when did amazon start collecting sales tax in vermont

As of February 1, 2017, Amazon began collecting Vermont's 6% state sales tax, ahead of a Vermont statute about internet sales tax due to go into effect in July 2017.[118][119] Online retailers will not be required to collect the 1% local sales tax that many Vermont towns impose.[120]

Amazon tax

Amazon tax collection policy has changed over the years. In the U.S., state and local sales taxes are levied by state and local governments, not at the federal level. In most countries where Amazon operates, a sales tax or value added tax is uniform throughout the country, and Amazon is obliged to collect it from all customers.

Many U.S. states have passed online shopping sales tax laws designed to compel Amazon.com and other e-commerce retailers to collect state and local sales taxes from its customers. Amazon.com originally collected sales tax only from five states as of 2011, but as of April 2017 collects sales taxes from customers in all 45 states that have a state sales tax and in Washington, D.C.[1] Amazon does not collect sales taxes from Alaska, Delaware, Montana, New Hampshire, and Oregon, since those states do not have state sales taxes. Additionally, approximately half of all Amazon.com purchases are sold on the Amazon Marketplace through 3rd-party vendors, and these purchases remain free of tax except for in Washington state, where these purchases (starting in 2018) are now taxed.[2][3]

Proponents of forcing Amazon.com to collect sales tax—at least in states where it maintains a physical presence—argue the corporation wields an anti-competitive advantage over storefront businesses forced to collect sales tax.[4] Tax opponents respond to this argument by pointing out that individual states could make storefront businesses more competitive by lowering or entirely eliminating sales tax. Amazon is under increasing legal and political pressure from state governments, traditional retailers and other groups because of its refusal to collect sales tax in 41 of the 45 states with a statewide sales tax (as of March 2017). Those states include several where Amazon has a clear physical presence[5] via distribution centers and wholly owned subsidiaries.

Amazon says it would support a federal solution to the sales tax problem as long as such legislation was fair and simple.[citation needed] As of May 2011 legislation has been introduced in Congress to allow states to impose sales taxes on sales to their residents from out-of-state.[citation needed] Amazon has not stated a public position on the bill. Amazon's competitors say it is insincere. Similar legislation, called the Main Street Fairness Act, failed in committee in 2010. Several earlier versions of the bill also failed to advance. Amazon lobbyists met four times with members of Congress or their aides in 2010 regarding the Main Street Fairness Act. The company spent $100,000 on lobbying in 2010, although these expenses also covered other bills discussed at the same time. Amazon has increased political contributions to federal lawmakers. Amazon's political action committee spent $214,000 during the 2010 election cycle, double what it spent for the 2008 elections.[6]

Not all states listed below have instituted Amazon laws. State responses have varied widely. In many cases, Amazon has started collecting sales taxes because they have opened up a fulfillment center or some other physical presence in the state. In other cases, states have entered into agreements with Amazon to collect sales taxes, but formal laws have not been passed. Finally, some states have passed laws that require out-of-state retailers to either collect sales tax or notify buyers that they are responsible for reporting their owed sales tax to state tax authorities. During the first wave of "Amazon laws", many states determined that if an affiliate or other entity in the state received compensation for referrals to an online retailer, then that constituted a nexus in the state and hence retailers were liable for collecting sales taxes. In many cases, after these laws were passed, Amazon shut down its affiliate program in those states and was able to avoid collecting sales taxes. Other states (such as New York) took stricter stances and required online retailers to collect sales taxes on all sales and shipments to residents of their states whether or not the retailer had a physical presence in the state.[7] Finally, many agreements and laws require Amazon and other online retailers to only collect state sales tax, not local sales taxes.

On October 1, 2015, Alabama allowed retailers to voluntarily join their Simplified Sellers Use Tax program in which sellers would collect a flat 8% sales tax no matter where they shipped to within the state. Alabama's law also allows them to lock in the 8 percent rate even if the federal government adopts a higher figure in the future. The tax applies to all sales regardless of where they are shipped in the state.[8] Furthermore, if sellers paid on time, they would be able to keep 2% and only remit 6% to Alabama. As a condition of joining the program, sellers agree to maintain records of all sales into Alabama, including purchaser name and address as well as purchase amount and taxes collected.[9] Then, on January 1, 2016, new rules promulgated by the Alabama Department of Revenue required any out-of-state sellers doing more than $250,000 in sales to Alabama residents would be required to collect sales tax. This appears to be in contradiction to Quill Corp. v. North Dakota.[10]

As of November 1, 2016, Amazon started collecting state sales tax by participating in Alabama's Simplified Use Tax Remittance Program, joining over 50 other retailers that had joined the program.[11]

On October 26, 2012, Amazon reached an agreement with the Arizona Department of Revenue to pay $53 million to settle unpaid sales taxes. Furthermore, effective February 1, 2013, Amazon agreed to begin collecting sales taxes for goods sold to Arizonans. Furthermore, on July 1, 2013, Amazon would also begin collecting sales tax on digital products or services, like books. Amazon only agreed to collect the 6.6% state sales tax, but there was no requirement to collect local sales taxes, which can bring total tax close to 10%.[12] This was an agreement between Amazon and Arizona, which mainly centered on Amazon's tax obligations because it maintains warehouses in Arizona. Arizona does not have a state law forcing other online retailers to collect sales tax if they do not have a physical nexus in Arizona.

In 2011, Arkansas passed a bill requiring Amazon to collect sales tax. The bill took advantage of Amazon's use of affiliates based in Arkansas to establish the necessary physical nexus. Amazon responded by terminating the contracts of its Arkansas-based affiliates effective July 24, 2011.[13] As of March 1, 2017, Amazon will be charging Arkansas residents sales tax after legislation was being moved to collect sales taxes from online retailers. Whether Amazon collects local sales taxes is unclear.[14] Arkansas is currently considering two bills that would require online retailers to collect sales tax (SB 140) or notify Arkansas residents that they owe sales taxes to the Arkansas government (HB 1388).[15][16][17]

In April 2017, Amazon began collecting sales tax in the state.[1]

In 2009, California representative Nancy Skinner pushed legislation to tax online sales that was approved as part of the state budget. Gov. Arnold Schwarzenegger vetoed the legislation.[18] On January 19, 2011 Skinner introduced similar legislation in the form of AB153 that later became law. The bill required out-of-state online sellers with affiliates in California to collect sales tax on purchases made by state residents. The affiliate provision was included to ensure that only sellers with a California nexus are taxed, as required by federal law.[19] "This legislation will close the current loophole in tax law that has allowed out-of-state companies to avoid collecting California sales and use tax," stated Skinner.[18] Skinner estimated that AB153 could produce between $250 million and $500 million per year in new revenue. She and other supporters of the bill believe that the election of Jerry Brown to the governorship and support from retailers such as Barnes & Noble will help the measure become law.[20]

In 2011, Amazon threatened to terminate roughly 10,000 of its affiliates located in California if legislation pending in the state legislature to deem such affiliates as constituting a nexus that requires the collection of sales tax is passed. California affiliates would no longer receive commissions on referrals to Amazon.[21] As of March 2011, four bills are pending in the state legislature that would define the use of associates located in California-* for sales referrals as activity subject to taxation by California. In a letter addressed to California's Board of Equalization, the agency responsible for collecting sales taxes, Amazon called such legislation "unconstitutional" and said it would terminate its California affiliates if passed. "If any of these new tax collection schemes were adopted, Amazon would be compelled to end its advertising relationships with well over 10,000 California-based participants in the Amazon 'Associates Program,'" wrote Paul Misener, Amazon's Vice President for Global Public Policy.

