Girl Scout Cookies and the Snack Tax

State sales taxes often exempt food purchased for at-home consumption to help relieve regressivity. However, that exemption causes substantial loss of revenue. Furthermore, some people question the nutritional value of certain items exempted under the food label and doubt the wisdom of losing revenue in a tax structure to provide relief to such purchases. In difficult fiscal times in the early 1990's, a few states sought additional revenue by narrowing the food exemption, particularly by removing some of these questionable categories from the exempt list. These new laws and their enforcement have produced policy problems testing the resolve of the legislators and tax administration.

In the 1991 legislative session, Maine passed a package of tax changes designed to increase revenues by $300 million annually. (Total tax collections in fiscal 1990 were $1,560.9 million.) thee changes included higher income taxes, an increase in the state sales and use tax rate from 5 to 6 percent, and a revision to remove snack food from the "sales of grocery staples" category, which was then exempt from the state sales and use tax. The new law was estimated to yield $10 million annually. The new law taxed snack food, as defined by the legislature.

14-C. "Snack food." Snack food means any item that is ordinarily sold for consumption without further preparation or that requires for preparation other than combining the item with a liquid; that may be stored unopened without refrigeration, except that ice cream, ice milk, frozen yogurt, and sherbet are snack foods; that is not generally considered a major component of a well-balanced meal; and that is not defined in this section as a grocery stable. "Snack food" includes, but it not limited to, corn chips, potato chips, processed fruit snacks, fruit rolls, fruit bars, popped popcorn, pork rinds, pretzels, cheese sticks and cheese puffs, granola bars, breakfast bars, bread sticks, roasted nuts, doughnuts, cookies, crackers, pastries, toaster pastries, croissants, cakes, pies, ice cream cones, marshmallows, marshmallow creme, flavored powdered liquid drink mixes or drinks, ice cream sauces, pudding, beef jerky, meat bars and dips. (36 Maine Revised Statues 1752 [1992].

The lawmakers soon dissevered that the expansion of the sales and use tax base had some unexpected consequences, particularly with he regard to the finances of Girl Scouts. Two councils, the Abnake and Kennebec, served about 19,500 girls in Maine, and 60 to 65 percent of their revenues came from cookie sales. Because neither council was qualified to purchase inventory for resale as a registered reatiler, and then charge sales tax on each transaction, the councils now had to pay tax on their cookie purchases. That amounted to around $58,000 or almost 2 percent of cookie revenue (they paid tax on the wholesale price of about 80 cents per box).

The two councils responded differently to the new tax. Abnaki raised its cookie prices from $2.25 to $2.50, but sales fell 7 percent from the prior year. Kennebec lacked sufficient time to react, so it had to absorb about $40,000 in cookie losses. However, neither council thought the new tax was fair. Jo Stevens, executive director of the Abnaki Council, voiced the general view: "We're not selling groceries. We're raising charitable contributions." Of course, the problem for sales tax policy was, indeed, because they weren't selling groceries.

The Joint Taxation Committee was generally sympathetic. Its co-chair, Senator Stephen Bost said, "We had not intended as a committee to include... Girl Scouts in the snack tax." However, proposed legislation to exempt Girl Scout and related organizations (including the pre-popped popcorn sold by Boy Scouts) would cause a revenue loss of around $175,000 annually, and the state had no clear way to name it up. (Incidentally, candy had been taxed for some time, but candy sales by school groups and parent-teacher organizations are exempt.)

Discussion Question:

What should Maine do? Here are some options (1) do nothing - the tax is working as it should; (2) direct the Bureau of Taxation to rewrite the institution; (3) repeal the snack tax; (4) exempt sales and purchases by the Girl Scouts and similar organizations; (5) require the Girl Scouts to register as retail merchants, buy their cookies using the resale exemption, and collect sales tax on their cookie sales; and (6) exempt sales and/or purchases by all youth or charitable organizations. (You may think of other possibilities.) Use the standards for revenue policy evaluation (yield, fairness, economic effect, and collectability) to test options and provide a recommendation. Explain which approach is most consistent with the logic of sales taxation. Which parties would have an interest in the eventual outcome of the discussion? What is your overall view of the snack tax, without respect to the Girl Scout issue?

Can you paraphrase the following rationale, thank you!

1. Which function is carried out by all lymphoid tissues and organs?

a. Filtration of lymph

b. Filtration of blood
c. Extramedullary hemopoiesis
d. Production of lymphocytes
e. Destruction of old erythrocytes

Rationalization: Filtration of blood, extramedullary hemopoiesis, destruction of old erythrocytes occurs in spleen, but filtration of lymph occurs in lymph nodes. All of the lymphoid tissues and organs function in the production of lymphocytes

2. Which structure is partly encapsulated and covered by nonkeratinized stratified squamous epithelium?

a. Appendix

b. Lymph node

c. Palatine tonsil

d. Peyer’s patch

e. Thymic (Hassal’s) corpuscle

Rationalization: Palatine tonsil is located in the posterior lateral walls of the oral cavity, it means that it is prone to abrasion and stratified squamous forms thick layer of cells to protect against abrasion and acts as a mechanical barrier.

