Senate Bill 76

8/20/2019 Senate Bill 76

1/138

PRINTER'S NO. 1062

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No. 76Session of

2015

INTRODUCED BY ARGALL, FOLMER, SCHWANK, YUDICHAK, SCAVELLO,WAGNER, BOSCOLA, DINNIMAN, MENSCH, STEFANO, BREWSTER,WOZNIAK, FONTANA, BARTOLOTTA, BAKER, WARD, ALLOWAY, RAFFERTY,AUMENT, SMUCKER, BROWNE, EICHELBERGER AND McGARRIGLE,JUNE 18, !1"

REFERRED TO FINANCE, JUNE 18, !1"

AN ACT

P#$%&&() *$# +- /%&/0 ( &(*$#+&$( #/+/ +$ +-/023+4$#&5&() +4/ &6$0&+&$( $* 6/#0$( &(c$/ +- $# (/#(/ &(c$/ +- 7 0c4$$ &0+#&c+ 0379/c+ +$ %$+/#66#$%2 6#$%&&() *$# &6$0&+&$( $* ( /-c30&$(0 *#$ 0/0 ( 30/ +- *$# +4/ 0+7&&5+&$( $* /3c+&$( *3(&(),*$# &(c#/0/ +$ +4/ 6/#0$( &(c$/ +-, *$# c/#+&(&c/(0/0, *$# 4$+/ $cc36(c +-, *$# 6#$c/3#/ (&(&0+#+&$( $* +4/ +-, *$# /-6+&$( $* 3+4$#&+ +$&003/ c/#+&( /7+ ( *$# #/6$#+&() 7 $c )$%/#(/(+

3(&+0 $* /7+ $3+0+(&()2 /0+7&04&() +4/ E3c+&$(S+7&&5+&$( F3(2 6#$%&&() *$# &073#0//(+0 *#$ +4&0*3(2 ( #/6/&() c/#+&( 6#$%&0&$(0 $* +4/ P37&c Sc4$$C$/ $* 1:;: ( 0/0 ( 30/ +- 6#$%&0&$(0 $* +4/ T-R/*$# C$/ $* 1:

1<

18

1:

!

1


2/138

S/c+&$( =!;. P#//6+&$(.

S/c+&$( =!". G/(/# +- 3+4$#&5+&$(.

S/c+&$( =!>. R/*/#/(3.

S/c+&$( =!

S37c46+/# B. S/0 ( U0/ T-

S/c+&$(

S/c+&$(

S37c46+/# C. E-c30&$(0 *#$ S/0 ( U0/ T-

S/c+&$(

S/c+&$(

!1"!SB!!PN1!>

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


3/138

S/c+&$( . F$# $* #/+3#(0.

S/c+&$(

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


4/138

S/c+&$( . E-+/(/ +&/ *$# *&&() 06/c& 6/+&+&$( *$#

#/*3(.

S/c+&$(

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


5/138

S/c+&$( >. A&+&$(0 +$ +-.

S/c+&$(

S/c+&$( "

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


6/138

$3+0+(&().

C46+/# 1=. F3(&() P#$%&0&$(0

S/c+&$( 1=!1. D/*&(&+&$(0.

S/c+&$( 1=!. E3c+&$( S+7&&5+&$( F3(.

S/c+&$( 1=!=. S+(# &073#0//(+0 +$ 0c4$$ &0+#&c+0 *#$

E3c+&$( S+7&&5+&$( F3(.

C46+/# 1". M&0c/(/$30 P#$%&0&$(0

S/c+&$( 1"!1. T#(0&+&$( 6#$%&0&$(.

S/c+&$( 1"!. R/)3+&$(0.

S/c+&$( 1"!=. C$(0+#3c+&$(.

S/c+&$( 1"!;. S/%/#7&&+.

S/c+&$( 1"!". R/6/0.

S/c+&$( 1"!>. A66&c7&&+.

S/c+&$( 1"!

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


7/138

c/(# /#.

G$%/#(&() 7$. T4/ 7$# $* 0c4$$ /c+$#0 $* 0c4$$

&0+#&c+, /-c/6+ +4+ +4/ +/# 04 /( +4/ c&+ c$3(c& $*

c&+ $* +4/ *+ c00 *$# 63#6$0/0 $* +4/ /% ( c$/c+&$(

$* ( +- &( 0c4$$ &0+#&c+ $* +4/ *+ c00.

I(+/#( R/%/(3/ C$/ $* 1:8>. T4/ I(+/#( R/%/(3/ C$/

$* 1:8> P37&c L ::"1;, > U.S.C. 1>>.

L$c T- E(7&() Ac+. T4/ c+ $* D/c/7/# =1, 1:>"

P.L.1" <

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


8/138

T4/ $#0 ( 64#0/0 30/ &( +4&0 c46+/# 04 4%/ +4/

0/ /(&()0 )&%/( +$ +4/ &( +4/ T- R/*$# C$/ $* 1: 8

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


9/138

c+.

; A 6/#0$( &(c$/ +- &6$0/ 3(/# +4/ 3+4$#&+ $*

+4&0 0/c+&$( 04 7/ /%&/ 7 +4/ 0c4$$ &0+#&c+ $( /c4

$* +4/ c00/0 $* &(c$/ 06/c&*&/ &( 0/c+&$( =!= $* +4/ T-

R/*$# C$/ $* 1: :

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


10/138

II P/#&+ ( $+4/# &(&%&3 $# /(+&+

+$ %&/ $# /-&(/ ( #/+3#( $# c$6 $* #/+3#(

$# ( 7$$@ c$(+&(&() ( 70+#c+ $#

6#+&c3#0.

III P#&(+, 637&04 $# 637&c&5/ &( (

((/# ( #/+3#(2 ( 6#+&c3# &(*$#+&$(

c$(+&(/ &( $# c$(c/#(&() +4/ #/+3#(2 ( $3(+

$# 0$3#c/ $* &(c$/, 6#$*&+0, $00/0 $#

/-6/(&+3#/0 &( $# c$(c/#(&() +4/ #/+3#(2 $# (

6#+&c3# &(*$#+&$( c$(c/#(&() &(c$/,

6#$*&+0, $00/0 $# /-6/(&+3#/0 c$(+&(/ &( $#

#/+&() +$ ( #/+3#(.

B A( $**&c/# $# 3+4$#&5/ )/(+ $* 0c4$$

&0+#&c+ +4+ %&$+/0 c30/ A

I M 7/ *&(/ ($+ $#/ +4( 1,!!! $#

&6#&0$(/ *$# ($+ $#/ +4( $(/ /#, $# 7$+4.

II M 7/ #/$%/ *#$ $**&c/ $#

&0c4#)/ *#$ /6$/(+.

c E#(/ &(c$/ ( (/+ 6#$*&+0 +-.

1 A 7$# $* 0c4$$ /c+$#0 /%, 00/00 (

c$/c+ +- $( /#(/ &(c$/ ( (/+ 6#$*&+0 $* #/0&/(+

&(&%&30 + #+/ /+/#&(/ 7 +4/ 7$# $* 0c4$$

/c+$#0.

A 0c4$$ &0+#&c+ 4&c4 0//@0 +$ /% +4/ +-

3+4$#&5/ 3(/# 6#)#64 1 30+ c$6 &+4 0/c+&$( =!>.

= I* 7$# $* 0c4$$ /c+$#0 0//@0 +$ &6$0/ +-

$( /#(/ &(c$/ ( (/+ 6#$*&+0 3(/# +4&0 0370/c+&$( (

+4/ #/*/#/(3 3(/# 0/c+&$( =!> &0 66#$%/ 7 +4/

//c+$#+/, +4/ 7$# $* 0c4$$ /c+$#0 04 4%/ ($

3+4$#&+ +$ &6$0/ 6/#0$( &(c$/ +- 3(/# 0370/c+&$(

!1"!SB!!PN1!> 1!

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


11/138

7 $# ( $+4/# c+.

S/c+&$( =!>. R/*/#/(3.

G/(/# #3/.I( $#/# +$ /% 6/#0$( &(c$/ +- $#

( /#(/ &(c$/ ( (/+ 6#$*&+0 +- 3(/# +4&0 c46+/#,

)$%/#(&() 7$ 04 30/ +4/ 6#$c/3#/0 0/+ *$#+4 &( 0370/c+&$(0

7, c, , /, * ( ).

7 A66#$%/ 7 //c+$#+/.

1 S379/c+ +$ ($+&c/ ( 637&c 4/#&() #/?3//(+0 $*

0370/c+&$( ), )$%/#(&() 7$ /% +4/ 6/#0$( &(c$/

+- $# /#(/ &(c$/ ( (/+ 6#$*&+0 +- 3(/# +4&0 c46+/#

$( 7 $7+&(&() +4/ 66#$% $* +4/ //c+$#+/ $* +4/

**/c+/ 0c4$$ &0+#&c+ &( 637&c #/*/#/(3 + $( +4/

6#&# //c+&$( 6#/c/&() +4/ *&0c /# 4/( +4/ 6/#0$(

&(c$/ +- $# /#(/ &(c$/ ( (/+ 6#$*&+0 +- & 7/

&(&+& &6$0/ $# +4/ #+/ &(c#/0/.

T4/ #/*/#/(3 ?3/0+&$( 30+ 0++/ +4/ &(&+& #+/

$* +4/ 6#$6$0/ 6/#0$( &(c$/ +- $# /#(/ &(c$/ ( (/+

6#$*&+0 +-, +4/ 63#6$0/ $* +4/ +-, +4/ 3#+&$( $* +4/ +-

( +4/ $3(+ $* #/%/(3/ +$ 7/ )/(/#+/ 7 +4/

&6//(++&$( $* +4/ +-.

= T4/ ?3/0+&$( 04 7/ &( c/# ()3)/ +4+ &0

#/& 3(/#0+(7/ 7 6/#0$(. F$# +4/ 63#6$0/ $*

&30+#+&$(, #/*/#/(3 ?3/0+&$( 7/ *#/ 0 *$$0

D$ $3 *%$# 6&() 6/#0$( &(c$/ +- $* *$#

+4/ 63#6$0/ $* , *$# /#0, 4&c4 & )/(/#+/

D$ $3 *%$# 6&() ( /#(/ &(c$/ ( (/+ 6#$*&+0

+- $* *$# +4/ 63#6$0/ $* , *$# /#0, 4&c4

& )/(/#+/

; A ($(/) &(+/#6#/++&%/ 0++//(+ 30+ cc$6(

!1"!SB!!PN1!> 11

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


12/138

+4/ ?3/0+&$( &( cc$#(c/ &+4 0/c+&$( !1.1 $* +4/ c+ $*

J3(/ =, 1:=< P.L.1===, N$.=!, @($( 0 +4/ P/((0%(&

E/c+&$( C$/, +4+ &(c3/0 +4/ *$$&()

& +4/ &(&+& #+/ $* +4/ 6/#0$( &(c$/ $#

/#(/ &(c$/ ( (/+ 6#$*&+0 +- &6$0/ 3(/# +4&0

c46+/#2 (

&& +4/ /0+&+/ #/%/(3/0 +$ 7/ /#&%/ *#$ +4/

&(&+& #+/ &6$0/ 3(/# +4&0 c46+/#.

c Sc4$$ &0+#&c+ $c+/ &( $#/ +4( $(/ c$3(+.I( +4/

/%/(+ 0c4$$ &0+#&c+ &0 $c+/ &( $#/ +4( $(/ c$3(+,

6/+&+&$(0 3(/# +4&0 0/c+&$( 04 7/ *&/ &+4 +4/ //c+&$(

$**&c&0 $* +4/ c$3(+ &( 4&c4 +4/ &(&0+#+&%/ $**&c/0 $*

+4/ 0c4$$ &0+#&c+ #/ $c+/.

R/%&/ ( c/#+&*&c+&$(.T4/ //c+&$( $**&c&0 4$

#/c/&%/ 6/+&+&$( 04 6/#*$# &(&0+#+&%/ *3(c+&$(0 &(

#/%&/&() ( c/#+&*&() +4/ %&&+ $* +4/ 6/+&+&$( (

c$(3c+ (/c/00# c$3(&c+&$(0 &+4 +4/ 0c4$$ &0+#&c+.

/ N$+&*&c+&$(.

1 I* +4/ //c+&$( $**&c&0 $* +4/ c$3(+ 4$ #/c/&%/

+4/ 6/+&+&$( c/#+&* +4+ &+ &0 03**&c&/(+ 3(/# +4&0 0/c+&$(

( /+/#&(/ +4+ ?3/0+&$( 04$3 7/ 6c/ $( +4/ 7$+,

+4/ /c&0&$( 04 7/ c$3(&c+/ +$ //c+&$( $**&c&0 &(

( $+4/# c$3(+ &( 4&c4 +4/ 0c4$$ &0+#&c+ &0 0$

$c+/.

E/c+&$( $**&c&0 &( +4/ $+4/# c$3(+ $# c$3(+&/0

04 c$$6/#+/ &+4 //c+&$( $**&c&0 $* +4/ c$3(+ +4+

#/c/&%/0 +4/ 6/+&+&$( +$ /(03#/ +4+ ( &/(+&c ?3/0+&$( &0

6c/ $( +4/ 7$+ + +4/ 0/ //c+&$( +4#$3)4$3+ +4/

/(+/ 0c4$$ &0+#&c+.

* C/#+&*&c+&$( $* #/03+0.E/c+&$( $**&c&0 *#$ /c4

!1"!SB!!PN1!> 1

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


13/138

c$3(+ &(%$%/ 04 &(/6/(/(+ c/#+&* +4/ #/03+0 *#$

+4/ c$3(+ +$ +4/ )$%/#(&() 7$.

) A$6+&$( $* #/0$3+&$(.

1 I( $#/# +$ /% +4/ +- 3(/# +4&0 0/c+&$(, +4/

)$%/#(&() 7$ 04 $6+ #/0$3+&$( 4&c4 04 #/*/# +$

+4&0 c46+/# 6#&$# +$ 6c&() ?3/0+&$( $( +4/ 7$+.