Responding to Amazon, Nancy Skinner said, "This is really about e-fairness. It's really to be fair and show our California Businesses that we're not hanging them out to dry."[22] According to the American Independent Business Alliance, the corporation has operations in at least seven California cities and should be forced to collect sales tax regardless of its threats.[5]

In July 2011, Amazon made good on its promises to terminate California affiliates. According to the Performance Marketing Association, there were 25,000 Amazon affiliates based in California.[23] However, on Amazon's website, under "United States Subsidiaries," listed are four California locations for A2Z Development Center Inc. - "an innovative customer-centric software development company" - including in San Francisco and Cupertino, where the Kindle was designed; a search engine company called A9.com in Palo Alto; and, in San Francisco, Alexa Internet, another Amazon search company.[24]

Due to its opposition to rules that would require the company to collect sales tax, Amazon.com is facing a boycott from a coalition of California non-profits. One of the groups behind the boycott, Think Before You Click CA, says improved sales tax enforcement will bring in $200 million per year in additional revenue and encourage people to shop at local traditional retailers instead of online.[25]

In response to resistance from Amazon.com, other online retailers, and anti-tax groups, the State of California agreed to a delay of one year before requiring online retailers to begin collecting sales tax on sales to California addresses.[26] In return for the one-year delay, Amazon.com says it will create 10,000 full-time jobs, 25,000 seasonal jobs, invest $500 million in various facilities in California over the next few years, and begin remitting sales taxes on orders shipped to California.[citation needed] California began collecting sales taxes on September 15, 2012 and the rate will depend upon where the buyer is located. However, this requirement may not apply to third-party sellers on Amazon.[27]

In response to HB 10-1193 passed in 2010, Amazon terminated its relationship with all affiliates located in Colorado. The bill originally sought to tax sales to Colorado residents by online retailers with Colorado affiliates. The bill was amended to remove all reference to affiliates in order to discourage Amazon from cutting ties with them. The final bill required large online retailers to either remit tax on sales to Colorado residents or provide information on Colorado customers to the state. In spite of this move Amazon still decided to terminate its Colorado affiliates.[28]

Amazon began collecting sales tax in Colorado on February 1, 2016.[29] On February 23, 2016, the Federal 10th Circuit Court of Appeals court upheld the law against a legal challenge by the Direct Marketing Association. Ruling Judge Neil M. Gorsuch contended that overturning the law would create a statewide "tax shelter" for online retailers. Following the ruling, policy experts predicted that the decision could lead to a unified push for national internet sales taxes.[30] It is unclear whether or not Amazon collects local taxes.[31][32]

In May 2011, Connecticut Gov. Dannel P. Malloy signed legislation that requires online retailers to collect sales tax if they have affiliates in the state. The legislation aims to raise $9.4 million. Amazon said Connecticutâ€™s legislation violates Quill Corporation v. North Dakota and immediately moved to terminate its affiliate relationships in Connecticut. Amazon accused traditional retailers such as Wal-Mart of being behind Connecticut's new law.[13]

â€œWe opposed this new tax law because it is unconstitutional and counterproductive. It was supported by big-box retailers, most of which are based outside Connecticut, that seek to harm the affiliate advertising programs of their competitors. Similar legislation in other states has led to job and income losses, and little, if any, new tax revenue," Amazon said in a letter to its affiliates.[13]

Amazon has agreed to collect state sales tax of 6.35% in CT starting November 1, 2013. Amazon has also agreed to invest $50 million in Connecticut and to create hundreds of new full-time jobs in the state.[33][34]

Amazon began collecting DC's 5.75% sales tax on October 1, 2016.[35][36]

In a 2012 editorial supporting tax equity, the Florida St. Petersburg Times wrote, "As long as Internet-only sellers such as Amazon.com can get away with not collecting state sales tax and effectively sell their products for at least 6 percent less, Florida merchants pay the price. It's past time for lawmakers to work toward a level playing field."[37]

In May 2014, Amazon started collecting sales tax in Florida after starting plans to build two warehouses in the state.[38] Amazon agreed to collect the state sales tax of 6%, but there was no mention of collecting local sales taxes [39]

Georgia had passed a law that became effective in January 2012 expanding the definition of what constituted a physical presence in the state in hopes that it would force online retailers to begin collecting sales taxes. However, Amazon did not collect sales taxes until Amazon agreed to start collecting Georgia sales tax on September 1, 2013.[40]

In January 2017, Hawaii state lawmakers were considering legislation requiring Amazon and other online retailers to collect sales tax.[41] Amazon began to collect a 4% state sales tax, beginning April 1, 2017.[1]

Amazon began collecting Idaho's 6% sales tax from customers who reside in Idaho beginning Saturday, April 1, 2017.[1]

Illinois passed legislation to tax online sales made to consumers located in the state. In March 2011 Gov. Pat Quinn signed the "Main Street Fairness Act," which targets online retailers with Illinois affiliates. Quinn said the act would help create fair competition and generate more revenue for the state. Illinois estimates that it loses $153 million in sales taxes every year because out-of-state retailers do not remit sales tax on purchases made by Illinois residents. Some online retailers have responded to this legislation and similar efforts in other states by threatening income tax revenues collected from their online affiliates. Amazon, along with Overstock.com, has threatened to terminate affiliates in states that demand that sales tax be collected by online retailers, including Illinois.[42] Wal-Mart responded by inviting online businesses based in Illinois to join its affiliate network.[43]

The Illinois Policy Institute has said that the law has been "all pain and no gain." While it was "sold as a significant revenue raiser and a step toward improved tax fairness, it is accomplishing little more than pushing online entrepreneurs out of state."[44]

The law was declared unconstitutional in October 2013 by the Illinois Supreme Court[45] because it applied only to online businesses. Illinois subsequently passed similar legislation which applied to "catalog, mail-order and similar retailers along with online sellers... if they have sales of $10,000 or more in the prior year." Although the law went into effect January 1, 2015, retailers were given an additional month to comply with the legislation.[46] Online retailers are required to collect the 6.25% state sales tax, but do not have to collect local sales taxes in addition to the state rate.[47]

Amazon announced in October that it plans to build several facilities in Illinois by 2017, including the first this year, which eventually would have required it to collect the state's use tax.[48]

Indianapolis based Simon Property Group sued the state in 2011 to force it to collect sales tax from Amazon in an attempt to level the playing field.[49] In a settlement deal brokered by Gov. Mitch Daniels in January 2012, Amazon agreed to collect sales tax from Indiana residents beginning January 1, 2014.[50] Amazon owns four distribution centers in Indiana, which satisfies the physical requirement.[51]

On January 1, 2017, Amazon began collecting 6% sales tax in Iowa.[52] As Amazon has no physical presence in Iowa, it is not compelled by law to collect state sales tax. Amazon will not collect the local option portion of the sales tax.

