These devices are now known for reliability, scalability, storage management, efficient cloning, and performance. Features like snapshotting and replication also make them more useful.

NAS systems like Cisco NSS 322 Smart Storage are preferred by all types of companies. Right from small outfits to the larger enterprises such network-attached storage devices are now preferred over the servers. The NAS system finds it use at home at the lower end of the spectrum. Such devices come with two to four drives.

Cisco NSS 322 Smart Storage gives you complete data protection. This combines with onsite and online storage in affordable single solutions. This is a high speed performance solution for your data security. This is a 2-bay desktop model. You can have the model with up to 4 TB of hard drive space installed in it.

The NSS322 Smart Storage is known for its high performance. Because of high speed, you can reduce backup time significantly. You can, therefore, allow many people to use the device at the same time. The storage system also provides you integrated online backup. You have access to the complete onsite and online backup. This gives you more flexible and full data protection and disaster recovery solution. Your critical business data has a centralized and automated backup, giving you to liberty to decide what to back up locally and what on online.

Another advantage of Cisco NSS 322 Smart Storage is built-in and add-on applications. The device allows you to have extended capabilities and not just the storage, giving you more value for your money. When you run applications on Cisco Smart Storage, it ensures their availability all the time. There is no need to have additional devices on the network. As far as security and data encryption is concerned, the device on-disk data encryption protects your business data of crucial importance. The data can be stored on disk; even hard drives are not there for any reason.

You can depend on Cisco NSS 322 Smart Storage for simplified configuration and management of data. In a matter of few minutes setup the device for simplified configuration. It provides you secure remote access that is simple to operate.

Choose the device from multiple backup modes and you can share files across platforms like Windows and Linux. Cisco NSS 322 Smart Storage helps you safeguard data and enables you in significant reduction in downtime. This becomes possible due to array of independent disks. To protect your investment, the device comes with a reliable service and support.

WordPress SEO Hacks to Boost Your Business Website Traffic

We all want websites that are search-engine friendly. But sometimes when you are busy it’s easy to publish a new blog post and be off to the next thing on your to do list.

Over time, this can really hurt your SEO efforts. That’s why I’ve put together this short hit list of things you can do to boost your WordPress SEO.

Schedule these tasks in your calendar to make your blog traffic soar!

1) Post New Stuff Regularly Google has a bias towards fresh content. Part of Google’s algorithm looks at how new the content is and gives preference to more recent results. So publishing original content on a regular basis is important.

Also size matters when it comes to content. Generally longer content ranks higher than shorter content. So strive to make your post at least 500 words.

2) Create a Keywords List If SEO is a priority, then you’ll want to develop a keyword list. This is basically a list of keywords and phrases that describes your products and services. These keywords should include words from search terms that are more likely to be used to find your offerings online.

Google has some incredible tools to make keyword research easy including Google Search, Google Suggest, Google Instant and Google Wonder Wheel.

Hint: if you want a really targeted keyword list, hire an SEO expert!

3) Install an SEO Plugin This will allow you to set keyword-rich custom titles and Meta descriptions for your posts for search engines.

A couple of popular SEO plug-ins to consider are All in One SEO Pack and WordPress SEO by Yoast.

Again, this is something your web designer or an SEO professional can easily install for you.

4) Hand Submit to Search Engines What good is a site if no one can find it? That’s why getting listed in Google and the other popular search engines and directories is one of the most effective ways of getting free targeted traffic to your website.

You have probably seen lots of automated submission services where you pay a small fee for them to submit your site to hundreds of search engines. These services not only wont help they can actually hurt you.

Almost all of these free directories never send an actual visitor to your website and getting links from them can hurt your ability to rank in the real search engines like Google and Bing.

The best practice is to manually submit your site to search engines yourself. WordPress makes this easy once you set up an account in Google, Bing and Yandex Webmaster Tools.

If unsure, just ask your webmaster or SEO Specialist to set up these accounts.

5) Add Tags to your Posts WordPress, straight out of the box, comes ready to embrace search engines. The tags features is one of those SEO friendly features you should take advantage of.