P#&$# +$ $6+&() #/0$3+&$( &6$0&() +4/ +-

3+4$#&5/ 7 +4&0 0/c+&$(, +4/ )$%/#(&() 7$ 04 )&%/

637&c ($+&c/ $* &+0 &(+/(+ +$ $6+ +4/ #/0$3+&$( &( +4/

((/# 6#$%&/ 7 T4/ L$c T- E(7&() Ac+ ( 04

c$(3c+ + /0+ +$ 637&c 4/#&()0 #/)#&() +4/ 6#$6$0/

$6+&$( $* +4/ #/0$3+&$(. O(/ 637&c 4/#&() 04 7/

c$(3c+/ 3#&() ($# 730&(/00 4$3#0 ( $(/ 637&c 4/#&()

04 7/ c$(3c+/ 3#&() /%/(&() 4$3#0 $# $( //@/(.

S/c+&$( =!

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


14/138

$3+0&/ +4/ 7$3(#&/0 $* +4&0 C$$(/+4 7 #/0&/(+ $*

0c4$$ &0+#&c+ $c+/ &( +4&0 C$$(/+4 04 ($+ 7/

c#/&+/ +$ ( $/ 0 /3c+&$( *#$ +4/ &7&&+ $*

03c4 6/#0$( *$# ( &(c$/ +- &6$0/ 7 +4/ 0c4$$ &0+#&c+ $*

#/0&/(c/ 63#03(+ +$ +4&0 c46+/#.

S/c+&$( =1!. E-/6+&$( ( 06/c& 6#$%&0&$(0.

E#(/ &(c$/ ( (/+ 6#$*&+0 +-.A 0c4$$ &0+#&c+

+4+ &6$0/0 ( /#(/ &(c$/ ( (/+ 6#$*&+0 +- 3+4$#&5/

3(/# 0/c+&$( =!"c /-/6+ *#$ +4/ 6/(+ $* +4+ +- (

6/#0$( 4$0/ +$+ &(c$/ *#$ 0$3#c/0 &0 /00 +4( 1,!!!.

7 A66&c7&&+ +$ 6/#0$( &(c$/ +-.S/c+&$( =!; $*

+4/ T- R/*$# C$/ $* 1: 1;

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


15/138

&( +4/ 0/ ((/# 0 +4/ +- 3(/# A#+&c/ III $* +4/ T-

R/*$# C$/ $* 1:

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


16/138

CHAPTER <

SALES AND USE TA FOR THE

STABILIZATION OF EDUCATION FUNDING

SUBCHAPTER A

PRELIMINARY PROVISIONS

S/c+&$(

T4/ +- 6#$%&/ *$# 3(/# +4&0 c46+/# 04 7/ @($( 0 +4/

S/0 ( U0/ T- *$# +4/ S+7&&5+&$( $* E3c+&$( F3(&(),

4&c4 04 7/ #/6c//(+ *$# +4/ 0/0 ( 30/ +-

3+4$#&5/ 3(/# A#+&c/ II $* +4/ T- R/*$# C$/ $* 1:T4/ *$$&() $#0 ( 64#0/0 4/( 30/ &( +4&0 c46+/#

04 4%/ +4/ /(&()0 )&%/( +$ +4/ &( +4&0 0/c+&$( 3(/00 +4/

c$(+/-+ c/# &(&c+/0 $+4/#&0/

S$*+ #&(@0.

1 A ($(c$4$&c 7/%/#)/0, 4/+4/# c#7$(+/ $#

($+, 03c4 0 0$ +/#, )&()/# /, C$c C$, &/ c$,

P/60& C$, D# P/66/#, *#3&+ 93&c/ 4/( 6&( $# c#7$(+/

+/#, *%$#&() $# 0#36 &0 /, c#7$(+/ +/#,

$#()//, /$(/, #$$+ 7//# $# ( ( 6#/6#+&$(0,

c$$( #/*/##/ +$ 0 0$*+ #&(@0, $* 4+0$/%/# @&(, (

#/ *3#+4/# /0c#&7/ 0 &(c3&() ( ( 7/%/#)/0,

c$$( #/*/##/ +$ 0 0$*+ #&(@0, 4&c4 #/ / &+4 $#

&+4$3+ +4/ 30/ $* ( 0#36.

T4/ +/# $/0 ($+ &(c3/ (+3# *#3&+ $# %/)/+7/

93&c/0 $# +4/ c$(c/(+#+/0, $# ($(c#7$(+/ *#3&+ 93&c/

#&(@0 c$(+&(&() ($+ /00 +4( " 7 %$3/ $* (+3#

*#3&+ 93&c/0 $# $* *#3&+ 93&c/ 4&c4 40 7//( #/c$(0+&+3+/

+$ &+0 $#&)&( 0++/, $# (+3# c$(c/(+#+/ *#3&+ $#

!1"!SB!!PN1!> 1>

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


17/138

%/)/+7/ 93&c/0 #/c$(0+&+3+/ +$ +4/ $#&)&( 0++/,

4/+4/# ( $* +4/ (+3# 93&c/0 #/ *#$5/( $# 3(*#$5/(,

0//+/(/ $# 3(0//+/(/, 0/0$(/ &+4 0+ $# 06&c/ $#

3(0/0$(/. T4/ +/# 0$ $/0 ($+ &(c3/ c$**//, c$**//

0370+&+3+/0, +/, c$c$, (+3# *3& &@ $# ($(c#7$(+/

#&(@0 / *#$ &@ /#&%+&%/0.

7 M&(+&(&() 6c/ $* 730&(/00 &( +4&0 C$$(/+4.

1 H%&(), &(+&(&() $# 30&() &+4&( +4&0

C$$(/+4, /&+4/# /c+ $# +4#$3)4 0370&&#,

#/6#/0/(++&%/ $# ( )/(+, ( $**&c/, &0+#&73+&$( 4$30/,

0/0 4$30/, #/4$30/, 0/#%&c/ /(+/#6#&0/ $# $+4/# 6c/ $*

730&(/002 $# ( )/(+ $* )/(/# $# #/0+#&c+/ 3+4$#&+, $#

#/6#/0/(++&%/, #/06/c+&%/ $* 4/+4/# +4/ 6c/ $*

730&(/00, #/6#/0/(++&%/ $# )/(+ &0 $c+/ &( +4&0

C$$(/+4, 6/#(/(+ $# +/6$##&, $# 4/+4/# +4/

6/#0$( $# 0370&&# &(+&(&() +4/ 6c/ $* 730&(/00,

#/6#/0/(++&%/ $# )/(+ &0 3+4$#&5/ +$ $ 730&(/00 &+4&(

+4&0 C$$(/+4.

1.1 P#$%&&() +-7/ 0/#%&c/0.

E())&() &( ( c+&%&+ 0 730&(/00 &+4&( +4&0

C$$(/+4 7 ( 6/#0$(, /&+4/# /c+ $# +4#$3)4

0370&&#, #/6#/0/(++&%/ $# ( )/(+, &( c$((/c+&$( &+4

+4/ /0/, 0/ $# /&%/# $* +()&7/ 6/#0$( 6#$6/#+ $#

+4/ 6/#*$#(c/ $* 0/#%&c/0 +4/#/$( *$# 30/, 0+$#)/ $#

c$(036+&$( $# &( c$((/c+&$( &+4 +4/ 0/ $# /&%/# *$#

30/ $* +4/ 0/#%&c/0 /0c#&7/ &( 037c30/0 11 +4#$3)4 18

$* c30/ @ $* +4&0 0/c+&$(, &(c3&(), 73+ ($+ &&+/ +$,

4%&(), &(+&(&() $# 30&() ( $**&c/, &0+#&73+&$( 4$30/,

0/0 4$30/, #/4$30/ $# $+4/# 6c/ $* 730&(/00, ( 0+$c@

$* )$$0 $# ( 0$&c&+$#, c(%00/#, 0/0(,

!1"!SB!!PN1!> 1<

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


18/138

#/6#/0/(++&%/ $# )/(+ 3(/# &+0 3+4$#&+, + &+0 /c+&$(

$# &+4 &+0 6/#&00&$(, #/)#/00 $* 4/+4/# +4/ 6/#0$( $#

0370&&# &0 3+4$#&5/ +$ $ 730&(/00 &( +4&0 C$$(/+4.

= R/)3# $# 0370+(+& 0$&c&+&() $#/#0 &+4&(

+4&0 C$$(/+4 &( c$((/c+&$( &+4 +4/ /0/, 0/ $#

/&%/# $* +()&7/ 6/#0$( 6#$6/#+ +$ $# +4/ 6/#*$#(c/

+4/#/$( $* 0/#%&c/0 $# &( c$((/c+&$( &+4 +4/ 0/ $#

/&%/# $* +4/ 0/#%&c/0 /0c#&7/ &( 037c30/0 11 +4#$3)4

18 $* c30/ @ $* +4&0 0/c+&$( *$# #/0&/(+0 $* +4&0

C$$(/+4 7 /(0 $* c+$)0 $# $+4/# %/#+&0&(),

4/+4/# +4/ $#/#0 #/ cc/6+/ &+4&( $# &+4$3+ +4&0

C$$(/+4.

=.1 E(+/#&() +4&0 C$$(/+4 7 ( 6/#0$( +$

6#$%&/ 00/7, 0/#%&c/ $# #/6 $* +()&7/ 6/#0$(

6#$6/#+, /&+4/# /c+ $# +4#$3)4 0370&&#,

#/6#/0/(++&%/ $# ( )/(+.

=. D/&%/#&() +()&7/ 6/#0$( 6#$6/#+ +$ $c+&$(0

&+4&( +4&0 C$$(/+4 &* +4/ /&%/# &(c3/0 +4/

3(6c@&(), 6$0&+&$(&(), 6c&() $# 00/7&() $* +4/ +()&7/

6/#0$( 6#$6/#+.

=.= H%&() ( c$(+c+ &+4&( +4&0 C$$(/+4 4&c4

$3 $ +4/ C$$(/+4 +$ #/?3/ 6/#0$( +$ c$/c+

( #/&+ +- 3(/# +4/ C$(0+&+3+&$( $* +4/ U(&+/ S++/0.

=.; P#$%&&() c30+$/#'0 $7&/ +//c$3(&c+&$(0

0/#%&c/ /// +$ 7/ 6#$%&/ 7 +4/ c30+$/#'0 4$/ 0/#%&c/

6#$%&/# 3(/# +4/ M$7&/ T//c$3(&c+&$(0 S$3#c&() Ac+ ;

U.S.C. 11>. F$# 63#6$0/0 $* +4&0 c30/, $#0 ( 64#0/0

30/ &( +4&0 c30/ 04 4%/ +4/ /(&()0 )&%/( +$ +4/ &(

+4/ M$7&/ T//c$3(&c+&$(0 S$3#c&() Ac+.

; T4/ +/# $/0 ($+ &(c3/

!1"!SB!!PN1!> 18

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


19/138

& O(&() $# /0&() $* +()&7/ $# &(+()&7/

6#$6/#+ 7 6/#0$( 4$ 40 c$(+#c+/ &+4 (

3(**&&+/ c$/#c& 6#&(+/# *$# 6#&(+&(), 6#$%&/

+4+

A +4/ 6#$6/#+ &0 *$# 30/ 7 +4/ c$/#c&

6#&(+/#2 (

B +4/ 6#$6/#+ &0 $c+/ + +4/ P/((0%(&

6#/&0/0 $* +4/ c$/#c& 6#&(+/#.

&& V&0&+0 7 6/#0$('0 /6$//0 $# )/(+0 +$ +4/

6#/&0/0 &( +4&0 C$$(/+4 $* ( 3(**&&+/

c$/#c& 6#&(+/# &+4 4$ +4/ 6/#0$( 40 c$(+#c+/

*$# 6#&(+&() &( c$((/c+&$( &+4 0& c$(+#c+.

c M(3*c+3#/. T4/ 6/#*$#(c/ $* (3*c+3#&(),

*7#&c+&(), c$6$3(&(), 6#$c/00&() $# $+4/# $6/#+&$(0,

/())/ &( 0 730&(/00, 4&c4 6c/ ( +()&7/ 6/#0$(

6#$6/#+ &( *$#, c$6$0&+&$( $# c4#c+/# &**/#/(+ *#$ +4+

&( 4&c4 &+ &0 c?3/ 4/+4/# *$# 0/ $# 30/ 7 +4/

(3*c+3#/#, ( 04 &(c3/, 73+ ($+ 7/ &&+/ +$

1 E%/# $6/#+&$( c$/(c&() &+4 +4/ *+ 6#$3c+&$(

0+)/ ( /(&() &+4 +4/ c$6/+&$( $* +()&7/ 6/#0$(

6#$6/#+ 4%&() +4/ 640&c ?3&+&/0, &(c3&() 6c@)&(),

&* (, 600&() +$ +4/ 3+&+/ c$(03/#, 4&c4 &+ 40 4/(

+#(0*/##/ 7 +4/ (3*c+3#/# +$ ($+4/#. F$# 63#6$0/0 $*

+4&0 /*&(&+&$(, $6/#+&$( &(c3/0 c/( #$$0 ( +4/

c$6$(/(+ 00+/0, &(c3&() /(%$(/(+ c$(+#$ 00+/0,

(+&0++&c %/#+&c 0 ( (3*c+3#&() 6+*$#0 (

*$$#0 4&c4 #/ &(/6/(/(+ $* +4/ #/ /0++/2 6#$c/00

6&6&() 00+/02 06/c&&5/ &)4+&() 00+/02 /&$(&5/ +/#

00+/02 6#$c/00 %c33 ( c$6#/00/ 00+/02 6#$c/00

( 06/c&+ )0/02 ( # $# #(&() /%&c/0

!1"!SB!!PN1!> 1:

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


20/138

06/c&*&c /0&)(/ +$ #( $* +4#/+0 +$ +4/ &(+/)#&+ $*

+4/ 6#$3c+ $# 6/$6/. F$# 63#6$0/0 $* +4&0 /*&(&+&$(,

c/( #$$ &0 $c+&$( &+4 0/*c$(+&(/, 0//

/(%$(/(+ &+4 c$(+#$/, c$0/ 00+/ &(/6/(/(+

*#$ +4/ *c&&+'0 )/(/# /(%$(/(+ c$(+#$ 00+/.

