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Return to the full Tax Research Index. An original one-of-a-kind master videotape purchased from a production company is merely the tangible evidence of an artistic-type service, and is not subject to manufacturing or use taxes. This is true even though some preliminary production steps may have been done video option 241 the taxpayer itself, or contracted out directly to other companies. When the legislature adopts a clarifying act, the act will apply retroactively.

The sales and use tax exemption for production equipment acquired by a motion picture or video production business does video option 241 apply to equipment acquired and used by a company that provides satellite uplink of live programming. The production of a video option 241 training film or video is a service activity as opposed to a retail sale. Barter income from broadcast advertising sponsored by regional and national sponsors video option 241 subject to the deduction for national, network, and regional advertising.

A national or regional sponsor's use of a syndicator to arrange and to pay for broadcast advertising neither makes the syndicator the sponsor of the advertising nor changes the nature of the services being provided by the station. A taxpayer, in using, in part, its own equipment to transmit video option 241 advertising on a cablevision network during purchased timeframes, is functioning as a cablecaster.

The revenue it receives from video option 241 clients for scheduling and transmitting those commercials, under the holding of Video option 241 Telecable, is thus "advertising revenue" taxable under the special Broadcasting classification. The subject of a bill may not be broader than its title. Because persons who maintain homepages but do not provide access to the Internet could not have been construed to have provided network telephone services, they cannot be construed to provide Internet Services.

Taxpayer's activity is entirely intrastate, thus no commerce clause violation. Franchise tax not deductible because not collected by taxpayer as agent for taxing authority. See Community Telecable of Bellevue, et. RuleRule ; RCW A taxpayer that relicenses copyrighted television programs to cable companies for transmission to cable subscribers does not qualify for the television broadcasting rate in RCW The purpose of RCW When a broadcast station receives a license to air programming that includes advertising time sold by the program's syndicator, the transaction involves a barter of the station's advertising time in video option 241 for a best penny stock brokers online to air the program.

Providing access to pre-recorded programs over the Video option 241 does not constitute radio or television broadcasting because the signal is not delivered over the airwaves.

The sponsor of an advertisement is the business that pays the broadcaster for advertising its business. If the business is located only in Washington and provides goods and services only in this state, it is a local advertiser. Because a manufacturer provided the funds to the business to pay for the advertisement does not mean the manufacturer is the "sponsor" of the advertising. The legislative history shows that the legislature intended one specific meaning.

An original one-of-a-kind master Radio and Television Broadcasting The Department amended Rule to recognize that the FCC no longer publishes the information used to determine the standard deduction.

Therefore, the standard deduction is no longer an option. Broadcasters must itemize their advertising revenue. Tax on printers, publishers, highway contractors, extracting or processing for hire, cold storage warehouse or storage warehouse operation, insurance general agents, radio and television broadcasting, consumer as defined in RCW This information is not needed. Business types Register my business My account Audits. Attend a workshop in your area Watch an online workshop or tutorial Invite a speaker to your group Request a visit from a tax consultant.

Forms by name Forms by subject Publications by name Publications video option 241 subject. Tax credit - motion picture competitiveness program.

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Isis International is a feminist advocacy organisation. We also hold an historic collection of materials from the international feminist movement dating from the s. Our main focus is on grassroots women and activists on the ground in the global South. In the early s, a vibrant new wave of feminism was arising around the world, not only in North America and Europe, but in the rest of the world as well: Isis began when a group of feminist activists from different countries and regions, working on the burning issues affecting women around the world, started communicating with each other.

We saw the need to set up our own channels of communication to link with each other, share our struggles and strategies, and build support and solidarity. And so Isis was born. We began as a small collective of women, gathering information from local groups and the feminist movement and sharing it through the Isis International Bulletin and resource guides.

We also organized some of the first international feminist meetings, all of this on a shoestring budget, powered by the energy of women and feminist activists around the world. It is due to the efforts of the international feminist movements that these issues are now on the world agenda. A small group of women of different nationalities coordinated the work with input from women all over the world.