3. Which cell type gives rise to both memory and effector cells and is primarily associated with humoral immunity?

a. B lymphocyte

b. Nk cell

c. Macrophage

d. T lymphocyte

e. Reticular cell

Rationalization: Given with the clue “humoral immunity” B lymphocyte is known to be responsible for secreting antibodies (specifically Plasma B-cell)

4. Recycling of iron and heme, the major complex containing iron, occurs most actively in which lymphoid organ(s)/ tissue?

a. Lymph nodes

b. Peyer’s patch

c. Tonsils

d. Spleen

e. Lymphatic vessels

Rationalization: Spleen is responsible for filtration of blood

5. Which description is true of all secondary (peripheral) lymphoid organs?

a. Capable of antigen-independent lymphopoiesis

b. Contain crypts

c. Contain epithelial-reticular cells

d. Lack connective tissue capsules

e. Contain lymphoid nodules

Rationalization: Antigen-independent lymphopoiesis occurs in primarily in lymphoid organs, secondary lymphoid organs are surrounded by connective tissue

6. Which structure would be most heavily labeled by an immunohistochemical method targeting the CD8 surface antigen

a. Germinal centers

b. Paracortex

c. Peyer’s patch

d. Sheathed arterioles

e. Splenic cords

Rationalization: The paracortex of contains lymphoid tissue rich in T-cells distinguishable by immunohistochemistry.

7. A baby is born with a cleft palate and a condition called DiGeorge syndrome, which involves failure of third and fourth pharyngeal pouch derivatives to develop properly. The palate defect is corrected surgically, but regarding the pharyngeal pouch defect the parents are advised that the growing child may expect which of the following health problems?

a. Insufficient B-cell production by lymph nodes in the head and neck

b. Inability to secrete IgA

c. Excessive numbers of circulating but defective erythrocytes

d. Increased oral infections due lack of palatine and pharyngeal tonsils

e. Conditions related to autoimmunity

Rationalization: There are common problems that occur in DiGeorge syndrome such as heart defects, hypothyroidism, thymus gland dysfunction, cleft palate and developmental problem. Due to small or absence of thymus, may have increased risk of autoimmune diseases.

8. Many immune-related cellular activities are often impaired in aged patients. Which lymphoid organ(s) normally develop less functionality and increasing amounts of adipose tissue with age?

a. Axillary lymph nodes

b. Lingual tonsils

c. Thymus

d. Splenic white pulp

e. Splenic red pulp

Rationalization: Because as we grow old, thymus gland begins to deteriorate and less functional. Thymus is the site of T-lymphocyte differentiation and selection, it is most active during neonatal and pre-adolescent period.

9. A 12-year-old girl of African descent presents with anemia and a large percentage of her peripheral erythrocytes appear sickle-shaped. Genetic testing reveals homozygosity for sickle cell disease. In which of the following sites will the abnormal RBCs be removed from the circulation?

a. Thymic cortex

b. Periarteriolar lymphoid sheathes of splenic white pulp

c. Medullary sinuses of lymph nodes

d. Thymic medulla

e. Splenic cords (of Billroth)

Rationalization: Because the red pulp is composed almost entirely of splenic cord (of Billroth) and splenic sinusoids and it the site where the effete RBC in blood are removed.

10. A 6-year-old boy is brought to the clinic where his mother reports that he was bitten by a neighbor’s dog two days earlier. The child’s right hand is lacerated between the thumb and index finger and this area is inflamed but healing. The doctor’s examination reveals small but painless swellings beneath the skin inside the right elbow and armpit and he explains to the mother that these are active lymph nodes enlarged in response to infection in the hand. What has produced swelling?

a. Increased flow of lymph through the nodes’ afferent lymphatics

b. Formation of germinal centers for B-cell proliferation in each node’s cortex

c. Arrival of antigen-presenting cells in each node’s medulla

d. Enlargement and increased activity of the nodes’ high endothelial venules

e. Increased thickness of each node’s paracortex

Rationalization: It was the immune response of B-cell to invading pathogens. Antibodies are secreted by plasma cells that arise by terminal differentiation.

I need more than just one question answered, please...

Case 92: Dirty Employees or Bioterrorism

I NEED A CASE WRITE UP DONE BASED ON THIS CASE! AN EXAMPLE HAS BEEN PROVIDED ON THE LAYOUT OF HOW IT NEEDS TO BE DONE

“In a nearly unbelievable chapter of Oregon history, a guru from India gathered 2,000 followers to live on a remote eastern Oregon ranch. The dream collapsed 25 years ago amid attempted murders, criminal charges and deportations” (Zaitz, 2011a). The following case is based on true events.