T4/ 637&04&() $* 7$$@0, (/066/#0, )5&(/0 (

$+4/# 6/#&$&c0 ( 6#&(+&().

= R/*&(&(), 70+&(), /-6$#&(), &(&() ( ?3##&()

*$#, $# $+4/#&0/ /-+#c+&() *#$ +4/ /#+4 $# *#$ 0+/ $#

0+$c@ 6&/0 $# *#$ 6&+0 $# 7(@0 ( (+3# #/0$3#c/0,

&(/#0 ( &(/# ))#/)+/0 &(c3&() 70+ *3#(c/ 0).

; B3&&(), #/73&&(), #/6&() ( @&() &+&$(0

+$, $# #/6c//(+0 &( $# 36$( %/00/0 /0&)(/ *$#

c$/#c& 30/ $* #/)&0+/#/ +$(()/ $* "! +$(0 $# $#/ 4/(

6#$3c/ $( 06/c& $#/# $* +4/ 63#c40/#, $# 4/( #/73&+,

#/6/ $# /(#)/, $# 4/( #/6c//(+0 #/ / 36$(

$#/# $* $# *$# +4/ cc$3(+ $* +4/ $(/#.

" R/0/#c4 4%&() 0 &+0 $79/c+&%/ +4/ 6#$3c+&$( $*

(/ $# ( &6#$%/

& 6#$3c+ $# 3+&&+ 0/#%&c/2 $#

&& /+4$ $* 6#$3c&() 6#$3c+ $# 3+&&+

0/#%&c/,

73+ &( /&+4/# c0/ ($+ &(c3&() #@/+ #/0/#c4 $# #/0/#c4

4%&() 0 &+0 $79/c+&%/ +4/ &6#$%//(+ $* &(&0+#+&%/

/**&c&/(c.

> R/(3*c+3#/ *$# 4$/0/ &0+#&73+&$( 7

#/(3*c+3#/# $* $+$# %/4&c/ 6#+0 *#$ 30/ 6#+0

c?3/ &( 73@ 7 +4/ #/(3*c+3#/# 30&() ( 00/7 &(/

6#$c/00 4&c4 &(%$%/0 +4/ c$6/+/ &000/7 $* 03c4 6#+0

( &(+/)#+&$( $* +4/ c$6$(/(+0 $* 03c4 6#+0 &+4 $+4/#

!1"!SB!!PN1!> !

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


21/138

30/ $# (/ c$6$(/(+0 $* 6#+0, &(c3&() +4/ 0%)&(),

#/cc&() $# #/c&&() $* 30/ 6#+0 7 +4/ #/(3*c+3#/#.

1

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


22/138

T4/ +/# $/0 ($+ &(c3/ c$(0+#3c+&(), +/#&(), 0/#%&c&(),

#/6&() $# &6#$%&() #/ /0++/ $# #/6&(), 0/#%&c&() $#

&(0+&() +()&7/ 6/#0$( 6#$6/#+, ($# +4/ 6#$3c&() $*

c$/#c& $+&$( 6&c+3#/, ($# +4/ c$$@&(), *#//5&() $# 7@&()

$* *#3&+0, %/)/+7/0, 304#$$0, *&04, 0/*$$, /+0, 6$3+#

$# 7@/# 6#$3c+0.

c.1 B0+&(). T4/ 30/ $* ( c$730+&7/ $# /-6$0&%/

c$6$0&+&$( &( +4/ #/$% $* +/#& #/0$3#c/0, &(/#0 (

&(/# ))#/)+/0 *#$ +4/ /#+4 &(c3&() +4/ 0/6#+&$( $*

+4/ +, 0+/ ( #/*30/ &( 4&c4 +4/ #/ *$3(.

P#$c/00&(). T4/ 6/#*$#(c/ $* +4/ *$$&()

c+&%&+&/0 4/( /())/ &( 0 730&(/00 /(+/#6#&0/

1 T4/ *&+/#&() $# 4/+&() $* 4$(/, +4/ c$$@&(),

7@&() $# *#//5&() $* *#3&+0, %/)/+7/0, 304#$$0, *&04,

0/*$$, /+0, 6$3+# $# 7@/# 6#$3c+0, 4/( +4/ 6/#0$(

/())/ &( +4/ 730&(/00 6c@)/0 +4/ 6#$6/#+ &( 0//

c$(+&(/#0 *$# 4$/0/ &0+#&73+&$(.

1.1 T4/ 6#$c/00&() $* *#3&+0 $# %/)/+7/0 7

c/(&(), c3++&(), c$#&(), 6//&() $# c4$66&() ( +#/+&()

+$ 6#/0/#%/, 0+/#&&5/ $# 63#&* ( 0370+(+& /-+/( +4/

30/*3 04/* &*/ $* +4/ *#3&+0 $# %/)/+7/0, 4/( +4/

6/#0$( /())/ &( +4/ c+&%&+ 6c@)/0 +4/ 6#$6/#+ &(

0// c$(+&(/#0 *$# 4$/0/ &0+#&73+&$(.

T4/ 0c$3#&(), c#7$(&5&(), c$#&(), c$7&(),

+4#$&(), +&0+&() $# &(&() $* (+3# $# 0(+4/+&c *&7/#0,

$# +4/ 06&((&(), 7/c4&(), /&(), 6#&(+&() $# *&(&04&() $*

#(0 $# *7#&c0, 4/( +4/ c+&%&+&/0 #/ 6/#*$#/ 6#&$# +$

0/ +$ +4/ 3+&+/ c$(03/#.

= T4/ //c+#$6+&(), )%(&5&(), /(/&(),

($&5&(), c$$#&(), *&(&04&(), &6#/)(+&() $# 4/+ +#/+&()

!1"!SB!!PN1!>

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


23/138

$* /+0 $# 60+&c0 *$# 0/ $# &( +4/ 6#$c/00 $*

(3*c+3#&().

=.1 T4/ 7(@&(), 04/#&(), /%/&(), 0&++&() $#

73#(&() $* /+0 *$# 0/ +$ $# 30/ 7 (3*c+3#/# $#

6#$c/00$#.

; T4/ #$&(), #&() $# /-+#3&() $* */##$30 (

($(*/##$30 /+0.

" T4/ *7#&c+&$( *$# 0/ $* $#(/(+ $# 0+#3c+3#

/+ $# $* /+ 0+, 0+c0/0, )#+&()0, */ /0c6/0

$# #&&()0, ($+ &(c3&() *7#&c+&$( $#@ $(/ + +4/

c$(0+#3c+&$( 0&+/.

> T4/ 6#/6#+&$( $* (& *// $# 6$3+# *// *$#

0/.

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


24/138

11 T4/ 6#$c/00&() $* 30/ 37#&c+&() $&0.

1 T4/ 7#$c0+&() $* #&$ ( +//%&0&$( 6#$)#0

$* &c/(0/ c$/#c& $# /3c+&$( 0++&$(0.

1= T4/ c$$@&() $# 7@&() $* 7#/, 60+#&/0, c@/0,

c$$@&/0, 3**&(0 ( $(3+0 4/( +4/ 6/#0$( /())/ &( +4/

c+&%&+ 0/0 +4/ &+/0 + #/+& + $c+&$(0 +4+ $ ($+

c$(0+&+3+/ ( /0+7&04/(+ *#$ 4&c4 #/+$/+ *$$ (

7/%/#)/0 #/ 0$. F$# 63#6$0/0 $* +4&0 c30/, 7@/#,

60+# 04$6 ( $(3+ 04$6 04 ($+ 7/ c$(0&/#/ (

/0+7&04/(+ *#$ 4&c4 #/+$/+ *$$ ( 7/%/#)/0 #/

0$.

1; T4/ c/(&() ( #$0+&() ( +4/ 7/(&(),

)#&(&() $# 6c@)&() *$# 0/ $* c$**// *#$ )#//( c$**//

7/(0 $# +4/ 6#$3c+&$( $* c$**// /-+#c+.

1" T4/ 6#/6#+&$( $* # $# &?3& */#+&&5/# *$#

0/.

1> T4/ 6#$3c+&$(, 6#$c/00&() ( 6c@)&() $* &c/ *$#

4$/0/ &0+#&73+&$(.

1

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


25/138

* P3#c40/ + #/+&.

1 T4/ c?3&0&+&$( *$# c$(0&/#+&$( $* +4/

$(/#04&6, c30+$ $# 6$00/00&$( $* +()&7/ 6/#0$(

6#$6/#+ $+4/# +4( *$# #/0/ 7 +4/ 6/#0$( c?3&() +4/

0/ 4/( +4/ c?3&0&+&$( &0 / *$# +4/ 63#6$0/ $*

c$(036+&$( $# 30/, 4/+4/# +4/ c?3&0&+&$( &0 70$3+/ $#

c$(&+&$(, ( 7 ( /(0 &+ &0 /**/c+/.

T4/ c?3&0&+&$( $* &c/(0/ +$ 30/ $# c$(03/, (

+4/ #/(+ $# /0/ $* +()&7/ 6/#0$( 6#$6/#+, $+4/# +4(

*$# #/0/ #/)#/00 $* +4/ 6/#&$ $* +&/ +4/ /00// 40

6$00/00&$( $# c30+$ $* +4/ 6#$6/#+.

= T4/ $7+&(&() *$# c$(0&/#+&$( $* +4$0/ 0/#%&c/0

/0c#&7/ &( 037c30/0 , = ( ; $* c30/ @ $*

+4&0 0/c+&$( $+4/# +4( *$# #/0/.

; A #/+/(+&$( *+/# M#c4

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


26/138

63#c40/ $* + $# 7#// 7/%/#)/0 *#$ #/+& &06/(0/# $#

( 63#c40/ $* &?3$# $# + $# 7#// 7/%/#)/0 *#$ 6/#0$(

4$&() #/+& &?3$# &c/(0/ &+4&( +4/ /(&() $* (

63#03(+ +$ +4/ 6#$%&0&$(0 $* +4/ L&?3$# C$/, 73+ &(c3/0 (

63#c40/ $# c?3&0&+&$( $* &?3$# $# + $# 7#// 7/%/#)/0

$+4/# +4( 63#03(+ +$ +4/ 6#$%&0&$(0 $* +4/ L&?3$# C$/.

) P3#c40/ 6#&c/.

1 T4/ +$+ %3/ $* (+4&() 6& $# /&%/#/, $#

6#$&0/ +$ 7/ 6& $# /&%/#/, 4/+4/# $(/ $# $+4/#&0/,

&( c$6/+/ 6/#*$#(c/ $* 0/ + #/+& $# 63#c40/ +

#/+&, &+4$3+ ( /3c+&$( $( cc$3(+ $* +4/ c$0+ $# %3/

$* +4/ 6#$6/#+ 0$, c$0+ $# %3/ $* +#(06$#++&$(, c$0+

$# %3/ $* 7$# $# 0/#%&c/, &(+/#/0+ $# &0c$3(+ 6& $#

$/ *+/# +4/ 0/ &0 c$(03+/, ( $+4/# +-/0

&6$0/ 7 +4/ C$$(/+4 $# ( $+4/# /-6/(0/ /-c/6+ +4+

+4/#/ 04 7/ /-c3/ ( )#+3&+ $# 0/6#+/ 0++/

/6$0&+ c4#)/ *$# #/+3#(7/ c$(+&(/#0.

T4/ %3/ $* ( +()&7/ 6/#0$( 6#$6/#+ c+3

+@/( &( +#/ $# /-c4()/ &( &/3 $* +4/ 4$/ $# ( 6#+

$* +4/ 63#c40/ 6#&c/ 04 7/ /3c+/ *#$ +4/ 63#c40/

6#&c/. F$# +4/ 63#6$0/ $* +4&0 c30/, +4/ $3(+ $/ 7

#/0$( $* +()&7/ 6/#0$( 6#$6/#+ c+3 +@/( &( +#/

$# /-c4()/ 04 7/ c$(0&/#/ +4/ %3/ $* 03c4 6#$6/#+.

= & I( /+/#&(&() +4/ 63#c40/ 6#&c/ $( +4/ 0/

$# 30/ $* +-7/ +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/

4/#/, 7/c30/ $* **&&+&$( $* &(+/#/0+0 7/+//( +4/

%/($# ( 63#c40/#, $# #/06/c+&%/ $* ( 03c4

**&&+&$(, &* *$# ( $+4/# #/0$( +4/ 63#c40/ 6#&c/

/c#/ 7 +4/ %/($# $# +-6/# $( +4/ +-7/ 0/ $#

30/ $* 03c4 +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/ &0, &(

!1"!SB!!PN1!> >

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


27/138

+4/ $6&(&$( $* +4/ /6#+/(+, ($+ &(&c+&%/ $* +4/ +#3/

%3/ $* +4/ #+&c/ $# 0/#%&c/ $# +4/ * 6#&c/

+4/#/$*, +4/ /6#+/(+ 04, 63#03(+ +$ 3(&*$# (

/?3&+7/ #3/0, /+/#&(/ +4/ $3(+ $* c$(0+#3c+&%/

63#c40/ 6#&c/ $( +4/ 70&0 $* 4&c4 +4/ +- 04 7/

c$63+/ ( /%&/. T4/ #3/0 04 6#$%&/ *$#

c$(0+#3c+&%/ $3(+ $* 63#c40/ 6#&c/ *$# /c4 0/ $#

30/ 4&c4 $3 (+3# ( * 7/ c4#)/ &( (

#0/()+4 +#(0c+&$( &( 4&c4 +4/ ///(+ $* c$$(

&(+/#/0+ 7/+//( +4/ %/($# $# 63#c40/# &0 70/(+ $#, &*

($ c$$( &(+/#/0+ /-&0+0, ( $+4/# ///(+ c30&()

&0+$#+&$( $* +4/ 6#&c/ $# %3/ &0 &@/&0/ 70/(+.