We worked literally from our kitchen tables, before setting up two small offices in Rome and Geneva. In the late s we were joined in Rome by a group of Latin American women in exile from Chile who coordinated the Isis networking, communications and publications for Spanish-language Latin America and Caribbean.

Evolution of Isis to three sister organizations: In the early s, an evolution took place. The Isis collective in Rome changed its name to Isis International.

At about the same time, the Chilean exiles were permitted to return to Chile and so we transferred the Latin American and Caribbean work to Santiago Chile and Isis Internacional was born. In , Isis International transferred it work and resource centre from Rome to Manila in the Philippines. And in the early s Isis Wicce transferred its work to Kampala, Uganda. Isis International has contributed to the empowerment of women worldwide through multiple strategies of communication, advocacy, networking, and capacity building.

We have been an active participant in a larger movement that has led to greater gender justice, human rights, equality and participation of women. Isis International also carries a vast documentation of the history of how women have struggled for their rights.

Isis International is proud to have been part of and contributed to the blossoming and growth of the international feminist movements. We are committed to continue our participation and contribution to feminist and social movement activism and communication. At the same time, empowered women constitute an important force to contribute to finding solutions to these challenges. More than ever, women need the kind of advocacy, communication and capacity building activities that Isis International provides.

Isis International promotes the perspectives, critical engagements and advocacy strategies of women in the global South. Communication is a strong dictate of our contemporary lives. Information, how it is distributed, constructed, produced, who owns and controls the technological means to do so, even define power.

In this globalised age, communication systems are pivotal in the shaping of socio-economic and political relations. Media, in the hands of social justice activists, is an empowering tool towards achieving social justice and creating an inclusive world.

Merely gaining access to technologies, however, is inadequate to combat the sweeping wave of globalisation and the biases that come with it. We need to question the true nature and interest of prevailing media, information and communication systems. More importantly, marginalised women need to assert their identities and create alternative forms of communication that draws inspiration from the diversity and resilience intrinsic to their own particular way of living.

As a feminist networking and advocacy organisation, Isis International is committed to creating spaces within information and communications structures and systems that promote the many voices of women, particularly those from the South. Bahay ni Isis provides a safe haven for guests visiting Manila, with lodgings, meeting rooms and facilities for workshops and other events.

It is a comfortable women-friendly space and a gathering place for many non-governmental organisations engaged in issues affecting women around the globe. WiA carries in-depth articles on issues facing women globally from a feminist perspective.

Isis International realised it is essential to initially find out to what extent or if any at all do peace advocates include or consider women and gender in their peace work with from ICCO foundation, Isis carried out a study on women peacemakers in the Philippines. Isis Resource Center holds one of the largest feminist collections of materials in the Global South. With 40 years of publication experience, Isis holds a vast collection.

Who we are Isis International is a feminist advocacy organisation. It is a women-friendly space and a gathering place for many non-governmental organisations engaged in issues affecting women around the globe. Media Resources Isis International media resources comprise a wealth of print, electronic, audio and video productions. They are tools for movement building and activism.

Women in Action WiA carries in-depth articles on issues facing women globally from a feminist perspective. Toolkits, Guides, Books and Monographs include many useful tools for women activists and advocates. Just a few examples; Gender and Climate Change: Audio productions include music and songs by and about women in Asia and the Pacific; radio plugs, programmes and dramas from our community radio trainings in several Asian countries on Women Making Airwaves for Peace and other issues.

Video productions include The Isis Journey, and videos produced by participants in the Activist School trainings. Isis International is digitizing these materials in order to preserve them and make them available online. Isis International partners with other feminist and social movement activist groups and organisations and other international networks.

Women in Action WiA WiA carries in-depth articles on issues facing women globally from a feminist perspective. Archives Isis Resource Center holds one of the largest feminist collections of materials in the Global South. Click here to see some of these historical treasures.