Amazon has collected sales tax in Kansas since at least 2005 even though it opened up a distribution center back in 1999, which satisfies the physical presence requirement that often forces retailers to collect sales taxes.[53] Proposed Senate Bill 111 would require online retailers to notify Kansas residents of their sales tax liabilities if the retailer does not collect sales taxes on the transaction.[54]

Amazon has collected sales tax in Kentucky since 2005 according to the Tax Justice Blog, but Amazon has maintained a distribution center in Kentucky since at least 1999.[55] Kentucky does not have a law requiring sales tax collection for companies that do not have a physical presence in the state.[56]

In a 2011 editorial The State (A South Carolina paper) criticized the Kentucky incentives given to Amazon to build a distribution center in Lexington. They wrote, with respect to the South Carolina deal, that that deal with Amazon created "...yet another exemption in our Swiss-cheese tax code, and surrender[ed] what little leverage we have to collect taxes on the fastest-growing segment of the retail sector — from which we derive the largest share of the revenue that runs state government. It’s only a small step from giving Amazon a five-year exemption from collecting the sales taxes from S.C. residents to giving that same break to Walmart, Target and all the other businesses that offer online shopping — as one Senate amendment actually proposed to do."[57]

As of January 1, 2017, Amazon began collecting sales tax in Louisiana.[58] Louisiana citizens, whose state has one of the highest average combined sales tax rate in the nation, now pay, on average, 9% in state and local sales and use tax for Amazon purchases.[59]

Act 22, passed in on March 14, 2016 requires online retailers to collect sales taxes on online purchases.[60]

On April 1, 2017, Amazon started collecting 5.5% sales tax in Maine following pressure from State officials.

On October 1, 2014, Amazon started collecting sales tax in Maryland ahead of a planned opening of a new distribution center in Southeast Baltimore.[61] Maryland does not currently require online retailers without a physical presence in the state to collect sales taxes.[62]

On November 1, 2013, Amazon began collecting the states' 6.25% sales tax for Massachusetts residents. The collection only applies to purchases made on Amazon and not to third-party sellers through Amazon. Amazon is now collecting sales taxes primarily because it now has a physical presence in Massachusetts.[63]

On October 1, 2015, Amazon started collecting sales tax in Michigan in accordance with a state law compelling online retailers to do so if they have a physical presence in the state.[64]

On October 1, 2014, Amazon started collecting sales tax in Minnesota.[61] There is no state law compelling it to collect taxes. This decision came ahead of Amazon's decision to open up a distribution center in Shakopee that is opened in early 2017.[65]

On January 12, 2017, Mississippi's chief tax collector filed to require any company doing more than $250,000 of sales in Mississippi each year to collect the state's 7% sales tax. Amazon has already begun collecting sales tax as of February 1, 2017. Furthermore, at least 3 bills have been introduced into the state legislature to require remote retailers to pay sales tax.[66] Mississippi will allow the internet tax bill passed by the house committee on February 1, 2017, to die in committee. Lt. Gov. Tate Reeves called the bill unconstitutional.[67]

Two legislators in Missouri have proposed joining the Streamlined Sales Tax Project to ensure that the state collects sales tax on goods shipped from online retailers located out-of-state. Currently Missourians are required to remit use tax for purchases made online but the state government has no practical method to force compliance. Legislative staff report that taxing online sales should significantly increase revenue. Rep. Margo McNeil cited a University of Tennessee study saying that Missouri stands to lose $187 million in 2011 by not taxing online sales. McNeil also said the streamlined sales tax is a good way to end the unfair advantages enjoyed by online retailers over traditional businesses. "The tax is a step in trying to even the playing field because right now we have a lot of people who are going in and using the stores as a showroom and then going home and buying on the Internet...," McNeil said.[68]

On February 1, 2017, Amazon began collecting the state portion of the sales tax rate in Missouri that is 4.225 percent, but does not collect city and county portions of the sales tax rate that is charged on local purchases.[69]

Amazon began collecting sales tax in Nebraska on January 1, 2017. Nebraska does not currently have a law requiring online retailers to collect sales taxes if they do not have a physical presence in the state.[70] The sales tax in Nebraska is 6%.

Legislation that would have required Amazon to collect sales tax on purchases shipped to Nevada failed in committee in the state legislature in May 2011. The legislation was proposed by the Retail Association of Nevada and was expected to generate $16 million annually in additional sales tax collections. Concerns about whether such a move might prompt Amazon.com to close its distribution center in the state were partially responsible for derailing this legislation.[71] However, in April 2012, an agreement was reached that would require Amazon to collect sales tax from Nevada customers beginning on January 1, 2014.[72] The agreement would include collecting state and local sales taxes.[73] Nevada does not require other online retailers without a physical presence in Nevada to collect sales taxes.

Amazon began collecting sales tax in New Jersey on July 1, 2013.[74][75] This was a result of opening up warehouses in New Jersey. New Jersey has not passed a law that would require online retailers without a physical presence to collect sales taxes.[76]

Effective April 1, 2017, Amazon began collecting sales taxes in New Mexico. New Mexico's Revenue Department says that just over 5 percent sales tax will be collected with some going to the state's general fund and some going to the cities where the product was purchased. This 5 percent is much less than the average combined state and local sales tax of 7.51%.[77][78]

Several bills are currently under consideration to reform New Mexico's tax laws and force online retailers to collect sales taxes.[79]

In 2008, New York passed a law that would force online retailers to collect sales taxes on shipments to state residents.[7] Shortly after the law was signed, Amazon filed a complaint in the New York Supreme Court objecting to the law.[7] The complaint wasn't based on whether in-state customers should pay tax, but upon the long-standing practice of it being the responsibility of the customer to report the sales tax (known as use tax in this case) and not that of the out-of-state businesses.[7] The lawsuit was tossed out of court in January 2009, when New York State Supreme Court Justice Eileen Bransten stated "there is no basis upon which Amazon can prevail."[80]

As of 2011 Overstock.com is suing New York state to prevent being required to collect sales taxes on goods shipped to New York residents. In order to comply with the physical presence requirement of Quill Corp. v. North Dakota the law targets out-of-state retailers who make use of New York-based affiliates. Overstock.com argues that the use of affiliates is not enough to meet the physical presence test and that the law thus violates the Commerce Clause. In addition to filing suit, Overstock.com has terminated its 3,400 affiliates in New York.[81]

In early 2017, Governor Cuomo proposed that sales tax collection be applied to Amazon's "Marketplace" operations.[82] In April 2017, Amazon began collecting sales tax in the state.[1]

Due to former state laws, Amazon did not allow North Carolina residents to participate in the Amazon Affiliates program, however this is no longer the case.[83] Starting February 1, 2014, Amazon began collecting NC state sales tax on orders.[84]

Amazon has collected sales tax in North Dakota since at least 2001 because they operated a fulfillment center in Grand Forks at that time until 2005. Even after closing the fulfillment center, they still collect sales tax even though North Dakota still has not passed any Amazon tax laws.[85][86]

A study released by the University of Cincinnati in October 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes. Ohio consumers who make online purchases are already required to self-report and pay sales tax but compliance is rare. According to the study, even though more than 60 percent of households in the state made at least one purchase from an online retailer in 2010 less than 1 percent of Ohio state income tax returns included tax payments for such purchases.[citation needed]

On June 1, 2015, Amazon began collecting sales tax in the State of Ohio due to the new data centers that are being built at the Columbus, Ohio area. This satisfies the requirement of a physical presence of Amazon to begin collecting sales tax in the state due to the affiliate owned by Amazon.[87]

Oklahoma Governor Mary Fallin announced in February 2017 that on March 1, Amazon would begin collecting sales taxes on online purchases. This followed the passage by the state legislature of the Oklahoma Retail Protection Act, introduced by Representative Chad Caldwell.[88] Under the Act, affected retailers are responsible for either collecting and remitting state and local sales tax or notifying their customers of their tax obligations.