&& F$# +4/ 63#6$0/ $* +4&0 c30/ 4/#/ +-7/

0/ $# 63#c40/ + #/+& +#(0c+&$( $cc3#0 7/+//(

6#/(+ ( 0370&&#, **&&+/ $# c$(+#$/

c$#6$#+&$( $* 03c4 6#/(+ c$#6$#+&$(, +4/#/ 04 7/

#/73++7/ 6#/036+&$(, +4+ 7/c30/ $* +4/ c$$(

&(+/#/0+, +4/ +#(0c+&$( 0 ($+ + #0/()+4.

; W4/#/ +4/#/ &0 +#(0*/# $# #/+/(+&$( $* 6$00/00&$(

$# c30+$, 4/+4/# &+ &0 +/#/ #/(+, /0/, 0/#%&c/ $#

$+4/#&0/, $* +()&7/ 6/#0$( 6#$6/#+ &(c3&(), 73+ ($+

&&+/ +$, &(/(0, 6#$(0, $+$# %/4&c/0, +#&/#0, +/0,

&(30+#& $**&c/ ( c$(0+#3c+&$( /?3&6/(+, ( 730&(/00

c4&(/0 +4/ *3 c$(0&/#+&$( 6& $# /&%/#/ +$ +4/

%/($# $# /00$# 04 7/ c$(0&/#/ +4/ 63#c40/ 6#&c/, /%/(

+4$3)4 +4/ c$(0&/#+&$( &0 0/6#+/ 0++/ ( /0&)(+/

0 6/(+ *$# 6#$c/00&(), 3(/#&(), 0/#%&c/, &(+/((c/,

&(03#(c/, #/6, /6#/c&+&$( $# $+4/#&0/. W4/#/ +4/

%/($# $# /00$# 0366&/0 $# 6#$%&/0 ( /6$// +$ $6/#+/

+4/ +()&7/ 6/#0$( 6#$6/#+, +4/ %3/ $* +4/ 7$#

!1"!SB!!PN1!> <

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


28/138

0366&/ 7/ /-c3/ ( 04 ($+ 7/ c$(0&/#/ 0 6#+

$* +4/ 63#c40/ 6#&c/ &* 0/6#+/ 0++/. T4/#/ 04 0$

7/ &(c3/ 0 6#+ $* +4/ 63#c40/ 6#&c/ +4/ %3/ $*

(+4&() 6& $# /&%/#/, $# 6#$&0/ +$ 7/ 6& $#

/&%/#/ 7 /00//, 4/+4/# $(/ $# $+4/#&0/, +$ (

6/#0$( $+4/# +4( +4/ %/($# $# /00$# 7 #/0$( $* +4/

&(+/((c/, &(03#(c/ $# #/6 $* +4/ +()&7/ 6/#0$(

6#$6/#+ 4&c4 /00// 40 +4/ 6$00/00&$( $# c30+$ $*

3(/# #/(+ c$(+#c+ $# /0/ ##()//(+.

" & W&+4 #/06/c+ +$ +4/ +- &6$0/ 7 0/c+&$(

63#c40/ 7 +4/ 30/# $* +4/ 6#$6/#+ 0&- $(+40 $#

$()/# 6#&$# +$ +4/ *+ +-7/ 30/ $* +4/ 6#$6/#+

&+4&( +4&0 C$$(/+4, +4/ 30/# //c+ +$ 6 +-

$( 0370+&+3+/ 70/ /+/#&(/ 7 c$(0&/#&() +4/

63#c40/ 6#&c/ $* +4/ 6#$6/#+ *$# +- 63#6$0/0 +$ 7/

/?3 +$ +4/ 6#/%&&() #@/+ 6#&c/ $* 0&&# +()&7/

6/#0$( 6#$6/#+ + +4/ +&/ ( 6c/ $* +4/ *+ 30/

&+4&( +4&0 C$$(/+4.

&& T4/ //c+&$( 30+ 7/ / + +4/ +&/ $* *&&()

+- #/+3#( &+4 +4/ /6#+/(+ ( #/6$#+&() +4/ +-

&7&&+ ( 6&() +4/ 6#$6/# +- 3/ 630 cc#3/

6/(+&/0 ( &(+/#/0+, &* (, &+4&( 0&- $(+40 $* +4/

3/ +/ $* 03c4 #/6$#+ ( 6/(+, 0 6#$%&/ *$# 7

0/c+&$(

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


29/138

c$0+0 $* +4/ 0366&/ /6$// 4&c4 c$0+0 #/ )/0,

0#&/0, 7$(30/0 ( c$&00&$(0, /6$/(+ 7/(/*&+0,

/-6/(0/ #/&73#0//(+0 ( 6#$ ( &+44$&() +-/0, +$

+4/ /-+/(+ +4+ +4/0/ c$0+0 #/ 06/c&*&c &+/&5/ $# +4+

+4/0/ c$0+0 &( ))#/)+/ #/ 0++/ &( 7&&()0 *#$ +4/

%/($# $# 0366&() /(+&+. T$ +4/ /-+/(+ +4+ +4/0/ c$0+0

#/ ($+ &+/&5/ $# 0++/ $( +4/ 7&&()0, +4/( +4/ 0/#%&c/

*// 04 7/ +4/ +$+ c4#)/ $# *// $* +4/ %/($# $#

0366&() /(+&+.

!

$* +4/ (3*c+3#/#'0 0/&() 6#&c/, 6#$%&/ +4+

(3*c+3#/# $* 6#/73&+ 4$30&() 4$ 6#/c$/c+0 +- *#$

6#/73&+ 4$30&() 73&/# + +4/ +&/ $* +4/ 0/ +$ +4/

6#/73&+ 4$30&() 73&/# 04 4%/ +4/ $6+&$( +$ c$/c+ +-

$( >! $* +4/ 0/&() 6#&c/ $# $( 1!! $* +4/ c+3 c$0+ $*

+4/ 0366&/0 ( +/#&0 30/ &( +4/ (3*c+3#/ $* +4/

6#/73&+ 4$30&().

: A$3(+0 #/6#/0/(+&() $(+4/06$+ c04 &0c$3(+0,

/6$// &0c$3(+0, %$3/ &0c$3(+0, 0+$#/ &0c$3(+0 03c4 0

73 $(/, )/+ $(/ *#//, 4$/0/#'0 $# +#/ &0c$3(+0,

#/7+/0 ( 0+$#/ $# (3*c+3#/#'0 c$36$(0 04 /0+7&04

(/ 63#c40/ 6#&c/ &* 7$+4 +4/ &+/ ( +4/ c$36$( #/

/0c#&7/ $( +4/ &(%$&c/ $# c04 #/)&0+/# +6/. A( $3(+

#/6#/0/(+&() &0c$3(+ $/ *$# 6#$6+ 6/(+ $* 7&0

4&c4 &0 /6/(/(+ 36$( ( /%/(+ $cc3##&() *+/# +4/

c$6/+&$( $* +4/ 0/ ($+ 7/ /3c+/ &( c$63+&() +4/

!1"!SB!!PN1!> :

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


30/138

+-. A 0/ &0 c$6/+/ 4/( +4/#/ &0 +#(0*/# $*

$(/#04&6 $* +4/ 6#$6/#+ $# 0/#%&c/0 +$ +4/ 63#c40/#.

4 P3#c40/#. A( 6/#0$( 4$ c?3/0, *$#

c$(0&/#+&$(, +4/ $(/#04&6, c30+$ $# 6$00/00&$( 7 0/,

/0/ $# $+4/#&0/ $* +()&7/ 6/#0$( 6#$6/#+, $# 4$ $7+&(0

0/#%&c/0 &( /-c4()/ *$# 63#c40/ 6#&c/ 73+ ($+ &(c3&() (

/6$/# 4$ $7+&(0 0/#%&c/0 *#$ 4&0 /6$//0 &( /-c4()/ *$#

)/0 $# 0#&/0 4/( 03c4 0/#%&c/0 #/ #/(/#/ &( +4/

$#&(# 0c$6/ $* +4/ /6$/(+.

& R/0/.

1 A( +#(0*/# $* $(/#04&6, c30+$ $# 6$00/00&$( $*

+()&7/ 6/#0$( 6#$6/#+ *$# c$(0&/#+&$(, &(c3&() +4/

)#(+ $* &c/(0/ +$ 30/ $# c$(03/ ( +#(0c+&$(0 4/#/

+4/ 6$00/00&$( $* +4/ 6#$6/#+ &0 +#(0*/##/ 73+ 4/#/ +4/

+#(0*/#$# #/+&(0 +&+/ $( 0 0/c3#&+ *$# 6/(+ $* +4/

0/&() 6#&c/ 4/+4/# +4/ +#(0c+&$( &0 /0&)(+/ 0

7&/(+ /0/, c$(&+&$( 0/ $# $+4/#&0/.

T4/ 640&c &(c$#6$#+&$( $* +()&7/ 6/#0$(

6#$6/#+ 0 ( &()#/&/(+ $# c$(0+&+3/(+ &(+$ $+4/# +()&7/

6/#0$( 6#$6/#+, 4&c4 &0 +$ 7/ 0$ &( +4/ #/)3# c$3#0/

$* 730&(/00 $# +4/ 6/#*$#(c/ $* +4$0/ 0/#%&c/0 /0c#&7/ &(

037c30/0 , = ( ; $* c30/ @ 36$( +()&7/

6/#0$( 6#$6/#+ 4&c4 &0 +$ 7/ 0$ &( +4/ #/)3# c$3#0/

$* 730&(/00 $# 4/#/ +4/ 6/#0$( &(c$#6$#+&() +4/ 6#$6/#+

40 3(/#+@/( + +4/ +&/ $* 63#c40/ +$ c30/ &+ +$ 7/

+#(06$#+/ &( &(+/#0++/ c$/#c/ +$ /0+&(+&$( $3+0&/

+4&0 C$$(/+4. T4/ +/# &(c3/0 +//c$3(&c+&$(0

0/#%&c/0 63#c40/ 7 c7/ $6/#+$# $# %&/$ 6#$)#/#

+4+ #/ 30/ +$ +#(06$#+ $# /&%/# c7/ $# %&/$

6#$)#&() 0/#%&c/0 4&c4 #/ 0$ &( +4/ #/)3# c$3#0/ $*

!1"!SB!!PN1!> =!

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


31/138

730&(/00.

= T4/ +/# 0$ &(c3/0 +()&7/ 6/#0$( 6#$6/#+

63#c40/ $# 4%&() 0&+30 &+4&( +4&0 C$$(/+4 0$/

*$# +4/ 63#6$0/ $* 7/&() 6#$c/00/, *7#&c+/ $#

(3*c+3#/ &(+$, ++c4/ +$ $# &(c$#6$#+/ &(+$ +()&7/

6/#0$( 6#$6/#+ ( +4/#/*+/# +#(06$#+/ $3+0&/ +4&0

C$$(/+4 *$# 30/ /-c30&%/ $3+0&/ +4&0 C$$(/+4.

; T4/ +/# $/0 ($+ &(c3/ ( 0/ $* + $# 7#//

7/%/#)/0 7 #/+& &06/(0/#, $# ( 0/ $* &?3$# $#

+ $# 7#// 7/%/#)/0 7 6/#0$( 4$&() #/+& &?3$#

&c/(0/ &+4&( +4/ /(&() $* +4/ c+ $* A6#& 1, 1:"1

P.L.:!, N$.1, @($( 0 +4/ L&?3$# C$/.

" T4/ 640&c &(c$#6$#+&$( $* +()&7/ 6/#0$(

6#$6/#+ 0 ( &()#/&/(+ $# c$(0+&+3/(+ &( +4/ c$(0+#3c+&$(

$* *$3(+&$(0 *$# c4&(/# $# /?3&6/(+ +4/ 0/ $# 30/ $*

4&c4 &0 /-c3/ *#$ +- 3(/# +4/ 6#$%&0&$(0 $* 6#)#640

A, B, C ( D $* 037c30/ 8 $* c30/ @ (

0376#)#640 &, &&, &&& ( &% $* 6#)#64 B $*

037c30/ ; $* c30/ $, 4/+4/# +4/ *$3(+&$(0 + +4/

+&/ $* c$(0+#3c+&$( $# +#(0*/# c$(0+&+3+/ +()&7/ 6/#0$(

6#$6/#+ $# #/ /0++/.

> T4/ 0/ + #/+& $# 30/ $* 0/#%&c/0 6/#*$#/ *$#

#/0/ &( +4/ $#&(# c$3#0/ $* 730&(/00 $* +4/ 63#c40/# $#

30/# $* 03c4 0/#%&c/0.

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


32/138

&& 4$ &(+&(0 6/#(/(+ 6c/ $* 7$/ &+4&(

+4&0 C$$(/+4 ( 06/(0 &( +4/ ))#/)+/ $#/ +4(

>! 0 $* +4/ /# &+4&( +4&0 C$$(/+4.

A( c$#6$#+&$(

& &(c$#6$#+/ 3(/# +4/ 0 $* +4&0

C$$(/+42

&& 3+4$#&5/ +$ $ 730&(/00 $# $&() 730&(/00

&+4&( +4&0 C$$(/+42 $#

&&& &(+&(&() 6c/ $* 730&(/00 &+4&( +4&0

C$$(/+4.

= A( 00$c&+&$(, *&3c&#, 6#+(/#04&6 $# $+4/#

/(+&+

& $&c&/ &( +4&0 C$$(/+42

&& 3+4$#&5/ +$ $ 730&(/00 $# $&() 730&(/00

&+4&( +4&0 C$$(/+42 $#

&&& &(+&(&() 6c/ $* 730&(/00 &+4&( +4&0

C$$(/+4.