Be sure to add relevant keyword-rich tags to every post you publish.

6) Leave Comments on Other Blogs Start linking more to other peoples posts on their blogs and encourage them to link back to you.

The Differences Between Undergraduate and Graduate Writing and Research

On the face of it, the differences between undergraduate and graduate level writing and research should be rather obvious. After all, we expect more of our graduate students than we do of our undergraduate students. Education is a progression, something we build upon and improve upon as we travel through the years. However, just because this makes intuitive sense does not mean that the actual differences between the written products of each level of study are that clear. After all, we expect the grammar, punctuation, mechanics, and other such issues to be correct in both cases. So let’s examine some of the differences that should be in play when comparing the two.

First, graduate level students are expected to think on a higher level than undergraduate students. This means the vocabulary should be more sophisticated; the thoughts should be better developed and deeper; the analysis should be stronger; and so forth. The topics don’t necessarily have to be very different for each level, but the approach to, and handling of, those topics should differ. For example, an undergraduate and graduate student could each write a paper about global climate change. But while the undergraduate level paper might talk about Gore’s “An Inconvenient Truth,” and discuss how that movie made some excellent points, the graduate level paper might reference a UN white paper on the matter, and analyze what effect that paper has had upon international policy.

Second, graduate level students are expected to have read and written about a much wider array of subjects, and learned about a much larger variety of theorists, scientists, and other scholars in their particular field(s) of study, than are undergraduate level students. As a result, graduate level papers should include a much deeper referencing of, and building upon, those previous thinkers. It should be clear, not in a name-dropping way, but in a way that shows a true integration of a wealth of knowledge, that the graduate level student has integrated previous work and is building upon it.

Finally, graduate level writing and research (but especially writing) should show a much greater percentage of original thought than does undergraduate level writing. In the early college years, students are absorbing a great deal of knowledge about their chosen area(s) of study. It is not to be expected and in fact, it is often frowned upon that students at that level are thinking original thoughts about their disciplines. For example, it would not make sense that an undergraduate would believe he had the answer to a philosophical dilemma that had plagued philosophers for centuries his depth and breadth of knowledge in philosophy would simply not be there. However, by the time people are graduate students especially doctoral students it is expected that they have absorbed that knowledge and are starting to think their own thoughts that extend that knowledge base. Of course, graduate level students continue to research what others have discovered before them, but again, they are expected to contribute to their field(s), while undergraduate level students are not.

Certainly, there are other differences between these two types of writing. However, the basic idea is that much more is expected of graduate level students in the way of sophisticated writing and original thought than is expected of undergraduate level students. While not all graduate students are free-thinking geniuses, and while not all undergraduate students are mere sponges, these general guidelines apply.

Tags:

The Hemp Network Business Opp

There is no cost to be a member of The Hemp Network. You are offered natural products that contain ancient plant materials that have been rediscovered after many years and warmly accepted by people in this age of awareness of what we take into our bodies and how our actions effect the environment. The Hemp Network formulates our proprietary products and we are not resellers or distributors. These products have the potential to be the “Fish Oils” of the 1980’s or the “Omega’s” of the 1990’s. Use them at home and offer them to others. You’ll be amazed at the warm response you’ll receive. All as a home based business that you operate where you want and when you want.

So you ask yourself “What if I do..what if I take a look at this opportunity..what’s the worst that can happen….What if I don’t..what if I don’t take advantage of this opportunity and once again in life I let another one go by”?

What can The Hemp Network do for you?

Will it change your life? Will you earn enough money to have more time to spend with your family and loved ones…or maybe just more time to play, travel and participate in movements and activities you are passionate about? No one knows….but what we do know is that in the network marketing business more millionaires are made than in any other type of marketing. We know that Donald Trump and Warren Buffett both herald network marketing.

What The Hemp Network will do for you is….

* Create an honest business opportunity built around quality hemp and related products.
* Provide you with the information you need to complete your task.
* Offer you the opportunity to have a global business you operate at home, with income derived from sales of products worldwide.
* Give you the opportunity to travel where you want, go to events you’d like to be at and engage in numerous activities you are passionate about, while building your business and earning an income at the same time.
* Give you the opportunity to share with and educate those around you and everyone you meet with the wonders and benefits of hemp attached to an incredible business opportunity in this industry.

