Showing posts with label purchase exemption certificate. Show all posts
Showing posts with label purchase exemption certificate. Show all posts

Wednesday, October 10, 2012

Kentucky Tax Sales

Kentucky Tax Sales Images

State Of Kentucky Vehicle Usage tax When Purchasing A Vehicle ...
State of Kentucky Attached is a copy of the Out-Of State Purchase Exemption Certificate, Form 51A127, for the State of Kentucky. To obtain exemption from paying KY sales tax, a copy of Form ... Access Content

Images of Kentucky Tax Sales

From The Kentucky Department Of Revenue Web Site (www
Note: This is a nonresident purchaser not required to register in Kentucky holds a valid Sales and Use Tax Permit, Account No. ____N/A_____, issued pursuant to the sales and use tax law and is ... Retrieve Content

Kentucky Tax Sales

Two Years Later: Cigarette Excise Tax Increase No Long-Term ...
November, 2007 Two Years Later: Cigarette Excise Tax Increase Provides More Revenue and No Long-Term Impact on Cross-Border Sales A Study of Cigarette Prices in the Wake of Kentucky’s ... Return Document

Kentucky Tax Sales Pictures

Motor Vehicle Registration - Fort Knox Kentucky
Legal Briefs From the Fort Knox Legal Assistance Office MOTOR VEHICLE REGISTRATION AND KENTUCKY SALES, USE, AND PERSONAL PROPERTY TAX REGARDING AUTOMOBILES ... Retrieve Content

Kentucky Education Association - Wikipedia, The Free Encyclopedia
The Kentucky Education Association (KEA) is an advocacy and lobbying group for "improved education funding, safe schools, In 1968, KEA helped to push through an increase to the state's sales tax (to 5%) to provide additional funding for education. ... Read Article

Taxation Of Digital Goods - Wikipedia, The Free Encyclopedia
Kentucky – Defines digital property and then taxes it as common tangible personal property. Washington D.C. – Has a sales tax only on data processing and information services which include the distribution of news or current information. ... Read Article

Beautiful 2 Bedroom 2 Bath Mobile Home For Sale Orlando FL ...
$ 12000 +tax  John Savel in 4:08 Kentucky Farm Land Mobile Home for sale - owner will finance Danville, KY by workoutchamp 75,335 views; 1:28 Older Mobile Home for Sale, w/lots of land! by CBChoiceRealty 1,999 views; ... View Video

State Tax Chart - Income Taxes - Sales Taxes - Estate Taxes ...
Here you will find a chart that shows which states collect an income tax, sales tax, death tax, and/or gift tax. Money; Wills & Estate Planning. Search. Wills & Estate Planning; The Basics; Wills Does Kentucky Have an Estate Tax? Julie Garber Wills & Estate Planning Guide. Sign up for My Newsletter; Headlines; ... Read Article

Kentucky Tax Sales

10A100 (3-07) KENTUCKY TAX REGISTRATION APPLICATION
Registering to collect Kentucky use tax Kentucky Limited Liability Entity_____ Opened new location of current business (See instructions) Kentucky Sales and Kentucky sales or use tax to the seller on those purchases? ... Read Content

Kentucky Tax Sales Photos

Kentucky Sales Tax Rules Summary-Caldwell
Hilco Industrial, LLC Kentucky Sales and Use Tax Rules Summary Caldwell Industries, Inc. 2351 New Millennium Dr. Louisville, KY 40216 Tax Rate: 6% (State only) ... Fetch Full Source

Photos of Kentucky Tax Sales

Tea Party Favorite DeMint Quits US Senate
Republican U.S. Sen. Jim DeMint is stepping down to become president of the Heritage Foundation, a conservative think tank. ... Read News

Kentucky Tax Sales Images

Major Business Taxes In Kentucky - Kentucky Cabinet For ...
Charges and pay phone receipts are no longer subject to sales tax. (KRS 139.195) Kentucky Gross Receipts Defined for Communications Services Any business whose interstate communications serv ice subject to sales tax exceeds 5% of the ... Retrieve Document

Kentucky Tax Sales Images

ENTUCKY ALES AX ACTS - Kentucky: Department Of Revenue - Home
KENTUCKY SALES TAX FACTS A REVENUE PUBLICATION FOR THE BUSINESS O WNER DECEMBER 2005 Filing Tips for Paper Returns • Enter total receipts, including tax, on line 1. ... View Document