@ S/ + #/+&.

1 A( +#(0*/#, *$# c$(0&/#+&$(, $* +4/ $(/#04&6,

c30+$ $# 6$00/00&$( $* +()&7/ 6/#0$( 6#$6/#+,

&(c3&() +4/ )#(+ $* &c/(0/ +$ 30/ $# c$(03/ 4/+4/#

+4/ +#(0*/# &0 70$3+/ $# c$(&+&$( ( 7 ( /(0 +4/

+#(0*/# &0 /**/c+/.

T4/ #/(&+&$( $* +4/ 0/#%&c/ $* 6#&(+&() $#

&6#&(+&() $* +()&7/ 6/#0$( 6#$6/#+ *$# c$(0&/#+&$(

*$# 6/#0$(0 4$ *3#(&04, /&+4/# /c+ $# &(/c+, +4/

+/#&0 30/ &( +4/ 6#&(+&() $# &6#&(+&().

= T4/ #/(&+&$( *$# c$(0&/#+&$( $* +4/ 0/#%&c/ $*

& 04&(), c/(&(), -&(), 6$&04&() $#

37#&c+&() $* $+$# %/4&c/0 $* ($+4/#, #/)#/00 $*

!1"!SB!!PN1!> =

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


33/138

4/+4/# ( +()&7/ 6/#0$( 6#$6/#+ &0 +#(0*/##/ &(

c$(93(c+&$( &+4 +4/ c+&%&+2 (

&& &(06/c+&() $+$# %/4&c/0 63#03(+ +$ +4/

(+$# #/?3//(+0 $* R/0/#%/.

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


34/138

&& +4/ #/(&+&$( $* 0/#%&c/0 $# +4/ +#(0*/# $*

+()&7/ 6/#0$( 6#$6/#+, &(c3&(), 73+ ($+ &&+/

+$, c4&(/# ( /?3&6/(+ ( +4/ 6#+0 ( 0366&/0

+$ 7/ 30/ $# c$(03/ 7 +4/ 63#c40/# /c+ &( +4/

$6/#+&$(0 $*

A T4/ (3*c+3#/ $* +()&7/ 6/#0$(

6#$6/#+.

B F#&(), &(), )#&c3+3#/, 4$#+&c3+3#/

$# *$#&c3+3#/ 4/( /())/ &( 0 730&(/00

/(+/#6#&0/. T4/ +/# *#&() &(c3/0 +4/

6#$6)+&$( ( #&0&() $* #(c4 #&0/ *3#7/#&()

(&0 ( +4/ 6#$6)+&$( $* )/ 70 *$#

c$/#c& 63#6$0/0 7 4$/#0 $* 6#$6)+&$( 6/#&+0

&003/ 3(/# =; P.C.S. #/+&() +$ )/ ( +4/

6#$6)+&$( ( #&0&() $* 4$#0/0 +$ 7/ 30/

/-c30&%/ *$# c$/#c& #c&() c+&%&+&/0.

C T4/ 6#$3c&(), /&%/#&() $# #/(/#&() $*

637&c 3+&&+ 0/#%&c/, $# &( c$(0+#3c+&(),

#/c$(0+#3c+&(), #/$/&(), #/6&() $# &(+&(&()

+4/ *c&&+&/0 4&c4 #/ /c+ 30/ &( 6#$3c&(),

/&%/#&() $# #/(/#&() +4/ 0/#%&c/.

D P#$c/00&() 0 /*&(/ &( c30/ . T4/

/-c30&$(0 6#$%&/ &( +4&0 6#)#64 $# 6#)#64

A, B $# C $ ($+ 66 +$ ( %/4&c/ #/?3/

#/)&0+/#/ 3(/# =;

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


35/138

#/ /0++/ $+4/# +4( /c+ 30/ c4&(/#,

/?3&6/(+, 6#+0 $# *$3(+&$(0 +4+ 7/ **&-/

+$ 03c4 #/ /0++/. T4/ /-c30&$(0 6#$%&/ &( +4&0

6#)#64 $# 6#)#64 A, B $# C $ ($+ 66

+$ +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 +$ 7/ 30/

$# c$(03/ &( ()/#& 0/0 $# $+4/#

($($6/#+&$( c+&%&+&/0, ($# +$ +4/ 63#c40/ $# 30/

$* +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 7 (

6/#0$( $+4/# +4( +4/ 6/#0$( /c+ 30&() +4/ 0/

&( +4/ $6/#+&$(0 /0c#&7/ &( +4&0 6#)#64 $#

6#)#64 A, B $# C.

T4/ /-c30&$( 6#$%&/ &( 6#)#64 C $/0 ($+ 66 +$

& c$(0+#3c+&$( +/#&0, 0366&/0 $# /?3&6/(+

30/ +$ c$(0+#3c+, #/c$(0+#3c+, #/$/, #/6 $#

&(+&( *c&&+&/0 ($+ 30/ /c+ 7 +4/ 63#c40/# &(

+4/ 6#$3c+&$(, /&%/#&() $# #/(&+&$( $* 637&c 3+&&+

0/#%&c/2

&& c$(0+#3c+&$( +/#&0, 0366&/0 $# /?3&6/(+

30/ +$ c$(0+#3c+, #/c$(0+#3c+, #/$/, #/6 $#

&(+&( 73&&(), #$ $# 0&&# 0+#3c+3#/2 $#

&&& +$$0 ( /?3&6/(+ 30/ 73+ ($+ &(0+/ &(

+4/ &(+/((c/ $* *c&&+&/0 30/ /c+ &( +4/

6#$3c+&$(, /&%/#&() $# #/(&+&$( $* 637&c 3+&&+

0/#%&c/.

T4/ /-c30&$(0 6#$%&/ &( 6#)#640 A, B, C ( D

$ ($+ 66 +$ +4/ 0/#%&c/0 /(3/#+/ &( c30/0 @11

+4#$3)4 18 ( +4#$3)4 @@, /-c/6+ +4+ +4/ /-c30&$(

6#$%&/ &( +4&0 037c30/ *$# *#&(), &() (

)#&c3+3#/ 04 66 +$ +4/ 0/#%&c/ /(3/#+/ &( c30/

5.

!1"!SB!!PN1!> ="

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


36/138

: W4/#/ +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 #/

3+&&5/ *$# 63#6$0/0 c$(0+&+3+&() 0/ + #/+& ( *$#

63#6$0/0 /-c3/ *#$ +4/ /*&(&+&$( $* 0/ + #/+&, &+

04 7/ 6#/03/ +4+ +4/ +()&7/ 6/#0$( 6#$6/#+ $#

0/#%&c/0 #/ 3+&&5/ *$# 63#6$0/0 c$(0+&+3+&() 0/ +

#/+& ( 0379/c+ +$ +- 3(/00 +4/ 30/# 6#$%/0 +$ +4/

/6#+/(+ +4+ +4/ 6#/$&((+ 63#6$0/0 *$# 4&c4 03c4

+()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 #/ 3+&&5/ $ ($+

c$(0+&+3+/ 0/ + #/+&.

1! T4/ +/#, &+4 #/06/c+ +$ &?3$# ( + $# 7#//

7/%/#)/0, &(c3/0 +4/ 0/ $* &?3$# 7 ( P/((0%(&

&?3$# 0+$#/ +$ ( 6/#0$( *$# ( 63#6$0/, ( +4/ 0/ $*

+ $# 7#// 7/%/#)/0 7 (3*c+3#/# $* + $# 7#//

7/%/#)/0, &0+#&73+$# $# &6$#+&() &0+#&73+$# +$ ( 6/#0$(

*$# ( 63#6$0/, /-c/6+ 0/0 7 (3*c+3#/# $* + $#

7#// 7/%/#)/0 +$ &0+#&73+$# $# &6$#+&() &0+#&73+$# $#

0/0 7 ( &6$#+&() &0+#&73+$# +$ &0+#&73+$# &+4&( +4/

/(&() $* +4/ c+ $* A6#& 1, 1:"1 P.L.:!, N$.1, @($(

0 +4/ L&?3$# C$/. T4/ +/# $/0 ($+ &(c3/ ( 0/ $*

+ $# 7#// 7/%/#)/0 7 #/+& &06/(0/# $# ( 0/ $*

&?3$# $# + $# 7#// 7/%/#)/0 7 6/#0$( 4$&()

#/+& &?3$# &c/(0/ &+4&( +4/ /(&() $* ( 63#03(+ +$

+4/ 6#$%&0&$(0 $* +4/ L&?3$# C$/, 73+ 04 &(c3/ ( 0/

$* &?3$# $# + $# 7#// 7/%/#)/0 $+4/# +4( 63#03(+ +$

+4/ 6#$%&0&$(0 $* +4/ L&?3$# C$/.

11 T4/ #/(&+&$( *$# c$(0&/#+&$( $* $77&()

0/#%&c/0.

1 T4/ #/(&+&$( *$# c$(0&/#+&$( $* 930+/(+

0/#%&c/0, c$/c+&$( 0/#%&c/0 $# c#/&+ #/6$#+&() 0/#%&c/0.

1= T4/ #/(&+&$( *$# c$(0&/#+&$( $* 0/c#/+#& $#

!1"!SB!!PN1!> =>

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


37/138

/&+&() 0/#%&c/0.

1; T4/ #/(&+&$( *$# c$(0&/#+&$( $* &0&(*/c+&()

$# 6/0+ c$(+#$ 0/#%&c/0, 73&&() &(+/((c/ $# c/(&()

0/#%&c/0.

1" T4/ #/(&+&$( *$# c$(0&/#+&$( $* /6$/(+

)/(c 0/#%&c/0 $# 4/6 0366 0/#%&c/0.

1> R/0/#%/.

1#/(&+&$( *$# c$(0&/#+&$( $* ( 0/#%&c/ /(3/#+/ &(

c30/ 4/( +4/ 6#&# $79/c+&%/ $* +4/ 63#c40/# &0

+4/ #/c/&6+ $* ( 7/(/*&+ $* +4/ 0/#%&c/ 6/#*$#/, 0

&0+&()3&04/ *#$ +4/ #/c/&6+ $* 6#$6/#+.

S+$#)/. A( @//6&() $# #/+/(+&$( $* +()&7/

6/#0$( 6#$6/#+ &+4&( +4&0 C$$(/+4 *$# ( 63#6$0/

&(c3&() +4/ &(+/#& @//6&(), #/+&(&() $# /-/#c&0&() ( #&)4+

$# 6$/# $%/# 03c4 +()&7/ 6/#0$( 6#$6/#+. T4&0 +/# &0 &(

($ &&+/ +$ +4/ 6#$%&0&$( $* 0/*0+$#)/ 0/#%&c/.

T()&7/ 6/#0$( 6#$6/#+. C$#6$#/ 6/#0$(

6#$6/#+ &(c3&(), 73+ ($+ &&+/ +$, )$$0, #/0,

/#c4(&0/, 0+/ ( (+3# ( (3*c+3#/ ( 7$++/ )0

*$# ($(#/0&/(+& 30/, //c+#&c&+ *$# ($(#/0&/(+& 30/,

6#/6& +//c$3(&c+&$(0, c7/ $# %&/$ 6#$)#&() 0/#%&c/,

06&+3$30 $# %&($30 &?3$# ( + $# 7#// 7/%/#)/0 (

0$*+ #&(@0, &(+/#0++/ +//c$3(&c+&$(0 0/#%&c/ $#&)&(+&()

!1"!SB!!PN1!> =<

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


38/138

$# +/#&(+&() &( +4&0 C$$(/+4 ( c4#)/ +$ 0/#%&c/

#/00 &( +4&0 C$$(/+4, &(+#0++/ +//c$3(&c+&$(0

0/#%&c/ &+4 +4/ /-c/6+&$( $*

1 S370c#&7/# &(/ c4#)/0 ( 70&c $c +//64$(/

0/#%&c/ *$# #/0&/(+& 30/.

C4#)/0 *$# +//64$(/ c0 6& *$# 7 &(0/#+&()

$(/ &(+$ +//64$(/ cc/6+&() /c+ /6$0&+0 $* $(/ +$

$6/#+/, 6#$%&/ *3#+4/#, +4/ 0/#%&c/ #/00 $* (

&(+#0++/ +//c$3(&c+&$(0 0/#%&c/ &0 /// +$ 7/ &+4&(

+4&0 C$$(/+4 $# &+4&( 6$&+&c 037&%&0&$(,

#/)#/00 $* 4$ $# 4/#/ 7&/ $# 6&.

I( +4/ c0/ $* ( &(+/#0++/ $# &(+#0++/ +//c$3(&c+&$(0

0/#%&c/, ( c4#)/ 6& +4#$3)4 c#/&+ $# 6/(+ /c4(&0

4&c4 $/0 ($+ #/+/ +$ 0/#%&c/ #/00, 03c4 0 7(@,

+#%/, c#/&+ $# /7&+ c#, 73+ ($+ &(c3&() 6#/6&

+//c$3(&c+&$(0, &0 /// ++#&73+7/ +$ +4/ #/00 $*

$#&)&(+&$( $* +4/ +//c$3(&c+&$(0 0/#%&c/.

( T-6/#. A( 6/#0$( #/?3/ +$ 6 $# c$/c+ +4/

+- &6$0/ 7 +4&0 c46+/#.

$ U0/.

1 T4/ /-/#c&0/ $* ( #&)4+ $# 6$/# &(c&/(+ +$ +4/

$(/#04&6, c30+$ $# 6$00/00&$( $* +()&7/ 6/#0$(

6#$6/#+ ( &(c3/0, 73+ &0 ($+ &&+/ +$, +#(06$#++&$(,

0+$#)/ $# c$(036+&$(.

T4/ $7+&(&() 7 63#c40/# $* +4/ 0/#%&c/ $*

6#&(+&() $# &6#&(+&() $* +()&7/ 6/#0$( 6#$6/#+ 4/( +4/

63#c40/# *3#(&04/0, /&+4/# /c+ $# &(/c+, +4/

#+&c/0 30/ &( +4/ 6#&(+&() $# &6#&(+&().