The Pennsylvania Department of Revenue released a sales tax bulletin on December 1, 2011 outlining the Commonwealth's interpretation of the Tax Reform Code of 1971 (TRC). The bulletin focuses on the Commonwealth's definition of a nexus for the purposes of collecting sales tax, and points out that the TRC defines a business as "maintaining a place of business in this Commonwealth" if that business engages in an activity within the Commonwealth "either directly or through a subsidiary, representative, or agent, in connection with the lease, sale or delivery of tangible personal property."[89]

While issuing the sales tax bulletin, Revenue Secretary Dan Meuser said that the Commonwealth would lose an estimated $380 million in 2011 due to the non-collection of online sales taxes.[90] At issue is the presence of four Amazon Fulfillment Centers located in Pennsylvania. Early in December 2011, Meuser said that if out-of-state sellers who havenâ€™t previously collected state sales tax register and start collecting the taxes by February 1, 2012, then the Commonwealth would not seek payments of back taxes. After this deadline, Meuser said the Commonwealth would take enforcement action seeking back taxes.[91] On January 27, 2012, Meuser said that the new tax collection policy was being granted a one time extension until September 1, 2012 because the original "compliance deadline [was] impractical from operational and technical standpoints."[92] Amazon began collecting sales tax in the state beginning on that September 1 deadline. Currently, Amazon just collects Pennsylvania's 6% sales tax, but does not collect any local sales taxes.[93]

On February 1, 2017, Amazon began voluntarily collecting Rhode Island's 7% sales tax.[94] Back in 2009, Rhode Island had passed a law which would have forced Amazon to collect sales taxes if it had "affiliates" in the state. As a result, Amazon cut ties with its affiliates in Rhode Island.[95]

Amazon had agreed to open a distribution center near Columbia, South Carolina that would employ 1,200 people in exchange for a five-year exemption from collection of sales taxes from shoppers in South Carolina. The state House of Representatives rejected the deal in April 2011 and Amazon cancelled plans for its distribution center. Amazon resumed negotiations and offered 2,000 jobs in exchange for a sales tax exemption and other incentives. Under a compromise approved by the South Carolina state legislature in May 2011, Amazon agreed to notify South Carolina customers by email that sales tax was owed on their purchases but shoppers would still be responsible for paying the tax by themselves. Governor Nikki Haley says she plans to allow the bill to become law without signing it.[96]

In a statement made after the deal for Amazon passed the state House the Alliance for Main Street Fairness said, “Today’s vote in the South Carolina House of Representatives is just one step in the process, yet it’s unfortunate that the majority of the House favors special deals for one prospective retailer at the expense of our state’s existing employers and their 375,000 employees. The vote is particularly disappointing in light of dubious, last minute promises that certainly appear to have influenced some legislators to switch their vote. We’ll rally our troops and voice our concerns to the Senate where we hope they will come to a more fair and rational decision. The case against this special deal continues to grow on a daily basis."[97]

Main Street expressed strong disapproval of the South Carolina Senate's approval of this arrangement. In a press release Main Street said, “Nobody complained when Amazon was given free land, property tax cuts, job tax credits and a repeal of the limits on weekend sales. But in the end, this special exemption only passed after backroom deals and last-minute promises were made by Amazon officials – something which should disappoint everyone interested in transparency and good government."[98]

South Carolina has passed legislation that required Amazon and other internet retailers to start collecting sales tax in 2016. Prior to 2016, Amazon was not required to collect sales tax on purchases made by South Carolina residents. However, the company was responsible for notifying South Carolina residents via e-mail that they faced liability for sales tax and residents were still required to report the value of all purchases made on Amazon in the previous year and pay the appropriate sales tax on their South Carolina tax return.[99] As of January 1, 2016, the tax legislation has expired, meaning that Amazon is now required to collect sales tax at the point of sale from South Carolina residents.[100]

On February 1, 2017, Amazon agreed to being collecting sales tax in South Dakota. This followed legislation passed in 2016 requiring retailers to remit sales tax even if they did not have a physical presence in the state.[101]

Amazon attempted to avoid being required to collect Tennessee sales tax during negotiations with economic development officials to build two warehouses outside of Chattanooga. Amazon argues that its warehouses are not directly affiliated with the company and thus do not create a nexus that would require the collection of sales taxes. Tennessee revenue officials will not reveal any specific information on a deal with Amazon as they claim doing so would violate state confidentiality laws.[102]

A legal opinion by the state attorney general affirmed the constitutionality of a proposed bill in the state legislature that would require Amazon to collect sales tax on goods it ships to Tennessee residents. The opinion also stated that Amazon's construction of distribution centers in the state constitutes a physical nexus.[103]

According to study done by the University of Tennessee's Center for Business and Economic Research, the Tennessee state government and local governments will lose about $410 million in tax revenue in 2011 due to online sales.[104]

On January 1, 2014, Amazon began collecting sales tax on purchases in Tennessee, after a two-year delay from when Governor Haslam signed the online sales tax bill in 2012.[105][106] Amazon collects both state and local sales tax.[107]

In 2010, Texas sent a demand letter for $269 million in sales taxes that the state argues should have been collected and remitted for sales to Texas customers. This dollar amount covers uncollected taxes from December 2005 to December 2009 and also includes penalties and interest. Texas authorities began an investigation of Amazon's tax status after a May 2008 report by The Dallas Morning News questioned why Amazon does not collect sales tax from Texas customers despite maintaining a distribution center in Irving near the Dallas/Fort Worth International Airport. Amazon argues that this distribution center, owned by Amazon.com KYDC LLC, located at the same address as Amazon's corporate headquarters in Seattle, is a legally separate entity and thus does not establish a physical presence in Texas that would require Amazon to collect sales taxes.[108] Amazon has decided to close the Irving distribution center in order to avoid future attempts by Texas to force the collection of sales taxes.[109]

Texas Comptroller Susan Combs faced skeptical questions and criticism from members of the Texas Senate Finance Committee February 16, 2011 over her attempts to collect back sales tax from Amazon.com. Combs replied by saying that all businesses must obey the law "It is our belief that this is a very, very clear issue about nexus. As I say, this started probably because of catalog sales 47 years ago in 1963," said Combs. Combs also cited a Texas law to back up her argument that Amazon is required to collect sales taxes: "A retailer is engaged in business in this state if the retailer: 1.) maintains, occupies, or uses in this state permanently, temporarily, directly, indirectly or through a subsidiary or agent, however named, an office, place of distribution, sales or sample room or place, warehouse, storage place, or any other place of business.”[110] The Dallas Morning News published an editorial supporting Combs' efforts to collect sales tax from Amazon.com on 17 February 2011. The paper wrote, "It defies logic that a book bought online can elude sales tax while the same book bought in a bookstore can’t. A sales transaction is a sales transaction, and if one is taxed, why shouldn’t the other be taxed as well?"[111]

In March 2010, State Rep. Linda Harper-Brown filed House Bill 2719. House Bill 2719 would allow Amazon to avoid Texas sales tax by amending the state tax code to exempt companies or individuals from being classified as retailers or being ordered to provide state agencies with information on purchases made in Texas, if they make use of "only a fulfillment center...or computer server." House Bill 2719 stands in sharp contrast to House Bill 2403, introduced by Rep. John Otto. House Bill 2403 would close loopholes in the Texas tax code that support Amazon's claim of being exempt from collecting sales tax. [112]

Legislation pushed by Rep. John Otto to require Amazon and other online retailers with a physical nexus in the state of Texas to collect and remit sales tax became law in 2011. The legislation deems any company with a store, distribution center, or other place of business in Texas as having a physical nexus there for the purpose of collecting sales tax. Otto said that Amazon contended that they did not need to collect the state sales tax because the company did not have a store front in the state and that a subsidiary owned their distribution center in Irving, Texas.[113]

In April 2012, Amazon agreed to create 2,500 jobs and invest $200 million in new distribution centers in Texas if the state forgave $269 million in back sales taxes. Under the agreement, Amazon began collecting sales taxes from Texas customers beginning July 1, 2012.[114] Under the agreement, Amazon collects the state sales tax of 6.25%, but likely not local sales tax.[115]