Statute Of Limitations For Tax Debts By State - How Long To ...
Find out how long you should keep your state tax records and how long the state has to audit your tax return. Money; Tax Planning: U.S. Search. Tax Planning; tax audits; california kentucky; kentucky michigan; statute of limitations; tax debt; Explore Tax Planning: U.S. Must Reads. 2012 Tax Rates; ... Read Article

Kentucky Floyd Chicken - Pacquiao Vs. Mayweather - YouTube
This picture says it all, kfc would boost sales if they used this. PacquiaoVSgayweather 10 months ago Reply I am posting this in stone so that after Floyd tax that ass you will know I told you so. Aztech355 1 year ago Reply Kentucky Floyd Chicken ... View Video

Internet taxes - Wikipedia, The Free Encyclopedia
Explains the current rules for collecting sales tax on Internet sales. Legal article discussing state attempts to derive online sales revenue. States' project to design, test and implement a sales and use tax system that radically simplifies sales and use taxes. ... Read Article

WELCOME TO THE TERMS And CONDITIONS OF WEST KENTUCKY HORSE ...
KENTUCKY SALES TAX The 6% Kentucky sales tax applies and will be charged on ALL sales unless you meet and fulfill an exemption. If buying for RESALE, a number alone is not sufficient — you MUST provide the cashier with a photocopy of your resale ... Doc Viewer

Kentucky Tax Sales Pictures

History And Economic Impact William F. Fox Professor Of ...
The current Kentucky sales tax was adopted in 1960. Commerce ClearingHouse credits Mississippi with the first sales tax, in 1930. Forty-five states and the District of Columbia currently impose sales taxes (see Table 1). ... Access This Document

Kentucky Tax Sales Pictures

COMMONWEALTH OF KENTUCKY Tax Expenditure Analysis
Sales Tax Kentucky Enterprise Initiative 15.000 21.500 19.500 Earmarked Funds 50.965 56.552 64.160 Earmarked Funds Thoroughbred Development Fund-Pari-mutuel Tax 5.900 6.300 6.400 Earmarked Funds Equine Industry Program Trust and Revolving Fund – Pari-mutuel Tax 0.400 0.425 0.430 ... View Doc

Kentucky Tax Sales

51A205 (12-00) KENTUCKY SALES AND REVENUE CABINET USE TAX ...
51A205 (12-00) Commonwealth of Kentucky REVENUE CABINET Due Date—The return must be postmarked on or before the due date in order to be considered timely. ... Read Here

Pictures of Kentucky Tax Sales

Major Personal Taxes In Kentucky - Kentucky Cabinet For ...
Kentucky income tax law is based on the federal income tax law in effect December 31, 2006, exclusive of any amendments made subsequent to that date, other than amendments that Sales tax of 6.0 percent of the sales price of the vehicle is levied when a ... Fetch Document

Kentucky Tax Sales

Sales Tax Exemptions Page 1 - Division Of Legislative Services
Sales Tax Exemptions Page 1 Year Enacted Year Amended Rationale Fiscal Impact Surrounding States to the amount of Kentucky sales and use taxes paid on purchases made in connection with the filming or producing of motion pictures within KY; ... Retrieve Document

Kentucky Tax Sales Pictures

Streamlined Sales Tax Project
STATE NAME: Kentucky Streamlined Sales Tax Governing Board Section 328 Taxability Matrix Effective Date: 7-1-2012 Library of Definitions ... Access Content

Thursday, October 20, 2011

Tax Sales Hamilton Ontario

Et Vous ? - Learn French At About - Free French Lessons
My name is John Mallon and I live in Ottawa, Canada, but was born and raise in Hamilton, Ontario, Canada. i am 57 years old. but now am doing Blank Label sales and web developement. My fathers parents were both born in Quebec, and grew up speaking only French. ... Read Article

Canada Revenue Agence Du Revenu Agency Du Canada Income Tax ...
Hamilton ON L8N 1B7 First name and initial Last name Care of Mailing address: Apt No – Street No Street name PO Box RR Total Ontario Sales Tax Credit The OSTC is a quarterly payment that will be issued separately from the GST/HST credit payments. ... Visit Document