= T4/ $7+&(&() 7 63#c40/# $* +4/ 0/#%&c/0 $*

& 04&(), c/(&(), -&(), 6$&04&() $#

!1"!SB!!PN1!> =8

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


39/138

37#&c+&() $* $+$# %/4&c/0 #/)#/00 $* 4/+4/# (

+()&7/ 6/#0$( 6#$6/#+ &0 +#(0*/##/ +$ +4/

63#c40/# &( c$(93(c+&$( &+4 +4/ 0/#%&c/02 (

&& &(06/c+&() $+$# %/4&c/0 63#03(+ +$ +4/

(+$# #/?3//(+0 $* =:

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


40/138

( /?3&6/(+ ( 6#+0 +4/#/*$#, ( 0366&/0 $# +4/

$7+&(&() $* +4/ 0/#%&c/0 /0c#&7/ &( 037c30/0

, = ( ; $* +4&0 c30/ /c+ &( +4/

$6/#+&$(0 $*

& T4/ (3*c+3#/ $* +()&7/ 6/#0$( 6#$6/#+.

&& F#&(), &(), )#&c3+3#/, 4$#+&c3+3#/ $#

*$#&c3+3#/ 4/( /())/ &( 0 730&(/00 /(+/#6#&0/.

T4/ +/# &(c3/0 +4/ 6#$6)+&$( ( #&0&() $* #(c4

#&0/ *3#7/#&() (&0 ( +4/ 6#$6)+&$( $* )/

70 *$# c$/#c& 63#6$0/0 7 4$/#0 $* 6#$6)+&$(

6/#&+0 &003/ 3(/# =; P.C.S. #/+&() +$ )/ (

+4/ 6#$6)+&$( ( #&0&() $* 4$#0/0 +$ 7/ 30/

/-c30&%/ *$# c$/#c& #c&() c+&%&+&/0.

&&& T4/ 6#$3c&(), /&%/#&() $# #/(/#&() $*

637&c 3+&&+ 0/#%&c/, $# &( c$(0+#3c+&(),

#/c$(0+#3c+&(), #/$/&(), #/6&() $# &(+&(&() +4/

*c&&+&/0 4&c4 #/ /c+ 30/ &( 6#$3c&(),

/&%/#&() $# #/(/#&() 03c4 0/#%&c/.

&% P#$c/00&() 0 /*&(/ &( 037c30/ .

T4/ /-c30&$(0 6#$%&/ &( 0376#)#640 &, &&, &&&

( &% $ ($+ 66 +$ ( %/4&c/ #/?3/ +$ 7/

#/)&0+/#/ 3(/# ;!

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


41/138

&&, &&& ( +4&0 0376#)#64 $ ($+ 66 +$

+()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 +$ 7/ 30/ $#

c$(03/ &( ()/#& 0/0 $# $+4/# ($($6/#+&$(

c+&%&+&/0, ($# +$ +4/ 63#c40/ $# 30/ $* +()&7/

6/#0$( 6#$6/#+ $# 0/#%&c/0 7 ( 6/#0$( $+4/# +4(

+4/ 6/#0$( /c+ 30&() +4/ 0/ &( +4/ $6/#+&$(0

/0c#&7/ &( 0376#)#640 &, &&, &&& ( +4&0

0376#)#64. T4/ /-c30&$( 6#$%&/ &( 0376#)#64

&&& $/0 ($+ 66 +$

A c$(0+#3c+&$( +/#&0, 0366&/0 $#

/?3&6/(+ 30/ +$ c$(0+#3c+, #/c$(0+#3c+, #/$/,

#/6 $# &(+&( *c&&+&/0 ($+ 30/ /c+ 7

+4/ 63#c40/# &( +4/ 6#$3c+&$(, /&%/#&() $#

#/(&+&$( $* 637&c 3+&&+ 0/#%&c/2 $#

B +$$0 ( /?3&6/(+ 30/ 73+ ($+ &(0+/

&( +4/ &(+/((c/ $* *c&&+&/0 30/ /c+ &( +4/

6#$3c+&$(, /&%/#&() $# #/(&+&$( $* 637&c

3+&&+ 0/#%&c/.

T4/ /-c30&$( 6#$%&/ &( 0376#)#640 &, &&, &&&

( +4&0 0376#)#64 $/0 ($+ 66 +$ +4/ 0/#%&c/0

/(3/#+/ &( c30/0 : +4#$3)4 1> ( +4#$3)4

@@, /-c/6+ +4+ +4/ /-c30&$( 6#$%&/ &( 0376#)#64

&& *$# *#&(), &() ( )#&c3+3#/ 04 66 +$

+4/ 0/#%&c/ /(3/#+/ &( c30/ 5.

" W4/#/ +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 #/

3+&&5/ *$# 63#6$0/0 c$(0+&+3+&() 30/, ( *$# 63#6$0/0

/-c3/ *#$ +4/ /*&(&+&$( $* 30/, &+ 04 7/ 6#/03/

+4+ +4/ 6#$6/#+ $# 0/#%&c/0 #/ 3+&&5/ *$# 63#6$0/0

c$(0+&+3+&() 0/ + #/+& ( 0379/c+ +$ +- 3(/00 +4/

30/# 6#$%/0 +$ +4/ /6#+/(+ +4+ +4/ 6#/$&((+ 63#6$0/0

!1"!SB!!PN1!> ;1

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


42/138

*$# 4&c4 +4/ 6#$6/#+ $# 0/#%&c/0 #/ 3+&&5/ $ ($+

c$(0+&+3+/ 0/ + #/+&.

> T4/ +/#, &+4 #/06/c+ +$ &?3$# ( + $# 7#//

7/%/#)/0, &(c3/0 +4/ 63#c40/ $* &?3$# *#$ (

P/((0%(& L&?3$# S+$#/ 7 ( 6/#0$( *$# ( 63#6$0/ (

+4/ 63#c40/ $* + $# 7#// 7/%/#)/0 *#$ (3*c+3#/#

$* + $# 7#// 7/%/#)/0, &0+#&73+$# $# &6$#+&()

&0+#&73+$# 7 ( 6/#0$( *$# ( 63#6$0/, /-c/6+ 63#c40/0

*#$ (3*c+3#/# $* + $# 7#// 7/%/#)/0 7

&0+#&73+$# $# &6$#+&() &0+#&73+$#, $# 63#c40/0 *#$ (

&6$#+&() &0+#&73+$# 7 &0+#&73+$# &+4&( +4/ /(&() $*

+4/ c+ $* A6#& 1, 1:"1 P.L.:!, N$.1, @($( 0 +4/

L&?3$# C$/. T4/ +/# $/0 ($+ &(c3/ ( 63#c40/ $* +

$# 7#// 7/%/#)/0 *#$ #/+& &06/(0/# $# ( 63#c40/

$* &?3$# $# + $# 7#// 7/%/#)/0 *#$ 6/#0$( 4$&()

#/+& &?3$# &c/(0/ &+4&( +4/ /(&() $* ( 63#03(+ +$

+4/ 6#$%&0&$(0 $* +4/ L&?3$# C$/, 73+ &(c3/0 +4/ /-/#c&0/

$* ( #&)4+ $# 6$/# &(c&/(+ +$ +4/ $(/#04&6, c30+$ $#

6$00/00&$( $* &?3$# $# + $# 7#// 7/%/#)/0 $7+&(/ 7

+4/ 6/#0$( /-/#c&0&() +4/ #&)4+ $# 6$/# &( ( ((/# $+4/#

+4( 63#03(+ +$ +4/ 6#$%&0&$(0 $* +4/ L&?3$# C$/.

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


43/138

/&+&() 0/#%&c/0.

1 T4/ $7+&(&() 7 +4/ 63#c40/# $* &0&(*/c+&() $#

6/0+ c$(+#$ 0/#%&c/0, 73&&() &(+/((c/ $# c/(&()

0/#%&c/0.

1= T4/ $7+&(&() 7 +4/ 63#c40/# $* /6$/(+ )/(c

0/#%&c/0 $# 4/6 0366 0/#%&c/0.

1; R/0/#%/.

1" T4/ $7+&(&() 7 +4/ 63#c40/# $* ( c#/

0/#%&c/.

1> T4/ $7+&(&() 7 +4/ 63#c40/# $* 0/*0+$#)/

0/#%&c/.

1$7+&(&() 7 +4/ 63#c40/# $* ( 0/#%&c/ /(3/#+/ &(

c30/ 4/( +4/ 6#&# $79/c+&%/ $* +4/ 63#c40/# &0

+4/ #/c/&6+ $* ( 7/(/*&+ $* +4/ 0/#%&c/ 6/#*$#/, 0

&0+&()3&04/ *#$ +4/ #/c/&6+ $* 6#$6/#+.

6 V/($#. A( 6/#0$( &(+&(&() 6c/ $* 730&(/00 &(

+4&0 C$$(/+4, 0/&() $# /0&() +()&7/ 6/#0$(

6#$6/#+, $# #/(/#&() 0/#%&c/0, +4/ 0/ $# 30/ $* 4&c4 &0

0379/c+ +$ +4/ +- &6$0/ 7 +4&0 c46+/# 73+ ($+ &(c3&() (

/6$// 4$ &( +4/ $#&(# 0c$6/ $* /6$/(+ #/(/#0

0/#%&c/0 +$ 4&0 /6$/# &( /-c4()/ *$# )/0 ( 0#&/0.

? NAICS. T4/ !1 N$#+4 A/#&c( I(30+#

!1"!SB!!PN1!> ;=

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


44/138

C00&*&c+&$( S0+/ /%/$6/ 7 +4/ F//# O**&c/ $*

M()//(+ ( B3)/+ ( 637&04/ + F/. R/). 1": A3).

1

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


45/138

+()&7/ 6/#0$( 6#$6/#+ &+4&( +4&0 C$$(/+4 63#03(+

+$ $#/#0 *$# +4/ 6#$6/#+ 4&c4 /#/ 0$&c&+/ $# 6c/ 7

& $# $+4/# /(0.

= T4/ +/# $/0 ($+ &(c3/ 6/#0$( 4$ 4(c#*+0

&+/0 *$# 0/ + 06/c& /%/(+0, &(c3&(), 73+ ($+ &&+/

+$, *, c#(&%0, #+ ( c#*+ 04$0 ( $+4/# */0+&%0

( c//7#+&$(0 &+4&( +4&0 C$$(/+4.

3 P#$$+/#. A 6/#0$( 4$ /&+4/#, /c+ $#

&(/c+, #/(+0, /0/0 $# $+4/#&0/ $6/#+/0 $# )#(+0

6/#&00&$( +$ ( 6/#0$( +$ 30/ 06c/ + 04$ *$# +4/ &06

*$# 0/ $# *$# +4/ 0/ $* +()&7/ 6/#0$( 6#$6/#+ $#

0/#%&c/0 0379/c+ +$ +- 3(/# 0/c+&$(

% S4$. A( /%/(+, +4/ 6#&# 63#6$0/ $* 4&c4 &(%$%/0

+4/ &06 $# /-4&7&+&$( $* ( +()&7/ 6/#0$( 6#$6/#+ $#

0/#%&c/0 *$# 0/, &(c3&(), 73+ ($+ &&+/ +$, */ #@/+,

(+&?3/ 04$, c$&( 04$, 0+6 04$, c$&c 7$$@ 04$, 4$77

04$, 3+$$7&/ 04$, * $# ( 0&&# 04$, 4/+4/# 4/

#/)3# $# $* +/6$## (+3#/, + 4&c4 $#/ +4( $(/

%/($# &060 *$# 0/ $# 0/0 +()&7/ 6/#0$( 6#$6/#+ $#

0/#%&c/0 0379/c+ +$ +- 3(/# 0/c+&$(

L$77&() 0/#%&c/0. P#$%&&() +4/ 0/#%&c/0 $*

$77&0+, 0 /*&(/ &( +4/ /*&(&+&$( $* $77&0+ &( >"

P.C.S. C4. 1=A #/+&() +$ $77&() &0c$03#/.

- A930+/(+ 0/#%&c/0, c$/c+&$( 0/#%&c/0 $# c#/&+

#/6$#+&() 0/#%&c/0. P#$%&&() c$/c+&$( $# 930+/(+0 $*

cc$3(+0 #/c/&%7/ $# /#c(+&/ $# c$(03/# c#/&+ #/6$#+&(),

&(c3&(), 73+ ($+ &&+/ +$, 0/#%&c/0 $* +4/ +6/ 6#$%&/ 7

930+/(+ 73#/30 $# c$/c+&$( )/(c&/0, c$(03/# $#

/#c(+&/ c#/&+ #/6$#+&() 73#/30, c#/&+ 73#/30 $# )/(c&/0,

c#/&+ c/#&()4$30/0 $# c#/&+ &(%/0+&)+&$( 0/#%&c/0. T4/ +/#

!1"!SB!!PN1!> ;"

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


46/138

$/0 ($+ &(c3/ 6#$%&&() c#/&+ c# 0/#%&c/ &+4 c$/c+&$(

7 c/(+# )/(c, 6#$%&&() /7+ c$3(0/&() $# 930+/(+

0/#%&c/0 +$ &(&%&30 $# 7&&() $# c$/c+&$( 0/#%&c/0

6#$%&/ 7 $c /-c4()/ +//64$(/ c$6(&/0.

S/c#/+#& $# /&+&() 0/#%&c/0. P#$%&&() 0/#%&c/0

4&c4 &(c3/, 73+ #/ ($+ &&+/ +$, /&+&(), /++/# #&+&(),

6#$$*#/&(), #/03/ #&+&(), +6&() $# $# 6#$c/00&(). T4/

+/# $/0 ($+ &(c3/ c$3#+ #/6$#+&() ( 0+/($)#64&c 0/#%&c/0.