In 1981, in The Dalles (pronounced The Dowells), Oregon, a religious cult called the Rajneeshees tried to register 3,500 homeless street people so they could take over the county government and become one with The Dalles, a merger of church and state. The Rajneeshees were politically savvy and well organized. The Dalles had 14,000 non-cult voters, but the county clerk recognized the threat of the cult and stopped the registration of these Rajneeshees’ “adoptees.” The clerk then forced each person to come to hearings to determine voting eligibility.

At around the same time as the political upheavals, 751 people fell ill with nausea, diarrhea, headache, and fever, overwhelming the local hospital’s ED. Local doctors quickly identified the causative organism as Salmonella typhimurium. Using standard epidemiological methods, the public health department was able to trace every case of Salmonella to salad bars at area restaurants. One in particular was hard hit, the Shakey’s Pizza. The owner was devastated with loss of sales and liability claims when over 400 customers became ill. Was it “dirty employees” who did this to him and his business? Health officials closed his restaurant, leaving his life in a shambles. The food-borne illnesses seemed to stop with the arrival of an army of public health inspectors who maintained vigilance over the food supply.

A year later, during an FBI probe into the Rajneeshees for wiretapping and fraud, an informant suggested that the cult was responsible for this food-borne outbreak.

USE INFORMATION FROM CASE TO DO A WRITE UP (PLEASE INCLUDE DETAILED EXPLANATION AND COMPLETE ALL 6 STEPS)

1 - Write a background statement

2- What are the major problems and secondary issues?

3- Your Role

4- Organizational Strengths and Weaknesses

5- Alternatives and Recommended Solution

6- Evaluation

THEIR IS AN EXAMPLE BELOW OF HOW THIS SHOULD LOOK!!!!

Case Write-Up

Background Statement

A Wiccan patient who visited a nondenominational community hospital was discussing her religious beliefs with her primary care nurse, Penny Baker, when suddenly another nurse, Ruth Goose, walked into the conversation and rudely stated, “Thou shalt not suffer a witch amongst you.” The Wiccan nurse felt offended and complained that she was discriminated in the hospital because of her religious beliefs.

Major Problems and Secondary Issues

The major problem is that the two nurses, Penny Baker and Ruth Goose, made the patient feel unwelcomed in the nondenominational community hospital because of her Wiccan religious beliefs. The secondary issues that the nondenominational community hospital may face is that the Wiccan patient is threatening to go to the media. This means that there may be news coverage that your hospital engages in religious discrimination. This may make people, especially Wiccans, look down on your medical services.

Your Role

In this case, I am the Vice President of Nursing Services. As stated in the text, it writes, “You are the Vice President of Nursing Services in a nondenominational community hospital, and you receive a complaint from a patient, who is a Wiccan.” The advantages of this role are that I can sit down with Penny and Ruth to let them know that religious discrimination is not to be tolerated while we are caring for the patients. The disadvantages of this role are that I must decide how I am going to discuss this matter with Penny and Ruth because they’re passionate about being against the Wiccan patient. I need to let Penny and Ruth know that our patient’s care matters above everything else, not what religion they practice.

Organizational Strengths and Weaknesses

As the Vice President of Nursing Services, my strengths are that I can hold a training on racial, ethnic, and religious diversity. This training can supplement nurses with the information they need to work in a diverse environment. Nurses need to know that they must treat their patients justly despite their identity. The weaknesses I may face are that the two nurses are very religious themselves. They may not listen to what I have to say about religious discrimination because the two nurses try to justify their act by saying, “She did the right thing. We don’t have to pray with witches. They worship Satan. It’s blasphemy. What’s next? Human sacrifice?”

Alternatives and Recommended Solution

As a solution for this problem, I will make sure to provide all the nurses working in the hospital with diversity training. It is important that I sit down with the nurses and make it clear that discrimination will not be tolerated while they are working in our hospital. I can also offer every patient visiting the hospital with a survey. The patient can fill out the survey to let us know how they felt about their stay. Nurses who’ve been accused of any sort of discrimination, will have to speak with management. We would keep these incidences of discrimination in a file, and it the dilemma does not change, I would have to begin writing up the nurses. Discrimination would not be tolerated while the patient is in the hospital trying to recover from a medical condition. I would also recommend Penny and Ruth write an official letter of apology to the Wiccan patient before she decides to go to the media. Writing the official letter of apology would be my first recommended solution to Penny and Ruth, so that the patient does not feel unwelcomed to our hospital’s services in the future.

Evaluation

If there are enough surveys to prove that our medical treatment is getting better and there are less patients coming from the patients about discrimination, then I would know that the instances of discrimination have stopped. The goal is to aid in the medical recovery of patients. Patients must also feel welcomed to our hospital services despite their identity. By getting fewer, or even better, no discrimination complaints, I would know that my diversity trainings and meetings have worked.