Guidelines For School Generated Funds - OASBO
Hamilton-Wentworth DSB . Ontario Association of School Business Officials . Finance Committee . Guidelines . For . School Generated Funds . Section 2 . Sources and Uses of Funds . ONTARIO RETAIL SALES TAX (ORST) PURCHASE EXEMPTION CERTIFICATE . Blanket . ... Return Doc

Assessing Land And Structure Values In A Mass-appraisal Framework
Thrall uses 572 single-family dwellings in Hamilton, Ontario of 1976 as example to Sales prices (unit: NT 1,000) Thrall, G (1979a) Spatial Inequities in Tax Assessment: A Case Study of Hamilton, Ontario. Economic Geography. 55(2):123-134. ... Read Document

Ontario’s Climate Change Action Plan - Ministry Of The ...
Hamilton Area (GTHA). • You can get a Retail Sales Tax rebate of up to $2,000 when • Ontario is also working to develop a Low Carbon Fuel Standard. Did you know? In Southern Ontario, the Greenbelt . Plan protects 1.8 million acres ... Read Content

Onondaga County Sales Tax
4.00% Columbia 4.00% Seneca 3.50% Ontario Sales Tax as a percentage of property tax levied was calculated for the 57 counties in New York State. Name Tax Use Tax Property Tax 1 Columbia $0 $0 2 Hamilton $5,624,341 $2,526,038 44.91% ... Read Content

SOLD! 120 Albert Street, St.Catharines, Ontario Real Estate ...
Taxes:$1,748 Tax Year:2011 Basement:Partial, Poured Concrete #113 11 Harrisford St., Hamilton, Ontario home for sales condo townhouse by Lynnfeeteam 48 views; 8:57 Tribute to the NS&T- Final Run March 28th 1959 by StCatharinesRailFan8 1,684 views; ... View Video

Remarks By Tim Hudak, MPP Leader Of The Ontario PC Party And ...
I also want to recognize Doug Duke of the Hamilton and Halton Home Builders’ Ontario with a $25 billion deficit and $65.2 billion worth of new debt. McGuinty’s plan to merge the HST and PST into a super ‘Dalton Sales Tax’. ... Document Retrieval

Michael Coren, The Motts And More Leave CFRB
They would be perfect in a smaller market like Hamilton, I think CFRB was making too much money over the years and were looking for a tax loss deductions because like many other I have been a loyal listener for Ontario. His love affair with radio began while attending ... Read Article

Tax Sales Hamilton Ontario Images

BIOX Announces Fourth Quarter Financial Results
BIOX announces fourth quarter financial results ... Read News

Photos of Tax Sales Hamilton Ontario

Taking Your Franchise To Canada - Gowlings: Canada Law Firm ...
(iii) Harmonized Sales Tax (“HST”) most part of Ontario, Montréal Ottawa Toronto Waterloo Hamilton Calgary Vancouver London Moscow . Gowling Lafleur Henderson LLP Barristers & Solicitors Patent & Trade Mark Agents Page 2 ... Retrieve Content

Tax Sales Hamilton Ontario

2011 Financial Overview DRAFT
Municipalities can collect sales taxes, however this is not municipalities is only possible based on the total property tax bill. In Ontario, there are single tier municipal governments Hamilton property tax increase are comparable to the ... Document Retrieval

The Underground Economy In Canada - - Munich Personal RePEc ...
426 Kenneth Taylor Hall, 1280 Main St. West, Hamilton, Ontario, L8S 4M4 Phone: 905-525-9140 ext. 24731, Fax: 905-521-8232 Email: teddslm@mcmaster.ca ABSTRACT the average sales tax rate paid (including GST and PST) by consumers is 15%. ... Access Full Source

Great Depression In Canada - Wikipedia, The Free Encyclopedia
Ontario's 1935 Industrial Standards Act (ISA) was designed to bring workers and employers together under the auspices of the state to establish minimum wages and work standards. He reduced expenditures and increased the sales tax and the income tax. ... Read Article

Tax Sales Hamilton Ontario Pictures

GST/HST Credit Application For Individuals Who Become ...
Ontario sales tax credit; and Saskatchewan low-income tax credit. You do not need to apply to a province to get payments for these Hamilton, Kitchener/Waterloo, or Prince Edward Island Barrie, Sudbury (the area of Sudbury/Nickel Belt only), ... Retrieve Here