5 D&0&(*/c+&() $# 6/0+ c$(+#$ 0/#%&c/0. P#$%&&()

&0&(*/c+&(), +/#&+/ c$(+#$, &(0/c+ c$(+#$, #$/(+ c$(+#$ $#

$+4/# 6/0+ c$(+#$ 0/#%&c/0. T4/ +/# &(c3/0, 73+ &0 ($+

&&+/ +$, /$$#(+ 0/#%&c&() $* #/0+ #$$0, 04#$$

0(&++&$( 0/#%&c/, #/0+ #$$ c/(&() 0/#%&c/, /-+/#&(+&$(

0/#%&c/ $# *3&)+&() 0/#%&c/. A0 30/ &( +4&0 c30/, +4/ +/#

*3&)+&() 0/#%&c/ $/0 ($+ &(c3/ +4/ *3&)+&$( $*

)#&c3+3# c$$&+&/0 $# c$(+&(/#0 30/ *$# )#&c3+3#

c$$&+&/0. A0 30/ &( +4&0 c30/, +4/ +/# &(0/c+ c$(+#$

$/0 ($+ &(c3/ +4/ )60 $+4 c$(+#$ 06#&() $* +#//0 4&c4

#/ 4#%/0+/ *$# c$/#c& 63#6$0/0.

B3&&() &(+/((c/ $# c/(&() 0/#%&c/0. P#$%&&()

0/#%&c/0 4&c4 &(c3/, 73+ #/ ($+ &&+/ +$, 9(&+$#&, &

$# 4$30/@//6&() 0/#%&c/, $**&c/ $# &(+/#&$# 73&&() c/(&() $#

&(+/((c/ 0/#%&c/, &($ c/(&() 0/#%&c/, *$$# -&()

0/#%&c/, &)4+&() &(+/((c/ 0/#%&c/ 03c4 0 737 #/6c//(+,

c/(&(), c4&(/ c/(&() 0/#%&c/, c$30+&c +&/ c/(&()

0/#%&c/, %/(/+&( 7&( c/(&(), c/(&() ( &(+/((c/ $*

+//64$(/ 7$$+40 $# c/(&() ( /)#/0&() $* 0/#%&c/ 0++&$(0.

T4/ +/# $/0 ($+ &(c3/ #/6 $( 73&&()0 ( $+4/#

0+#3c+3#/02 +4/ &(+/((c/ $# #/6 $* 7$&/#0, *3#(c/0 (

#/0&/(+& c$(&+&$(&() /?3&6/(+ $# +4/ 6#+02 +4/

!1"!SB!!PN1!> ;>

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


47/138

6&(+&(), 66/#&() $# 66&() $+4/# &@/ c$%/#&()0 +$

&(+/#&$# 0, c/&&()0 $# *$$#02 $# +4/ /-+/#&$# 6&(+&() $*

73&&()0.

77 E6$/(+ )/(c 0/#%&c/0. P#$%&&() /6$/(+

0/#%&c/0 +$ 6#$06/c+&%/ /6$/# $# /6$// $+4/# +4(

/6$/(+ 0/#%&c/0 6#$%&/ 7 +4/+#&c /6$/(+ )/(c&/0

( $+&$( 6&c+3#/ c0+&() 73#/30. T4/ +/# &(c3/0, 73+ &0

($+ &&+/ +$, 0/#%&c/0 $* +4/ +6/ 6#$%&/ 7 /6$/(+

)/(c&/0, /-/c3+&%/ 6c&() 0/#%&c/0 ( 7$# c$(+#c+$#

/6$/(+ )/(c&/0 $+4/# +4( *# 7$#.

cc H/6 0366 0/#%&c/0. P#$%&&() +/6$## $#

c$(+&(3&() 4/6 4/#/ +4/ 4/6 0366&/ &0 $( +4/ 6#$ $* +4/

0366&() 6/#0$( $# /(+&+, 73+ &0 3(/# +4/ 036/#%&0&$( $* +4/

&(&%&3 $# 730&(/00 +$ 4&c4 4/6 &0 *3#(&04/. T4/ +/#

&(c3/0, 73+ &0 ($+ &&+/ +$, 0/#%&c/ $* +6/ 6#$%&/ 7

7$# ( (6$/# 6$$0, /6$// /0&() 0/#%&c/0, $**&c/ 4/6

0366 0/#%&c/0, +/6$## 4/6 0/#%&c/0, 304/# 0/#%&c/0,

$/&() 0/#%&c/0 $# *04&$( 04$ $/ 0366 0/#%&c/0. T4/

+/# $/0 ($+ &(c3/ 6#$%&&() *# 7$# 0/#%&c/0 $# 43(

4/+4#/+/ 0/#%&c/0, &(c3&() (3#0&(), 4$/ 4/+4 c#/ (

6/#0$( c#/. A0 30/ &( +4&0 c30/, 6/#0$( c#/ 04

&(c3/ 6#$%&&() + /0+ $(/ $* +4/ *$$&() +6/0 $*

00&0+(c/ +$ 6/#0$(0 &+4 &&+/ 7&&+ *$# 0/*c#/

1 #/00&(), 7+4&() $# *//&()2

036/#%&0&() 0/*&(&0+/#/ /&c+&$(2

= +#(0*/##&() 6/#0$( +$ $# *#$ 7/ $#

4//c4 $#

; #$3+&(/ 4$30/@//6&() c4$#/0 4/( 6#$%&/ &(

c$(93(c+&$( &+4 ( 0366&/ 7 +4/ 0/ 6#$%&/# $* +4/

00&0+(c/ &0+/ &( 037c30/ 1, $# =.

!1"!SB!!PN1!> ;<

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


48/138

NAICS +-7/ 0/#%&c/0. A( 0/#%&c/ 6/#*$#/ &(

+4&0 C$$(/+4 0 /*&(/ &( +4/ *$$&() 0370/c+$#0 (

&(30+#&/0 $* +4/ #/%&0/ !1 NAICS /%/$6/ 7 +4/ F//#

O**&c/ $* M()//(+ ( B3)/+ ( 637&04/ + F/. R/).

1": A3). 111

">1

">1=

">1;

">1"

">1:

">1

N$(+3&+&$( ( ($(4$30&()#/+/ c4#)/0 &6$0/ 7 +4/

!1"!SB!!PN1!> ;8

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


49/138

*$$&() &(30+#&/0 >11, >11=, >11;, >11" ( >11>

>1>, >1:, >=1, >=, >==, >=:, >;1, >;, >;=,

3(/00 6#$%&/ 7 ($(6#$*&+ $#)(&5+&$(

>;;

1111! $# ($(6#$*&+

c$#6$#+&$( $# ($(6#$*&+ 3(&(c$#6$#+/ 00$c&+&$( 3(/# +4/

0 $* +4&0 C$$(/+4 $# +4/ U(&+/ S++/0 $# ( /(+&+

+4+ &0 3+4$#&5/ +$ $ 730&(/00 &( +4&0 C$$(/+4 0

($(6#$*&+ c$#6$#+&$( $# 3(&(c$#6$#+/ 00$c&+&$( 3(/# +4/

0 $* +4&0 C$$(/+4, &(c3&() $3+4 $# +4/+&c,

%$3(+//# */, 73(c/, #/&)&$30, c4#&+7/, *#+/#(,

%/+/#(0 $# c&%&c 00$c&+&$( $# ( 0/6#+/ c4#+/#/

3-&&# $* +4/ *$#/)$&() ( $6/#+/ $( ($(6#$*&+ 70&0

1111! $# ($(6#$*&+

c$#6$#+&$( $# ($(6#$*&+ 3(&(c$#6$#+/ 00$c&+&$( 3(/# +4/

0 $* +4&0 C$$(/+4 $# +4/ U(&+/ S++/0 $# ( /(+&+

+4+ &0 3+4$#&5/ +$ $ 730&(/00 &( +4&0 C$$(/+4 0

($(6#$*&+ c$#6$#+&$( $# 3(&(c$#6$#+/ 00$c&+&$( 3(/# +4/

0 $* +4&0 C$$(/+4, &(c3&() $3+4 $# +4/+&c,

%$3(+//# */, 73(c/, #/&)&$30, c4#&+7/, *#+/#(,

%/+/#(0 $# c&%&c 00$c&+&$( $# ( 0/6#+/ c4#+/#/

3-&&# $* +4/ *$#/)$&() ( $6/#+/ $( ($(6#$*&+ 70&0

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


50/138

81

81=

81:

// R/0/#%/.

** R/0/#%/.

)) R/0/#%/.

44 R/0/#%/.

&& R/0/#%/.

99 L( c#/ 0/#%&c/. P#$%&&() 0/#%&c/0 *$# (

36@//6, &(c3&(), 73+ ($+ &&+/ +$, */#+&&5&(), ( $&(),

04#377/# +#&&() $# $+4/# ( +#/+/(+ 0/#%&c/0.

@@ S/*0+$#)/ 0/#%&c/. P#$%&&() 73&&(), #$$

&( 73&&() $# 0/c3#/ #/ &+4&( 73&&() &+4 0/6#+/

cc/00 6#$%&/ *$# /c4 63#c40/# $* 0/*0+$#)/ 0/#%&c/,

6#&#& *$# +4/ 63#6$0/ $* 0+$#&() 6/#0$( 6#$6/#+. T4/ +/#

$/0 ($+ &(c3/ 0/#%&c/ &(%$%&()

1 0*/ /6$0&+ 7$-/0 7 *&((c& &(0+&+3+&$(02

0+$#)/ &( #/*#&)/#+$# $# *#//5/# 3(&+02

= 0+$#)/ &( c$/#c& #/4$30/02

; *c&&+&/0 *$# )$$0 &0+#&73+&$(2 (

" $c@/#0 &( $#+0, 730 0++&$(0, 30/30 ( $+4/#

637&c 6c/0.

C7/ $# %&/$ 6#$)#&() 0/#%&c/. C7/ +//%&0&$(

0/#%&c/0, %&/$ 6#$)#&() 0/#%&c/0, c$3(&+ (+/((

+//%&0&$( 0/#%&c/0 $# ( $+4/# &0+#&73+&$( $* +//%&0&$(,

%&/$, 3&$ $# #&$ 0/#%&c/0 4&c4 &0 +#(0&++/ &+4 $#

&+4$3+ +4/ 30/ $* /0 +$ 63#c40/#0.

I* 63#c40/# #/c/&%/0 $# )#//0 +$ #/c/&%/ c7/ $# %&/$

6#$)#&() 0/#%&c/, +4/( +4/ *$$&() c4#)/0 #/ &(c3/ &(

+4/ 63#c40/ 6#&c/ c4#)/0 *$# &(0++&$( $# #/6 $* (

!1"!SB!!PN1!> "!

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


51/138

c7/ $# %&/$ 6#$)#&() 0/#%&c/, 36)#/ +$ &(c3/

&+&$( 6#/&3 c7/ $# 6#/&3 %&/$ 6#$)#&() 0/#%&c/,

$()#/ +$ /-c3/ $# 0$/ 6#/&3 c7/ $# 6#/&3 %&/$

6#$)#&() 0/#%&c/, &+&$( c7/ $3+/+0 &( /-c/00 $* +/(

$# ( $+4/# c4#)/ $# *// #/+/ +$ c7/ $# %&/$ 6#$)#&()

0/#%&c/0. T4/ +/# $/0 ($+ 66 +$ +#(0&00&$(0 7 637&c

+//%&0&$(, 637&c #&$ 0/#%&c/0 $# $**&c& F//#, S++/ $#

$c )$%/#(/(+ c7/ 0/#%&c/02 $c $#&)&(+&$( 6#$)#&()

4&c4 6#$%&/0 %#&/+ $* 637&c 0/#%&c/ 6#$)#0 3(&?3/ +$

+4/ c$3(&+, 6#$)#&() 4&c4 6#$%&/0 c$%/#)/ $* 637&c

** &003/0 4&c4 #/ 6#/0/(+/ &+4$3+ c$/(+# $#

(0&0, &(c3&() U(&+/ S++/0 C$()#/00&$( 6#$c//&()0, $#

6#$)#&() 4&c4 &0 0370+(+& #/+/ +$ #/&)&$30

0379/c+02 $# 0370c#&7/# c4#)/0 *$# cc/00 +$ %&/$ & +$(/

00+/ $# c4#)/0 7 c$$( c##&/# +$ %&/$ 6#$)#/# *$#

+4/ +#(06$#+ $* %&/$ 6#$)#&().

R/0/#%/.

(( C$(0+#3c+&$( c$(+#c+. A #&++/( $# $# c$(+#c+ $#

)#///(+ *$# +4/ c$(0+#3c+&$(, #/c$(0+#3c+&$(, #/$/&(),

#/($%+&$( $# #/6 $* #/ /0++/ $# #/ /0++/ 0+#3c+3#/.

T4/ +/# 04 ($+ 66 +$ 0/#%&c/0 4&c4 #/ +-7/ 3(/#

c30/0 @1; ( 1 "1

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


52/138

63#&*&c+&$(, 43&&*&c+&$(, /43&&*&c+&$( (

%/(+&+&$(2

//c+#&c2

= 637&()2

; c$3(&c+&$(0 &&+/ +$ %$&c/, %&/$, +, 0$3(,

0+/# c$c@ ( ($&0/ 7+//(+2

" #0 &&+/ +$ */, 0/c3#&+ ( /+/c+&$(2

> c$(+#$ 00+/ &&+/ +$ /(/#) ()//(+, +#**&c

( 6#@&() $+ ( 73&&() cc/002

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


53/138

1 c4#&+7/ $#)(&5+&$(, %$3(+//# *//('0

$#)(&5+&$(, ($(6#$*&+ /3c+&$( &(0+&+3+&$( $#

#/&)&$30 $#)(&5+&$( *$# #/&)&$30 63#6$0/0 ( 4&c4

?3&*&/0 0 ( &(0+&+3+&$( $* 63#/ 637&c c4#&+ 3(/#

+4/ c+ $* N$%/7/# >, 1::< P.L."!8, N$."", @($( 0 +4/

I(0+&+3+&$(0 $* P3#/ P37&c C4#&+ Ac+2

+4/ U(&+/ S++/02 $#

= +4/ C$$(/+4, &+0 &(0+#3/(+&+&/0 $# 6$&+&c

037&%&0&$(0.