Under Utah state law, internet retailers are only required to collect sales tax for online sales if they have a physical presence and Amazon does not have a physical presence in Utah. However, on December 7, 2016, Gov. Gary Herbert announced that his 2017 tax plan includes a deal with Amazon to start collecting sales tax on Utah purchases. Amazon began collecting sales tax on January 1, 2017. The details of the deal between the state and Amazon, however, remain confidential.[116][117]

As of January 2012, Virginia state senator Frank Wagner has introduced legislation that would require companies with a distribution center, warehouse, fulfillment center, office, or other such location in the Commonwealth of Virginia to collect and remit sales tax. Amazon has announced its intent to build two distribution centers in Richmond. This legislation is supported by the Alliance for Main Street Fairness.[121] This legislation was passed in early 2013 with an effective date of September 1, 2013. The only retailers to be affected by this bill, since it only clarifies what qualifies as a physical nexus, are Amazon and backcountry.com.[122]

On January 22, 2012, Gov. Robert F. McDonnellâ€™s office announced that an agreement that Amazon.com would begin collecting state sales tax had been reached with Amazon.com and members of the General Assembly.[123] The announcement notes that Amazon.com began collecting and remitting Virginia sales tax on September 1, 2013.[124]

Starting on October 1, 2013, Amazon began collecting sales tax in West Virginia. This was after West Virginia passed a law requiring out-of-state retailers to apply sales tax if they or a subsidiary have a physical presence in the state.[125]

In 2008, Amazon began collecting sales tax in Washington, their home state, after a state law was passed requiring in-state online retailers to collect sales tax.[1] On January 1, 2018, Amazon began enforcing and collecting tax on third-party merchant sales to Washington state customers, as required by a new state law. Washington was the first to have this policy enforced, with plans to bring merchant order taxes to other states in the future. [126]

Amazon began collecting sales taxes in Wisconsin on November 1, 2013, about a year before its Kenosha distribution center was set to open. [127] Amazon will only be collecting the 5% state sales tax, but not the local sales tax.[128] Wisconsin has not passed an Amazon law, Amazon is collecting sales tax because of its distribution center in the state.

Starting March 1, 2017, Amazon voluntarily agreed to begin collecting sales tax in Wyoming.[129] On March 1, 2017, Wyoming passed a bill requiring anyone that does more than 200 transactions or over $100,000 in sales in Wyoming to pay state sales tax.[130]

Amazon in the past was often able to overcome threats from state governments by cutting ties with local partners or leaving the state in question. Amazon severed its relationships with affiliates in Colorado due to efforts by the state government to collect sales tax on internet purchases. Amazon has threatened similar action against affiliates in Illinois over the same issue.[42] In February 2011, Amazon announced that it would be closing its Dallas, Texas distribution center over the sales-tax dispute[131]

Amazon has created subsidiaries that are treated separately for tax matters, a legal technique called "entity isolation". The subsidiary that developed the Kindle is in California, but because it doesn't sell the Kindle directly to customers, Amazon's legal position was that it wasn't required to collect sales taxes in California. In the company's financial report for the quarter ending September 30, 2009, the company stated that the imposition of sales-tax collection by more states or Congress could "decrease our future sales."[132] [needs update]


who wrote the stories in the big book

Alcoholics Anonymous: The Story of How Many Thousands of Men and Women Have Recovered from Alcoholism (generally known as The Big Book because of the thickness of the paper used in the first edition) is a 1939 basic text, describing how to recover from alcoholism, primarily written by one of the founders of Alcoholics Anonymous (AA), William G. "Bill W." Wilson. It is the originator of the seminal "twelve-step method" widely used to treat many addictions, from alcoholism and heroin addiction to marijuana addiction, as well as overeating, sex addiction, gambling addiction, with a strong spiritual and social emphasis.

The Big Book (Alcoholics Anonymous)

It is one of the best-selling books of all time, having sold 30 million copies.[1][2] In 2011, Time magazine placed the book on its list of the 100 best and most influential books written in English since 1923, the beginning of the magazine.[3] In 2012, the Library of Congress designated it as one of 88 "Books that Shaped America."[4]

Bill W. at one time was a successful Wall Street businessman, but his career was in shambles because of his chronic alcoholism.[5] In 1934 Bill W. was invited by his friend and drinking buddy Ebby T. to join the Oxford Group, a spiritual movement based on the “Four Absolutes” of honesty, purity, unselfishness, and love. Bill W. met Dr. Bob in May 1935, and the men shared their stories with one another. The two began to work on how to best approach alcoholics and began trying to help men recover from alcoholism. The idea for the book developed at least as early as 1937 when Bill W. and Dr. Bob realized their system had helped over 40 men stay sober for more than 2 years. The book was meant to carry their message far and wide. Wilson started writing the book in 1938 [6] with the financial support of Charles B. Towns (1862–1947), an expert on alcoholism and drug addiction who was a supporter and creditor of Alcoholics Anonymous and lent Wilson $2500 ($41,870 in 2014 dollar values).[7][8]

The Big Book was originally published in 1939 by AA founders Bill W. and Dr. Bob. The book serves as the basic text of AA. There has been a series of reprints and revisions, as well as translations into dozens of languages.[9] The second edition (1955) consisted of 1,150,000 copies. The book is published by Alcoholics Anonymous World Services, Inc. and is available through AA offices and meetings, as well as through booksellers. The 4th Edition (2001) is also freely available online.[10] Marty Mann (1904â€“1980) wrote the chapter "Women Suffer Too" in the second through fourth editions of the Big Book.

U.S. President Richard Nixon received the millionth copy of the book,[11] while the 25-millionth copy of the Big Book was presented to Jill Brown, warden of San Quentin State Prison, at the International Convention of Alcoholics Anonymous in Toronto, Ontario, Canada, to commemorate the first prison meeting of Alcoholics Anonymous taking place at San Quentin in 1941.[12] The thirty-millionth copy of the book was presented to the American Medical Association in 2010, which declared alcoholism as an illness in 1956.[13]

The book[14] consists of over 400 pages. Bill's Story and Dr. Bob's Nightmare and the personal experiences of some alcoholics are detailed as well as the series of solutions which evolved to become the twelve-step program. How to use the twelve steps is explained using examples and anecdotes. Some chapters target a specific audience. One chapter is devoted to agnostics, while another is named "To Wives" (most of the first AA members were men), and still another is for employers. The second part of the book (whose content varies from edition to edition) is a collection of personal stories, in which alcoholics tell their stories of addiction and recovery.

Frequently mentioned sections are:

The main goal of the book is to make it possible for the reader to find a power greater than himself to solve his problem. The writers indicate that an alcoholic "of our type" can under no circumstances become a moderate drinker: only abstinence and the understanding of the community of alcoholics can lead to recovery. By way of anecdotal evidence, the example is provided of a man who, after 25 years sobriety, began to drink moderately and within two months landed in hospital. The reasoning is: once an alcoholic, always an alcoholic.