New York State Department Of Taxation And Finance Schedule H
This amount on your sales tax return, Step 1, box 1. Do not Hamilton County X2007 Herkimer County X2104 Jefferson County X2207 Lewis County 3 H2304 Livingston County X2407 Ontario County (outside cities of Canandaigua and Geneva).. ... Read Document

SERVICEONTARIO SERVICES FOR INDIVIDUALS - Clarington Public ...
Hamilton Ellen Fairclough Bldg.119 King St. W Main Lobby L8P 4Y7 Kitchener City Hall, 200 King St. W, Box 1118 Main Flr. Ontario Retail Sales Tax Finance Canada Revenue Agency Ontario Securities Commission Finance Ontario Student Assistance Program ... Fetch Content

Ontario New Democratic Party - Wikipedia, The Free Encyclopedia
The Ontario New Democratic Party (ONDP) or Andrea Horwath replaced him after she was elected leader at the 2009 leadership convention in Hamilton. and cutting the Harmonized Sales Tax from necessities such as home-heating and gas. ... Read Article

Has Wal-Mart Stopped Selling Fabric? - Sewing - Learn How To ...
We lost our fabric department in Brockville, Ontario, I understand Kingston, Ontario is losing their department. and PAY 6% sales tax. Thanks a lot Seaford Walmart. You have really dissapointed me. What are you going to take out of the store next? ... Read Article

Transportation Funding Strategy-Appendix B
In Ontario, major bridge work in Hamilton -6 - Transportation Funding Strategy-Appendix B and St. Catherines for the QEW was paid for through tolls in the 1960s, and helped improve Sales Tax –Estimate based Ontario Budget for Sales Tax and GTHA share of Ontario GDP. ... Read Here

Tax Sales Hamilton Ontario

A Sampling Of Editorials From Around New York
ALBANY, N.Y. (AP) - The Glens Falls Post-Star on fighting invasive species in Lake George and elsewhere. A Minnesota conservation organization is now teaching waterfowl hunters that washing their dogs can help fight invasive species. ... Read News

Brownfields Strategy Final Report - Guelph.ca - Welcome To ...
Like most municipalities in Ontario, Windsor and Hamilton have all implemented local programs to facilitate brownfield redevelopment. Establish Tax Sales Process Schedule 11 • To assess site conditions of lands in tax arrears ... Access Doc

SALE OF LAND FOR TAX ARREARS BY PUBLIC TENDER
This sale is governed by the Municipal Act, 2001 and the Municipal Tax Sales Rules made under that Act. The Corporation of the Township of Hamilton. P.O. Box 1060. Cobourg, Ontario K9A 4W5. 905-342-2810 Ext. 102. bgoodwin@hamiltontownship.ca. ... Get Doc

Effective March 1, 2007 - TECSoft The AppleScript Training ...
Hamilton 7 2011 Herkimer 8 2111 Jefferson 7¾ 2221 Ontario 17/ 8 3201 *Orange 81/ 8 3321 Orleans 8 3481 Oswego—except 8 3501 Oswego (city) 8 33561 Otsego 8 3621 7*Putnam 7/ jurisdiction, combined state and local sales tax rate, ... Fetch This Document

Friday, October 22, 2010

Tax Sales Ontario

Images of Tax Sales Ontario

DM VAN-#7236605-v1-Bulletin - Tax - Ontario To Eliminate PST ...
Vancouver Calgary Toronto Ottawa Montréal Québec City London Johannesburg www.fasken.com Taxation Bulletin March 2009 Fasken Martineau DuMoulin LLP Ontario to Eliminate Provincial Sales Tax July 1, 2010; Harmonize with ... Document Retrieval

Images of Tax Sales Ontario

Vendor Permits And The Retail Sales Tax
Vendor Permits and the Retail Sales Tax 33 King St. W. Oshawa, Ontario L1H 8H5 Toll-free: 1-800-265-9005 Telephone: (905) 433-6000 Fax: (905) 433-6777 Sudbury Tax Office 199 Larch Street, Suite 102 Sudbury, Ontario P3E 5P9 Telephone: (705) 564-6118 ... Read More