Business Debt – How to Ensure Debts are Settled

When you’re running a business, it’s vital to do everything that you can to ensure that your customers pay their bills promptly. If you need to take legal action to recover debts, you can use a firm of solicitors providing a debt recovery service. Here are some other tips to help you to ensure that your customers settle their debts on time.

Make sure that your customers know when they must pay their bills.

When you first start to do business with your customers, make sure that they are aware of their responsibilities. The most important way in which to do this is to provide them with a clear set of terms and conditions. These terms and conditions should include details of the length of time within which your customers must pay their bills and the payment methods that they can use. It’s a good idea to involve a solicitor specialising in business law and debt recovery when drawing up these terms and conditions, as ensuring that they are clear and accurate can save you time and expense if you have to use a debt recovery service in the future.

Make sure that you send invoices to your customers promptly and that these invoices are accurate. You should also include details of the date by which payment should be made and the payment methods that can be accepted on your invoices.

Set up a credit control system.

Set up a credit control system, so that you can keep track of the payments which you have received and so that you know which customers have overdue amounts on their accounts. Make sure that you act promptly if customers fail to meet their payment deadlines. In the first instance, you should contact them to inform them that their payment has not been received. This may simply have been an oversight, or they may have a genuine reason why they have been unable to pay on time. In cases such as this, it may be worth allowing them some extra time in which to pay, as this will build your relationship with them. However, whenever you have contact with your customers, make sure that you keep a record of this, in case it needs to be referred to at a later date.

Take action when you don’t get paid.

If you are struggling to get payment from a customer, it’s important to take prompt action and keep following it up. You may want to involve a debt recovery solicitor at this stage. Choose a firm of solicitors that specialises in business law and offers a debt recovery service. Your solicitor will be able to help you to compose correspondence which will make it clear to your customer that legal action will be taken if payment is not received, advise you as to whether you should demand compensation and/or interest in addition to the amount that your customer owes you, and explain how to start court proceedings if you are unable to obtain payment from your customer.

Medicare and California Sales Tax An Analysis

Theres a rumor going around that a 3.8 percent sales tax will be applied to home sales in order to fund Medicare under the Affordable Care Act. Although that rumor is patently false, there has always been sales tax associated with certain Medicare-covered transactions.

Specifically, if your firm sells medical supplies and has been treating sales under Medicare Part B (Medicare B) as exempt from California sales tax, it is sitting on a fiscal time bomb. Since the program began, the California State Board of Equalization (Board) has been regularly assessing sales tax on Medicare B transactions in its audits.

Even businesses reporting correctly are generally confused about why sales under Medicare B are treated differently from sales under Part A. This article will discuss the different treatments and explain how sales tax applies to Medicare receipts in general.

Some sales under Medicare are always exempt, simply because the products involved fall under the general California exemption for prescription medicines. However, such transactions are outside the scope of this article, which solely addresses products ordinarily considered taxable when sold to patients. (Medical services are exempt from sales taxes in general, in California and nearly everywhere else.)

In order for an otherwise taxable product to be exempted from sales tax under Medicare, the product must be considered sold to the United States government rather than to the patient. Sales to the U.S. government are exempt from sales tax for Constitutional reasons. This exemption has been codified in California Revenue and Taxation Code Section 6381 and is further delineated by Sales and Use Tax Regulation 1614.

Whether a Medicare transaction is considered an exempt sale to the U.S. government or a taxable sale to an individual patient depends on whether the sale falls under Medicare Part A or Part B. All sales under Part A are regarded as exempt sales to the U.S. government. Sales under Part B are considered made directly to the patient, and they are taxable unless some other exemption applies (such as the exemption for sales for resale or sales in interstate commerce). Differences between Parts A and B that give rise to this distinction are discussed below.