In the book it is written that it is impossible to quit drinking by oneself. A new attitude or set of values also would not help. Whosoever is an alcoholic must admit that they cannot help themselves alone. Only a "higher power" and the community can help. An example of a man named Fred is given, who had no control over his drinking, but finally leads an "infinitely more satisfying life" than before thanks to the previously unexplained principles of AA. In the introduction to the Big Book, William Duncan Silkworth, M.D., a specialist in the treatment of alcoholism, endorses the AA program after treating Bill W, the founder of AA, and other apparently hopeless alcoholics who then regained their health by joining the AA fellowship. "For most cases," Silkworth claimed, "there is no other solution" than a spiritual solution. Today "many doctors and psychiatrists" confirm the effects of AA.[15]

At the time of the publication of the first edition, The Big Book was typically well received by most critics, referred to by one reviewer as "the greatest redemptive force of the twentieth century."[16] A reviewer for the New York Times stated that the thesis of the book had more of a sound base psychologically than any other book on the subject and that the book is unlike any other book ever published.[17] Other critics called the book extraordinary and stated that it deserved the attention of anyone worried about the problem of alcoholism.[18] It was noted by the American Association of Psychiatric Social Workers that contact with the members of an A.A. group increases one's respect for their work. "To the layman, the book is very clear. To the professional person it is at first a bit misleading in that the spiritual aspect gives the impression that this is another revival movement" and that "it is more impressive to the professional person to watch the technique in action than to read the book."[19] However, not all reviewers, especially those in the medical field, found merit in the book. The review that appeared in the October 1939 volume of the Journal of the American Medical Association called the book "a curious combination of organizing propaganda and religious exhortation…in no sense a scientific book."[20] Similarly, the Journal of Nervous and Mental Disease said The Big Book was "big in words…a rambling sort of camp meeting…Of the inner meaning of alcoholism there is hardly a word. It is all on the surface material."[21] This review went on to "degrade" the alcoholic: "Inasmuch as the alcoholic, speaking generally, lives a wish-fulfilling infantile regression to the omnipotent delusional state, perhaps he is best handled for the time being at least by regressive mass psychological methods, in which, as is realized, religious fervors belong, hence the religious trend of the book." The views about the book and about alcoholism espoused in these two journals was typical of how alcoholics and other addicts were viewed by many in the psychiatric field during the middle of the 20th century.[22]

When the second version of The Big Book was released in 1955, reviewers once again gave their opinions, with reception still mostly positive. One reviewer stated that the pages of the book were American legend and would "remain there, through the full history of man's pursuit of maturity."[23] This was the case with the release of the third edition in 1976 as well. The journal Employee Assistance Quarterly in 1985 asked three professionals in the field of addictive behaviors to review the book, with each reviewer asked to answer the following questions:[24]

Albert Ellis called the book "complex and profound" and admitted it probably helped millions of people with addictions. Ellis found seven of the twelve steps to be useful to the recovering alcoholic: steps 1, 4, 5, 8, 9, 10, and 12, noting "these urge them to admit their addictive and self-destructive ways, make amends to those they have harmed, acquire a philosophic awakening, and carry their message to other alcoholics." However, Ellis believed that steps, 2, 3, 6, 7, and 11, those urging alcoholics to rely upon a Higher Power, to be of dubious value. Some of his reasons for distrusting these steps included the contention that millions had overcome alcohol while remaining agnostic or atheist and that the necessity to accept belief in a Higher Power likely pushed more people away from the program than it drew in. Ellis' analysis of the book was that it has some excellent views but that "A.A. is too good an organization to bow to the will of anyone â€“ including any hypothetical Higher Power."[25]

G. Alan Marlatt also questioned the necessity of a need for a Higher Power but concluded that he was "impressed with the amazing success of A.A. over the past 50 years of its existence. If alcoholism is really a disease of the spirit (for which alcohol is no real solution), then it makes sense that the religious fellowship of A.A. provides fulfillment of the alcoholic's underlying craving for union with a Higher Power. Especially if it keeps its members sober, which A.A. often does."[26]

Abraham Twerski was the most positive of the three experts, claiming that "the continuing relevance of the Big Book to today's alcoholic is precisely due to the fact that it does not seek to treat nor teach by its contents. Rather, it is a description of a program that is effective, and provides testimonials of people whom the program has helped." Twerski also praised the ability of the 12-step program to treat other addictions as well "because the 12-steps are a protocol for personality, for growth, and for self-realization, a process of value to even the non-alcoholic or non-addicted individual." Twerski's praise is most easily summed up with his conclusion that "the Big Book and A.A. remain as effective today as the day they came into being, and are likely to remain unfettered by the continuing passage of time."[26]

Before the publication of The Big Book, alcoholism in America was viewed largely as it had been in the 19th century.[22] The temperance movements of the 19th century and the recent experiment with Prohibition focused on the individual, promoted by "degenerationism, the theory that biological factors, toxic environmental influences or moral vices may trigger a cascade of social, moral and medical problems". This theory was a holdover from the pre-Darwinian belief that offspring inherited acquired character traits from their parents. The increase in scientific knowledge in the early 20th century led to questions about this view of alcoholics, but the view still dominated for the first 30 years of the century. A decisive turn toward seeing alcohol as a disease was the publication of The Big Book and the founding of A.A.[22]


who plays the unic in game of thrones

Conleth Seamus Eoin Croiston Hill (born 24 November 1964) is a film, stage and television actor from Northern Ireland. He has performed on stage in productions in the United Kingdom and the United States. He won the 2001 Laurence Olivier Award for Best Actor and has received two Tony Award nominations. He is best known for his role as Varys in the HBO series Game of Thrones (2011â€“present).[1]

Conleth Hill

Conleth Hill was born in Ballycastle, County Antrim, Northern Ireland.[2] He has an older brother who works as a cameraman, a sister who is a producer, and a younger brother, Ronan, a sound engineer who has won three Emmy Awards for his sound mixing on Game of Thrones.[3][4][5][6][7][8]

Conleth Hill graduated from St MacNissi's College and later attended the Guildhall School of Music and Drama's acting program, graduating in 1988.[9]

Hill made his Broadway debut in Marie Jones' Stones in His Pockets. For his work in the Canadian production of the play he received a Dora Mavor Moore Award.[10] He played German professor Max Staefel in a 2002 television adaptation of Goodbye, Mr Chips (2002). He played "Mum" to Peter Kay's character "Geraldine McQueen" in Peter Kay's Britain's Got the Pop Factor... and Possibly a New Celebrity Jesus Christ Soapstar Superstar Strictly on Ice, a spoof on the talent show genre of programmes.[citation needed]

Since April 2011, he has appeared as Lord Varys in the television series Game of Thrones, based on the novel series A Song of Ice and Fire by George R. R. Martin. Martin hinted, in a February 2013 post on his website, that he thought Hill would be a good choice to play the title character in a TV show based on Martin's science fiction novel Tuf Voyaging.[11] He appeared in the second episode of the second series of Peter Kay's Car Share as Elsie, the drunk deli counter supervisor.[citation needed]

Hill is unmarried.[12]

He maintains a full head of hair when he is on hiatus from Game of Thrones, which he is required to shave during filming.[13]


what country was the first to have a commemorative christmas stamp

In 1935, British Forces troops stationed in Egypt were issued with a Christmas stamp for their mail home. For many years these were not included in the Stanley Gibbons catalogues, as they classified them as a “seal” rather than a postage stamp, but they have been properly included since the mid-1960s as they prepaid postage and so, despite the inscription "Letter stamp", are normal stamps, and should therefore be counted as the first stamp issued expressly to mark Christmas. Like the slightly earlier Silver Jubilee overprints on the “sphinx” stamp, the Christmas stamps were issued in booklet form in panes of 20.[2]

Christmas stamp

A Christmas stamp is a postage stamp with a Christmas theme, intended for use on seasonal mail such as Christmas cards. Many countries of the world issue such stamps, which are regular postage stamps (in contrast to Christmas seals) and are usually valid for postage year-round (in some countries they have a discounted value and are for use exclusively on Christmas cards). They usually go on sale some time between early October and early December, and are printed in considerable quantities.