Income Tax Assessment - Assessment Appeal - Canadian Income Tax
If you don't agree with your income tax assessment from the Canada Revenue Agency, 6 Ways to Increase Sales; See More About: canadian income tax; filing canadian income tax; canadian income tax penalties; By Category. Starting a Small Business; ... Read Article

Tax Sales Ontario

ONTARIO RETAIL SALES TAX PURCHASE EXEMPTION CERTIFICATE
Ministry of Finance Retail Sales Tax Branch ONTARIO RETAIL SALES TAX PURCHASE EXEMPTION CERTIFICATE Blanket Business Name: _____ Business Address: _____ ... Retrieve Content

GST - How To Charge GST - Calculating GST
For example, in Manitoba, the Retail Sales Tax is 7 percent. B.C., Ontario, Nova Scotia, New Brunswick and Newfoundland/Labrador have HST (Harmonized Sales Tax), meaning that the GST and PST have already been combined. ... Read Article

Tax Sales Ontario

GST/HST Info Sheet - Canada Revenue Agency Web Site -- Site ...
Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Prepared Food and Beverages NOTE: This GST/HST Info Sheet replaces the version dated February 2010. The Government of Ontario has introduced a harmonized sales tax ... Fetch Document

HST: The Introduction Of The Harmonized Sales Tax In Ontario
HST: The Introduction of the Harmonized Sales Tax in Ontario Prepared For: Thunder Bay Ventures Prepared By: Small Business Consulting Services ... Return Doc

Liquor Control Board Of Ontario - Wikipedia, The Free ...
The figures quoted above do not include the 13% sales tax the Ontario government levies on retail sales, or the 10% tax charged on alcohol sales in licenced establishments. By comparison the provincial portion of the Harmonized Sales Tax rate in Ontario is only 8%. History. The LCBO ... Read Article

GST - GST Registration - GST Canada - Small Business Canada ...
In Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario and B.C., the PST is combined with the GST, resulting in a Harmonized Sales Tax (HST) of 13 percent in all of the provinces just listed except for Nova Scotia, ... Read Article

California City And County Sales And Use Tax Rates
Ontario* 8.75% . San Bernardino : Onyx . 8.25% : Kern : Opal Cliffs : 9.00% . Santa Cruz : Orange Cove* 8.975% Fresno : Orange* 8.75% : Orange : Orangevale : * Effective July 1, 2004, the rates on a sales tax return do not match these rates. This is due to changes of the funding procedure involving sales, local, ... Read Full Source

Application For Refund Tax Exempt Sales (TES)
12 Export out of Ontario Aviation Fuel 8 Tax Exempt Sales to Registered Consumers Clear Fuel Holding a Fuel Acquisition Permit Gasoline Schedule # Name # NameProduct Product Fuel Schedule Tobacco Schedule # Name Product # Name Product ... Retrieve Here

Pictures of Tax Sales Ontario

Canadian Sales Tax Calculator - HST GST PST - YouTube
Canadian Sales Tax Calculator - HST GST PST HelpSMEvideo . Subscribe Subscribed Unsubscribe. Loading 6 videos . Loading 3:46 Ontario's New Democrats: Leading Change by QP4OntNDP 5,418 views; 2:02 What Went Wrong (with the Hudak Campaign) ... View Video

Tax Sales Ontario Images

2007 Ontario ON479 - Ontario Credits - Nevcon Accounting ...
Ontario Credits ON479 T1 General – 2007 5006-TC Continue on the next page D You cannot claim the Ontario property and sales tax credits on the final return for a deceased person. ... Access This Document

Fact Sheet - Harmonized Sales Tax For Ontario
Fact Sheet - Harmonized Sales Tax for Ontario ¾ The Harmonized Sales Tax (HST) will take effect in Ontario on July 1, 2010 replacing the existing provincial Retail Sales Tax (RST) and combining it with the ... Read Content

Tax Sales Ontario Pictures

RioCan Announces Agreement To Purchase $1.1 Billion Portfolio Of Canadian Regional Shopping Centre Assets From ...
RioCan Real Estate Investment Trust announced today that it has entered into a purchase and sale agreement to acquire a $1.1 billion portfolio of Canadian retail properties including five regional malls ... Read News