Financing and Participation:

Medicare A is financed through payroll withholding and self-employment taxes. Participation is mandatory for anyone within the Social Security system. Most people who pay the taxes that fund Medicare A are under retirement age and not yet eligible for Medicare coverage.

Medicare B is financed partly through monthly premiums paid by those covered under the program. The rest of the financing comes from general funds of the federal government. Anyone covered by Part A is eligible for Part B, but participation in Part B is optional. Once participants enroll in the Medicare B program, they are required to pay the monthly premiums, generally through withholding from their Social Security checks.

Cost to Participants:

Medicare A is funded entirely through self-employment taxes and the Medicare percentage withheld from employee paychecks and matched by employers. There are no costs specific to participants.

Medicare B is charged directly to each participant, generally by a monthly deduction from the participants Social Security check. The monthly costs are considered medical insurance premiums and may be claimed as an itemized deduction on the participants income tax return.

Payment of Claims:

Medicare A payments are made directly to providers of medical products or services under a procedure mandated by federal law. Since the law requires direct payment by the U.S. government to providers, medical supplies sold by providers under Medicare A are considered sold to the U.S. Government.

Medicare B payments may be made either to providers or patients. If a provider has agreed to accept assignment of Medicare benefits (which essentially constitutes agreement to accept Medicares version of “reasonable charges”), the provider prepares and submits a claim form and is reimbursed directly by the insurer acting on behalf of the U.S. government. The patient pays only the deductible, co-insurance or non-allowable costs.

If the patient uses a provider who has not agreed to accept assignment of benefits, the patient pays the entire charge and then files a claim for reimbursement. Any such reimbursement goes directly to the patient. Under Medicare B, payments are considered reimbursements of charges to the patient, whether the payments go directly to the patient or to the provider on the patients behalf.

The U.S. Governments Position:

Medicare A does not allow reimbursement for sales taxes charged on medical supplies, based on the theory that providers are selling to the U.S. government and the sales are therefore exempt.

Medicare B has built sales taxes into its calculations of “reasonable charges,” as stated inMedicare Carriers Manualsection 5213. In accepting sales taxes as allowable charges under Medicare B, the U.S. Department of Health and Human Services has taken the position that sales under the program are not sales to the U.S. government.

Sales Tax Effect:

Medicare A payments are made directly by the U.S. government to providers under federal law, which theoretically results in sales to the United States as discussed above.

Medicare B payments may be made either directly to patients or to providers for the benefit of patients, depending on each patients choice of provider. The patients ability to make this choice has been interpreted to mean that payments under Medicare B are simply reimbursements to patients. Under this “patient reimbursement” theory, any sale by the provider under Medicare B is made to the patient rather than the United States, regardless of which party prepares the claim form or receives the reimbursement check.

Both the U.S. Department of Health and Human Services and the State Board of Equalization have accepted these legal interpretations, and it appears unlikely that an effort to re-characterize sales under Medicare B as sales to the U.S. government would prevail. If the law is ever changed to make direct payments to providers mandatory under Part B, the application of sales tax could well change with it.

Although subject to tax, amounts claimed for 80 percent reimbursement under Medicare B are considered to include applicable sales taxes, because the Medicare Carriers Manual defines “reasonable charges” as including such taxes. Accordingly, when providers report their taxable sales to the Board, they are entitled to claim a deduction for sales taxes included in Medicare B reimbursements.

Conclusion:

The theoretical justification for distinguishing sales under Medicare A from sales under Medicare B may not be entirely logical, but compliance with the Board of Equalizations interpretation is the only prudent approach. If you have been treating all sales under Medicare B as exempt, you should now begin reporting those sales as you would report sales to any private party.

But what about earlier periods? If your firm is selected for a Board audit, you undoubtedly will be billed for additional taxes for those periods. However, the amount of additional taxes may be subject to adjustment. This is true not only for Medicare sales but for any area where tax changes are recommended by Board auditors. Audits incorporate assumptions and tests that often can be modified and occasionally can be overcome.

Always remember that you have the right to review any tax auditors working papers or have a sales tax expert review the audit on your behalf. Exercising that right will at least bring you peace of mind. It might also result in significant tax savings.