It is a matter of some debate as to which is the first Christmas stamp. The Canadian map stamp of 1898 bears an inscription "XMAS 1898", but it was actually issued to mark the inauguration of the Imperial Penny Postage rate. The Christmas connection has long been reported to have been the result of quick thinking; William Mulock was proposing that it be issued on 9 November, to "honor the Prince" (meaning the Prince of Wales), but when Queen Victoria asked "what Prince?" in a displeased manner, Mulock realized the danger, and answered "Why, madam, the Prince of Peace."[1]

In 1937, Austria issued two "Christmas greeting stamps" featuring a rose and zodiac signs. In 1939, Brazil issued four semi-postal stamps with designs featuring the three kings and a star, an angel and child, the Southern Cross and a child, and a mother and child. In 1941 Hungary also issued a semi-postal whose additional fees were to pay for "soldiers' Christmas". The first stamps to depict the Nativity were the Hungary issue of 1943. These were all one-time issues, more like commemorative stamps than regular issues.

The next Christmas stamps did not appear until 1951, when Cuba issued designs with poinsettias and bells, followed by Haiti (1954), Luxembourg and Spain (1955), then Australia, Korea, and Liechtenstein (1957). In cases such as Australia, the issuance marked the first of what became an annual tradition. Many more nations took up the practice during the 1960s, including the United States (1962) and United Kingdom (1966).

By the 1990s, approximately 160 postal administrations were issuing Christmas stamps, mostly on an annual basis. Islamic countries constitute the largest group of non-participants, although the Palestinian Authority has issued Christmas stamps since 1995.

Although some tropical islands produce large-format Christmas stamps primarily intended for sale to stamp collectors, for the rest of the world, Christmas stamps are "working stamps" that will be used in large numbers to send greeting cards and postcards. Accordingly, the stamps tend to be normal-sized, and offered in one or a few denominations, for instance to cover differing domestic and international rates.

The choice of designs is highly variable, ranging from an overtly religious image of the Nativity, to secular images of Christmas trees, wreaths, Santa Claus, and so forth.[3] A country may maintain a unified theme for several years, then change it drastically, in some cases seemingly to follow "fashion moves" by other countries. For instance, during the 1970s many countries issued Christmas stamps featuring children's drawings, with the young artist identified by name and age.

The choice of secular or religious designs is frequently a bone of contention in some countries; church leaders often see secular designs as diluting the meaning of the holiday, while postal officials fear that overly religious designs could lead their secular or minority-religious customers to avoid the stamps, leaving millions unsold, and even expose the postal administration to charges that they are violating laws prohibiting the promotion of a particular religion.

In the United States, annual discord over "secular" versus "religious" designs was eventually resolved by the Postal Service issuing some of each per year; typically a group of 4-6 related secular designs, plus a religious design (usually depicting the Madonna and Child). To avoid difficulties attendant upon contracting for original designs with a religious theme, the latter have typically been adapted from Old Master paintings hanging in U.S. galleries, thus qualifying as depictions of art. (In 2012, 2014, and 2016, however, religious-themed stamps were issued featuring original designs depicting the flight into Egypt, the journey of the Magi, and the Nativity of Jesus, respectively.[4][5][6]) In the United Kingdom, the Royal Mail resolves the difficulty by issuing "religious" and "secular" themed designs in alternate years.

The usual usage of Christmas stamps is to quickly apply them to a stack of Christmas cards to go out. In the age of email, Christmas stamps may represent some individuals' largest remaining use of stamps in a year, and it is not unusual to see "leftovers" appear on regular mail during the first months of the new year. In Australia and the Netherlands, Christmas stamps are sold at a discount, but can be used after Christmas with additional stamps to make up the correct rate.

Christmas is a popular theme for topical collecting. Because of the quantities printed, almost all Christmas stamps are easy to come by and of negligible cost. Collecting challenges would therefore be to get covers with apropos postal markings, such as a postmark on Christmas Day (not all post offices get the day off), or from a particular location (such as Christmas Island; Christmas, Florida; North Pole, Alaska; North Pole, New York; or Santa Claus, Indiana), or bearing a specific Christmas theme or slogan.

The Christmas Philatelic Club was formed in 1969 by Christmas stamp collectors and issues a quarterly journal, the Yule Log. A number of collectors treat Christmas collecting as a subcategory of religion on stamps.

In Japan, there is a longstanding tradition of a New Years stamp. A number of Easter stamps have been issued, but these are clearly aimed at collectors.

The United States has occasionally issued stamps for other holidays, such as Thanksgiving and New Year's Day. During the 1990s, stamps for Kwanzaa, Hanukkah, Eid, and Chinese New Year have become a regular part of the holiday program, although the designs tend to be used for several years, distinguishable only by a different denomination or year date.

Valentine's Day stamps are a more recent tradition in some countries.


how do i know if i have idrive bmw

iDrive is a system used to control most secondary vehicle systems in many current BMW cars. iDrive had its world premiere in 2001, debuting with the new BMW 7 Series (E65). iDrive unifies vehicle systems under a single control architecture for convenient use by the driver. The iDrive controls consists of a LCD panel mounted in the dashboard and a controller knob mounted on the center console.

iDrive

iDrive introduced the first multiplexed MOST Bus/Byteflight optical fiber databusses with very high bit rate in a production vehicle. These are used for high-speed applications such as controlling the television, DVD, or driver assistance systems like adaptive cruise control, infrared night vision or head-up display.

iDrive allows the driver and front-seat passenger (in some recent cars it is available to back-seat passengers as well) to control such amenities as the climate (air conditioner and heater), the audio system (radio and CD player), the navigation system and the communication system.

iDrive is also used in current Rolls-Royce models; as Rolls-Royce is owned by BMW.[1] BMW also owns the Mini brand, and a pared-down version of iDrive is sold on those cars, branded as Connected.[2]

Updated iDrive controller featuring a leather top, menu as well as customization buttons.

LCI iDrive showing service items.

LCI iDrive showing climate menu.

LCI iDrive showing settings menu.

An early prototype iDrive (called the Intuitive Interaction Concept) was featured on the BMW Z9 concept in 1999. Series production version debuted in September 2001 with the BMW 7 Series (E65) and was based on Microsoft Windows CE for Automotive.
This can easily be seen when the system reboots or restarts after a software crash displaying a "Windows CE" logo.[3]

The first generation of iDrive controllers in the 7 Series was only equipped with the turn knob. The GPS computer (located in the trunk) was only capable of reading map CDs. ("NAV01")

In October 2003, a menu and a customizable button was added to the controller. The new GPS computer ("NAV02") was updated to DVD, featured a much faster processor and the ability to display the map in birdview ("perspective").

In April 2005, the iDrive controller was changed again, the turn knob having a new leather top. The last hardware update of the GPS unit ("NAV03") got a faster processor again. The map display is antialiased. The 8.8" wide-screen display was updated, having a brighter screen and the ability to control a MP3 capable 6 CD-changer or a BMW iPod Interface. Possible options include a TV tuner, DVD changer, BMW Night Vision, side view camera and a rear view camera.

The iDrive system on the 7 Series E65/E66/E67/E68 has no special name and may not be mistaken with the newer generations called CCC (Car Communications Computer) and CIC (Car Information Computer). (see below) This fact becomes very important with after-market retrofits like multimedia and video interfaces, because the most of them are only compatible to the CCC system. But many manufactures list the "7 Series E65/E66/E67/E68 with CCC" in their compatibility charts although no 7 Series E65/E66/E67/E68 with CCC exist.

M-ASK stands for MMI Audio System controller and is manufactured by Becker. This is a limited version of the iDrive computer with a small 6.6" display and is only found on 5, 6 and 7 Series, and the X5 or X6, without the navigation option.