T4/ +/# &(c3/0 73&&() c4&(/# ( /?3&6/(+2 /%/$6/ $#

3(/%/$6/ (2 0+#//+02 #$02 4&)402 6#@&() $+02

0+&30 ( 0+&3 0/+&()2 #/c#/+&$( c$3#+02 0&/@02

*$3(+&$(02 0+#3c+3# 0366$#+02 02 *$$#02 c/&&()02

#$$*02 $$#02 c($6&/02 &$#@2 //%+$#02 &($0 (

/-+/#( &($ c$%/#&()02 $3+$$# %/#+&0&() 7$#0 $# 0&)(02

$#+ #3(02 7#&)/02 02 &@/02 +#**&c c$(+#$ /%&c/0,

&(c3&() +#**&c 0&)(02 0+/&+/ &04/02 (+/((02 )3##&

6$0+02 6&6/02 *&++&()02 6&6/ 0366$#+0 ( 4()/#02 %%/02

3(/#)#$3( +(@02 /2 c$(3&+2 #/c/6+c/ ( 93(c+&$( 7$-/02

&(03+&$(2 3c+$#@ ( c$%/#&()02 ( ( 0+#3c+3#/ $# &+/

0&&# +$ ( $* +4/ *$#/)$&(), #/)#/00 $* 4/+4/# +4/

0+#3c+3#/ $# &+/ c$(0+&+3+/0 *&-+3#/ $# &0 **&-/ +$ +4/

#/ /0++/2 $# )/ $3 7/ $(/ +$ +4/ 0+#3c+3#/ $# &+/ $#

&+0 03##$3(&()0 $( #/$%.

## T//c$3(&c+&$(0 0/#%&c/. A( $(/ +#(0&00&$(

$# ( +$, &(+/#c+&%/ +#(0&00&$( $* 0$3(0, 0&)(0 $#

$+4/# &(+/&)/(c/ c$(%/#+/ +$ &@/ *$# 4&c4 /**/c+0 $# &0

&(+/(/ +$ /**/c+ /(&()*3 c$3(&c+&$(0 7 //c+#$(&c $#

//c+#$)(/+&c /(0 %& /, c7/, 0+/&+/, &)4+ %/0,

&c#$%/0, #&$ %/0 $# $+4/# +#(0&00&$( /&. T4/ +/#

!1"!SB!!PN1!> "=

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


54/138

&(c3/0 +6/0 $* +//c$3(&c+&$( +#(0&00&$(0, $c,

+$, &/#/ $# ( $+4/# +6/ $* +//64$(/ 0/#%&c/2 6#&%+/

&(/ 0/#%&c/2 +//)#64 0/#%&c/2 #&$ #/6/+/# 0/#%&c/2

//00 c$3(&c+&$( 0/#%&c/2 6/#0$( c$3(&c+&$(0 00+/

0/#%&c/2 c/3# +//c$3(&c+&$( 0/#%&c/2 06/c&&5/ $7&/

#&$ 0/#%&c/2 0++&$(# +$ #&$ 0/#%&c/2 ( 6)&()

0/#%&c/. T4/ +/# $/0 ($+ &(c3/ ( $* +4/ *$$&()

1 S370c#&7/# c4#)/0 *$# cc/00 +$ %&/$ & +$(/

00+/.

C4#)/0 +$ %&/$ 6#$)#/#0 *$# +4/ +#(06$#+ $*

%&/$ 6#$)#&().

= C4#)/0 *$# cc/00 +$ +4/ I(+/#(/+. Acc/00 +$ +4/

I(+/#(/+ $/0 ($+ &(c3/ ( $* +4/ *$$&()

& T4/ +#(06$#+ $%/# +4/ I(+/#(/+ $# (

6#$6#&/+# (/+$#@ 30&() +4/ I(+/#(/+ 6#$+$c$ $*

+//64$(/ c0, *c0&&/ +#(0&00&$(0 $# $+4/#

+//c$3(&c+&$(0 +#**&c +$ $# *#$ /( 30/#0 $( +4/

637&c 0&+c4/ +//64$(/ (/+$#@ &* +4/ 0&)( 0/(+ *#$

$# #/c/&%/ 7 ( /( 30/# &0 ($+ &( ( I(+/#(/+

6#$+$c$.

&& T//c$3(&c+&$( 0/#%&c/0 63#c40/ 7 (

I(+/#(/+ 0/#%&c/ 6#$%&/# +$ /&%/# cc/00 +$ +4/

I(+/#(/+ +$ &+0 c30+$/#0.

; M$7&/ +//c$3(&c+&$(0 0/#%&c/0.

00 I(+/#(/+. T4/ &(+/#(+&$( ($(6#$6#&/+# c$63+/#

(/+$#@ $* 7$+4 F//# ( ($(F//# &(+/#$6/#7/ 6c@/+

0&+c4/ + (/+$#@0.

++ C$/#c& #c&() c+&%&+&/0. A( $* +4/ *$$&()

1 T4$#$3)47#/ ( 4#(/00 #c&() + 4&c4 6#&3+3/

)/#&() &0 c$(3c+/ 3(/# +4/ c+ $* D/c/7/# 1

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


55/138

P.L.;=", N$.1=", @($( 0 +4/ Rc/ H$#0/ I(30+# R/*$#

Ac+.

F #c&() 0(c+&$(/ 7 +4/ S++/ H#(/00 Rc&()

C$&00&$(.

33 P#/6& +//c$3(&c+&$(0. A +()&7/ &+/

c$(+&(&() 6#/6& 3+4$#&5+&$( (37/# +4+ c( 7/ 30/

0$/ +$ $7+&( +//c$3(&c+&$(0 0/#%&c/, &(c3&() (

#/(/ $# &(c#/0/0 &( +4/ 6#/6& $3(+.

%% P#/73&+ 4$30&(). E&+4/# $* +4/ *$$&()

1 M(3*c+3#/ 4$30&(), &(c3&() $7&/ 4$/0, 4&c4

7/#0 7/ 0 #/?3/ 7 ( #/*/##/ +$ &( +4/ c+ $*

N$%/7/# 1, N$.1:, @($( 0 +4/

M(3*c+3#/ H$30&() C$(0+#3c+&$( ( S*/+ S+(#0

A3+4$#&5+&$( Ac+.

I(30+#&&5/ 4$30&() 0 /*&(/ &( +4/ c+ $* M

11, 1:, N$.

H$30&() Ac+.

U0/ 6#/73&+ 4$30&(). P#/73&+ 4$30&() +4+ 0

6#/%&$30 0379/c+ +$ 0/ +$ 6#/73&+ 4$30&() 63#c40/#.

-- P#/73&+ 4$30&() 73&/#. A 6/#0$( 4$ @/0

6#/73&+ 4$30&() 0/ +$ 6#/73&+ 4$30&() 63#c40/#.

P#/73&+ 4$30&() 0/. A 0/ $* 6#/73&+ 4$30&() +$

6#/73&+ 4$30&() 63#c40/#, &(c3&() 0/ +$ ($#,

&+4$3+ #/)# +$ 4/+4/# +4/ 6/#0$( @&() +4/ 0/ &0

#/06$(0&7/ *$# &(0+&() +4/ 6#/73&+ 4$30&() $# 4/+4/# +4/

6#/73&+ 4$30&() 7/c$/0 #/ /0++/ 0+#3c+3#/ 36$(

&(0++&$(. T/6$## &(0++&$( 7 6#/73&+ 4$30&()

73&/# *$# &06 63#6$0/0 $* 3(&+ 4/ *$# #/0/ 04 ($+

7/ c$(0&/#/ $cc36(c *$# #/0&/(+& 63#6$0/0.

55 P#/73&+ 4$30&() 63#c40/#. A 6/#0$( 4$ 63#c40/0

!1"!SB!!PN1!> ""

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


56/138

6#/73&+ 4$30&() &( +#(0c+&$( ( 4$ &(+/(0 +$ $cc36 +4/

3(&+ *$# #/0&/(+& 63#6$0/0 &( +4&0 C$$(/+4.

M$7&/ +//c$3(&c+&$(0 0/#%&c/. M$7&/

+//c$3(&c+&$(0 0/#%&c/ 0 +4+ +/# &0 /*&(/ &( +4/ M$7&/

T//c$3(&c+&$(0 S$3#c&() Ac+ P37&c L 1!>", ; U.S.C.

11> /+ 0/?..

777 F&0c C$/. T4/ c+ $* A6#& :, 1:: P.L.=;=,

N$.1, @($( 0 T4/ F&0c C$/.

ccc P#/6& $7&/ +//c$3(&c+&$(0 0/#%&c/. M$7&/

+//c$3(&c+&$(0 0/#%&c/ 4&c4 &0 6& *$# &( %(c/ (

4&c4 /(7/0 +4/ $#&)&(+&$( $* c0 30&() ( cc/00 (37/#,

3+4$#&5+&$( c$/ $# 7$+4, #/)#/00 $* 4/+4/# (3 $#

//c+#$(&c &/, &* +4/ #/&(&() $3(+ $* 3(&+0 $* +4/

6#/6& $7&/ +//c$3(&c+&$(0 0/#%&c/ &0 @($( 7 +4/

0/#%&c/ 6#$%&/# $* +4/ 6#/6& $7&/ +//c$3(&c+&$(0

0/#%&c/ $( c$(+&(3$30 70&0. T4/ +/# $/0 ($+ &(c3/ +4/

%(c/ 63#c40/ $* $7&/ +//c$3(&c+&$(0 0/#%&c/ &* +4/

63#c40/ &0 63#03(+ +$ 0/#%&c/ c$(+#c+ 7/+//( +4/ 0/#%&c/

6#$%&/# ( c30+$/# ( &* +4/ 0/#%&c/ c$(+#c+ #/?3/0 +4/

c30+$/# +$ @/ 6/#&$&c 6/(+0 +$ &(+&( +4/ $7&/

+//c$3(&c+&$(0 0/#%&c/.

R/0/#%/.

/// D/(+ 0/#%&c/0. T4/ )/(/# ( 303 0/#%&c/0

#/(/#/ ( c#/ &(&0+/#/ 7 $c+$#0 $* /(+ /&c&(/ $#

$c+$#0 $* /(+ 03#)/#, 0 /*&(/ &( +4/ c+ $* M 1, 1:==

P.L.1>, N$., @($( 0 T4/ D/(+ L.

*** P40&c&( 0/#%&c/0. T4/ )/(/# ( 303 0/#%&c/0

#/(/#/ ( c#/ &(&0+/#/ 7 /&c $c+$#0, 0 /*&(/ &(

+4/ c+ $* D/c/7/# !, 1:8" P.L.;" ">

1

=

;

"

>

<

8

:

1!

11

1

1=

1;

1"

1>

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


57/138

/*&(/ &( +4/ c+ $* Oc+$7/# ", 1:1, @($(

0 +4/ O0+/$6+4&c M/&c P#c+&c/ Ac+.

))) C$+4&(). A %/0+3#/, /#&() 66#/, #&/(+0,

)#/(+0, *$$+/# ( $+4/# #+&c/0 $* c$+4&(), &(c3&()

c$+4&() 6++/#(0 ( &+/0 +4+ #/ +$ 7/ c$6$(/(+ 6#+ $*

c$+4&(), $#( $# c##&/ $( $# 7$3+ +4/ 43( 7$ &(c3&(),

73+ ($+ &&+/ +$, cc/00$#&/0, $#(/(+ /#, *$#

$# /%/(&() 66#/ ( #+&c/0 / $* *3# $( +4/ 4&/ $# 6/+

$# ( +/#& &&++&%/ $* *3# ( #+&c/0 $* 4&c4 03c4 *3#,

#/, &&++&$( $# 0(+4/+&c, &0 +4/ c$6$(/(+ +/#& $* c4&/*

%3/, 73+ $( &* 03c4 %3/ &0 $#/ +4( +4#// +&/0 +4/ %3/

$* +4/ (/-+ $0+ %37/ c$6$(/(+ +/#&, ( 06$#+&() )$$0

( c$+4&() ($+ ($# 30/ $# $#( 4/( ($+ /())/ &(

06$#+0.

444 F$$ ( 7/%/#)/0. A *$$ ( 7/%/#)/0 *$#

43( c$(036+&$(.

SUBCHAPTER B

SALES AND USE TA

S/c+&$(

T- $( c/#+&( 0/0 + #/+& ( 30/0 $* +()&7/

6/#0$( 6#$6/#+ ( 0/#%&c/0.

1 T4/#/ &0 4/#/7 &6$0/ $( /c4 0/6#+/ 0/ +

#/+& $* +()&7/ 6/#0$( 6#$6/#+ $# 0/#%&c/0 &( +4&0

C$$(/+4 +- $*

1<

18

1:

!

1

=

;

"

>

<

8

:

=!


58/138

$* +4/ 63#c40/ 6#&c/, 4&c4 +- 04 7/ 6& +$ +4/

C$$(/+4 7 +4/ 6/#0$( 4$ @/0 03c4 30/ 0 6#$%&/

3(/# +4&0 c46+/#, /-c/6+ +4+ +4/ +- 04 ($+ 7/ 6& +$

+4/ C$$(/+4 7 +4/ 6/#0$( 4/#/ +4/ 6/#0$( 40 6& +4/

+- &6$0/ 7 6#)#64 1 $# 40 6& +4/ +- &6$0/ 7

+4&0 0370/c+&$( +$ +4/ %/($# &+4 #/06/c+ +$ +4/ 30/.

7 G/(/# 0$3#c&() #3/0.

Senate Bill 76

Documents

Transcript of Senate Bill 76