Tax Sales Ontario Photos

What's Taxable Under The HST And What's Not?
Answering your questions about Ontario’s Harmonized Sales Tax page 1 What’s Taxable Under the HST and What’s Not? CLOTHING AND FOOTWEAR: FOOD AND BEVERAGES: GST-taxable before July 1, 2010 RST-taxable before July 1, 2010 Is there a change to the ... View This Document

Canada Revenue Agency - Wikipedia, The Free Encyclopedia
As of January 1, 2009, the CRA collects Ontario corporate tax. CRA not only collects federal income tax but also provincial income tax on behalf of many provinces. Goods and The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. ... Read Article

Tax Sales Ontario Photos

Sales Tax Reform: Replacing Ontario’s Retail Sales Tax With ...
Sales Tax Reform: Replacing Ontario’s Retail Sales Tax with a Value-Added Tax Submission by David Douglas Robertson To the Ontario Legislature’s Standing Committee ... Access Doc

Tax Sales Ontario

Impact Of Harmonized Ontario sales tax And The Real Estate Sector
Canada Tax Contacts Danny Cisterna 416-601-6362 Mary Esteves 416-601-6270 Angela Grant 416-643-8446 Mike Matthews 613-751-5310 Rory Pike 416-874-3330 ... View This Document

Pictures of Tax Sales Ontario


Look at Sales Tax Reform in Ontario,” University of Toronto, May 2009) estimates that the sales tax reform may increase revenue by almost 13%. 21. taxable purchases. 78; Sales to other provinces are not taxable if properly certified; since ... Return Doc

Tax Sales Ontario

The Harmonized Sales Tax (HST) - Personal Tax Advisors
GST at 5% and possibly provincial sales tax, you now charge a single tax at the new harmonized HST of 13% (sales made in Ontario, New Brunswick, or Newfoundland and Labrador) [total price paid] 1.13 [total price paid] x 0.13 1.13 ... Doc Viewer

Ontario Harmonized Sales Tax - Western University
Indirect Tax Ontario Harmonized Sales Tax HST and UWO Administrative Officers Jane Adams, FCMA, Associate Partner February 24, 2010 ... Fetch This Document

Photos of Tax Sales Ontario

Keswick Real Estate | HST Sales Tax | Ontario | Steve Peroff ...
Http://keswickrealestateagent.com Keswick Real Estate with Steve Peroff. The H.S.T. is a hot topic in the keswick, Georgina, Ontario real estate market. "How will the HST ... View Video

Property tax - Wikipedia, The Free Encyclopedia
Sales · Sin · Stamp · In Ontario, for most properties (e.g., residential, farms), the property taxes can be calculated by multiplying the phased-in assessment indicated on the Property Assessment Notice by the tax rate. ... Read Article

Tax Sales Ontario Pictures

Redknee Solutions Reports Fiscal Fourth Quarter And Full Year 2012 Results
Redknee Solutions, Inc. , a leading provider of business-critical software and solutions for communications service providers, reported results for its fiscal fourth quarter and full year ended September ... Read News

ONTARIO RETAIL SALES TAX PURCHASE EXEMPTION CERTIFICATE
ONTARIO RETAIL SALES TAX PURCHASE EXEMPTION CERTIFICATE Please complete and return BLANKET  YES  NO Mail 88 Lindsay Avenue, Dorval, QC H9P 2T8 ... Return Document

Tax Sales Ontario

Tax Memo: Ontario Harmonized Sales Tax—Recapture Of Input ...
September 2, 2010 On February 1, 2010, Ontario’s Ministry of Revenue (the Ministry) released three documents related to the Ontario Harmonized Sales Tax (HST): ... Return Document

Tax Memo: Ontario Harmonized Sales Tax - Recapture Of Input ...
February 8, 2010 On February 1, 2010, the Ontario Ministry of Revenue (Ministry) released three documents on the proposed Ontario Harmonized Sales Tax (HST): ... Read Full Source

Instructions Ministry Of Finance - Ontario Central Forms ...
General Information The attached application is the form to be completed when claiming a refund of Ontario retail sales tax (RST). All enquiries ... Read Content

ONTARIO RETAIL SALES TAX PURCHASE EXEMPTION CERTIFICATE
I claim exemption from Ontario retail sales tax under the provisions of the Retail Sales Tax Act on the following goods or taxable services, contracts of insurance or benefits plan: ... Fetch Doc