In addition it can optionally be ordered in Europe on the 1 Series and 3 Series as "Business navigation", which has basic navigation abilities. Early versions of the Business navigation could only display directional arrows, but the latest version can also display 2D maps. iDrive Business Navigation uses a different map DVD than iDrive Professional Navigation. In addition, as only one optical drive is available, one cannot use both navigation and listen to a CD simultaneously.

When iDrive Professional is ordered the M-ASK system is replaced by either the CCC or CIC in addition to a larger display.

iDrive Business is available on the following cars;

Note that the above list can vary depending on the region. For instance the North American 7 Series come by default with CCC or CIC.

It debuted in 2003 with the E60/E61 5 Series and is based on Wind River VxWorks, a real-time operating system.[4] CCC stands for Car Communication Computer and uses a larger 8.8" wide-screen display. It was available on the following cars as an option;

CCC based systems use a map DVD from Navteq in a dedicated DVD drive.

This is a minor update to iDrive Professional debuted in March 2007. It adds additional programmable buttons in the dashboard to directly access frequent functions and it removes the haptic feedback from the iDrive controller. It is available on the following cars as an option;

This is a minor update debuted in September 2008 for Model Year 2009 cars equipped with iDrive Professional that did not get the new CIC based system. These cars get the new iDrive controller that is also used on cars with CIC. The actual iDrive computer (CCC) remains the same. This update is available on the following cars;

It debuted in September 2008 with F01/F02 7 Series. CIC stands for Car Information Computer and is manufactured by Becker, utilizing the QNX operating system. It is available on the following cars as an option;

The CIC system is a major update to iDrive, replacing the display, computer and the controller. The display is of a higher resolution, and is generally more responsive than CCC, to address one of the common complaints of iDrive. Internet access is also supported.[6]

CIC-based systems use maps from TeleAtlas that are installed on an internal 2.5" 80GB Hard Disk Drive (HDD). This HDD can also store up to 8GB of music files for playback. For facilitating the uploading of music files to the HDD, a USB port is provided in the glove box. Bluetooth music streaming available through a separate accessory[7]

Following 2009 LCI production, all CIC-based iDrive systems support DVD video. This, however, is only operational when the vehicle is in the "Park" position for automatic transmissions, or while the parking brake is set for vehicles that have a manual transmission. DVD audio will continue to play while driving.

BMW introduced a further update to the iDrive Professional System in early 2012, calling it the "Next Big Thing" (NBT). It was introduced in current generation cars as an option, including:

The update includes extensive hardware and software changes including cosmetic enhancements, faster processor, more memory, detailed 3D maps and improved routing. In addition, the capacity of the internal HDD has been increased from 80GB to 100GB.[8]

The design rationale of iDrive is to replace an array of controls for the above systems with an all-in-one unit. The controls necessary for vehicle control and safety, such as the headlights and turn signals, are still located in the immediate vicinity of the steering column. Since, in the rationale of the designers, the air conditioning, car audio, navigation and communication controls are not used equally often, they have been moved into a central location.

iDrive caused significant controversy among users, the automotive media, and critics when it was first introduced.[9] Many reviewers of BMW vehicles in automobile magazines disapproved of the system. Criticisms of iDrive included its steep learning curve and its tendency to cause the driver to look away from the road too much.[10][11] Most users report that they adapt to the system after about one hour of practice,[citation needed] and the advent of voice controls has reduced the learning curve greatly.[4]

A new iDrive system (CIC) was introduced in September 2008 to address most of the complaints. CIC-HIGH, introduced in 2012, brought further improvements.

The iDrive M-ASK and CCC systems are based around the points of a compass (north, south, east, west) with each direction corresponding with a specific area. These areas are also colour-coded providing identification as to which part of the system is currently being viewed.

Also, at the iDrive home screen, the control knob can be pushed downwards to provide access to the car's control panel (iMenu), which gives access to a variety of operational parameters.

Starting in 2007, iDrive added programmable buttons (6 USA/Japan, 8 in Europe) to the dashboard, breaking tradition of having the entire system operated via the control knob. Each button can be programmed to instantly access any feature within iDrive (such as a particular navigation route, or one's favorite radio station). In addition, a dedicated AM/FM button, and a Mode button (to switch between entertainment sources) were added (only United States)

iDrive is controlled by manipulating the control knob. This can be pushed north, south, east, west, inwards (down) or rotated left and right. The iDrive system includes a button marked "Menu" behind the control knob that provides quick access to the home screen.

iDrive is unique among its competitors by using a widescreen display that is split into a 2/3 main window, and 1/3 "Assistance Window". This allows the driver to use a function or menu, while simultaneously maintaining secondary information. For example, if the driver is not in the Navigation menu, he or she can still see a map on the assistance window. Other information that can be displayed includes navigation route directions and a trip computer.


web griffin by order of the president series

The Presidential Agent series was written by military author, W. E. B. Griffin. The series consists so far of eight novels, By Order of the President, The Hostage, The Hunters, The Shooters, Black Ops, The Outlaws, Covert Warriors, and Hazardous Duty. Like the rest of his novels, Griffin uses military time, along with the address of the place, and the chapter titles are never started on a separate page. The series is the author's latest.

The Presidential Agent series

The main character, Carlos Guillermo Castillo, first appears as an Army major and is later promoted to the rank of lieutenant colonel. Carlos is also known as Karl Wilhelm von und zu Gossinger. The reason for the double name stems from his parentage. His father, U.S. Army Warrant Officer Junior Grade Jorge Alejandro Castillo, had a one-night stand with Carlos' mother. His mother, Erika von und zu Gossinger, never saw Jorge again as he died shortly thereafter, flying "his fifty-second rescue mission, picking up downed chopper crews, when he was hit and his Huey blew up." [1] Jorge Castillo was posthumously awarded the Medal of Honor. This allows Carlos to be admitted to West Point, which begins his Army career.

Erika raised Karl Wilhelm with the help of her father and brother, in das Haus im Wald (the House in the Woods) until they both died in an automobile accident on the Autobahn, leaving her to raise the boy alone. When Karl Wilhelm is the age of 12 his mother contracts fatal pancreatic cancer. She enlists the help of the then Major Naylor, who is stationed in Germany and was friends with her father, to find the boy's father. Naylor does some research into the father and finds out that not only is he dead but he was posthumously awarded the Medal of Honor. He flies to San Antonio and shows Karl's paternal grandmother, Doña Alicia Castillo a photograph of Karl. Upon seeing the photo she says that the boy has "Jorge's eyes" and immediately goes to Germany. Doña Alicia says that she and her husband, Don Juan Fernando Castillo, will take care of Karl when Erika herself dies of cancer.[2] Karl is 12 and an orphan, but he goes from one rich, but loving, home to another and will gain a cousin, Fernando Lopez, who will become like a brother to him.

Castillo, known to his friends as Charley, admits to being confused about who he is at times. There is good reason for this. Not only do his family members leave him a proud legacy of elite Texican/Germanic heritage, they also give him a grounding in English, Spanish, German, Russian, Hungarian and a couple of others. He is an Army aviator, holds credentials for the Secret Service and an Executive Assistant to the Secretary of Homeland Security.[3] Because of his interesting background, Castillo comes to the attention of the President, who decides to use him as a single-source information funnel for intelligence matters, "to serve as sort of a check on the investigations of the various agencies involved...What I'd like to know is what did they know and when did they know it?"[4]

The series has become one of Griffin's most popular.

Griffin's son, William E. Butterworth, is listed on Griffin's website as co-authoring The Outlaws, Covert Warriors, and Hazardous Duty.[5]