Useour online ID application to apply for a replacement ID card. If you would like to take this opportunity to convert to a REAL ID DL/ID card or CDL, you will be able to select REAL ID in the application.
If you do take this opportunity to convert to a REAL ID for the first time, you will need to provide 1.) proof of identity, 2.) social security number (SSN), and 3.) two proofs of California residency.
Be prepared to pay the appropriate replacement licensing fee, have your photograph validated by DMV, and scan your thumbprint (to protect against identity theft). If applying for a REAL ID for the first time, bring your proof documents with you.
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The content currently in English is the official and accurate source for the program information and services DMV provides. Any discrepancies or differences created in the translation are not binding and have no legal effect for compliance or enforcement purposes. If any questions arise related to the information contained in the translated content, please refer to the English version.
The web pages currently in English on the DMV website are the official and accurate source for the program information and services the DMV provides. Any discrepancies or differences created in the translation are not binding and have no legal effect for compliance or enforcement purposes. If any questions arise related to the information contained in the translated website, please refer to the English version.
Meal replacement shakes are high in protein, so they fill you up but may not load you with extra calories. This aids in weight loss without giving up muscle mass. Some meal replacement shakes are premade, and you can get them in single-serving bottles. Others come as a powder that you mix with milk or water.
Proven weight loss. Research has found that meal replacement shakes can help with weight loss. One study tracked two groups of people as they tried to lose weight over the course of 3 months. At the end of the study, the group that did not use meal replacement shakes lost only 1.5% of their initial body weight. The group that used replacement shakes lost 7.8%.
Artificial ingredients. Often, meal replacement shakes have a lot of artificial ingredients because the powder mixes are processed. The artificial ingredients help preserve the product and boost nutrients. Many shakes also include added sugars so they taste better. Be sure to read labels carefully.
Low calories. This may be an advantage in some cases but a disadvantage in others. You cut back on calories when you want to lose weight. However, cutting out too many calories is dangerous. Meal replacement shakes are typically between 150 and 200 calories, which is probably nowhere near what you would eat during a meal. Be sure to make up calories with other meals and snacks.
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Background: The introduction of transcatheter aortic valve replacement mandates attention to outcomes after surgical aortic valve replacement (SAVR) in low-risk, intermediate-risk, and very high-risk patients.
Conclusions: Nearly 80% of patients undergoing SAVR have outcomes that are superior to those by the predicted risk models. In the most recent era, early results have further improved in medium-risk and high-risk patients. This large real-world assessment serves as a benchmark for patients with aortic valve stenosis as therapeutic options are further evaluated.
Labor to repair, remodel, or restore residential real property is not taxable. Residential real property means family dwellings, including apartment complexes, nursing homes, condominiums, and retirement homes. It does not include hotels or residential properties rented for periods of less than 30 days. The property doesn't have to be the residence of the owner.
On the other hand, the total amount charged for remodeling, repairing, or restoring nonresidential real property is taxable. Examples of nonresidential real property are hospitals, office buildings, refineries, warehouses, parking garages, retail shops, restaurants, manufacturing facilities, and other commercial establishments.
If your contract is to repair, remodel, or restore "multiple-use property" (property used for both residential and commercial purposes), you should call and ask for the guidelines for repairing, remodeling, or restoring such property.
When you repair or remodel residential property, you are a contractor. As a contractor, you may have a lump-sum contract (one price for the entire job). Or, you may have a separated contract (you charge separately for materials and labor). Under a lump-sum contract, you pay tax on all your supplies, materials, equipment, and taxable services when you buy them. You don't charge your customer tax.
Under a separated contract, you give your suppliers resale certificates instead of paying tax on materials you incorporate into the customer's real property, and on certain services if the charges for the services are separately identified to the customer. These services are surveying, landscaping, final cleanup, and security systems that are incorporated into the customer's realty. You then collect state sales tax, plus any local tax, from your customer on the amount you charge for the materials and those services. Your charge for the materials must be at least as much as you paid for them. The construction labor charge is not taxable.
When you repair or remodel nonresidential real property, you should collect state sales tax plus any local tax on your total charge for the job. (See publication 94-105, regarding local tax.) This figure includes all costs passed on to your customer, except separately stated building permit fees you pay on your customer's behalf.
You may give your suppliers resale certificates instead of paying tax on materials that will be incorporated into the customer's real property. You may also use resale certificates when you purchase job-site waste removal, janitorial, landscaping, surveying services, and security systems incorporated into the customer's realty when the services are essential to the completion of your contract.
If you subcontract to remodel or repair a nonresidential structure, the remodeler or repair person may give you a resale certificate instead of paying tax on the job. Your customer, the remodeler, will then collect tax from his or her customer.
The labor to repair nonresidential property damaged in an area declared a natural disaster by the President of the United States or the Governor of Texas is not taxable. (Materials are still taxable.) The property must have been damaged by the condition that caused the area to be declared a natural disaster. The contract or billing must separately state the amount charged for labor from the amount charged for the incorporated materials.
You don't need to charge tax when you do a job for a governmental agency - federal, State of Texas, or Texas local government. Some nonprofit organizations also are exempt from tax but must give you an exemption certificate. Other nonprofit organizations must pay sales tax. If an organization has a letter from the Comptroller of Public Accounts exempting it from sales tax, and the real property improvement relates to the exempt purpose of the organization, certain exemptions are available. If you have a question about a customer's exempt status, give us a call.
Maintenance is scheduled, periodic work on real property that is not broken. Maintenance is necessary to keep property in good working order by preventing its deterioration. Charges for maintenance of real property are not taxable. You must pay sales tax on all taxable items bought for use in providing nontaxable real property maintenance service. In addition, you must have a contract or other documentation to prove that the services are scheduled and periodic. The incorporated replacement or repair parts and materials are taxable. Real property maintenance may be performed under either a separated or lump-sum contract (see guidelines under Collecting Tax on New Construction).
Labor that causes a production unit to make more of the same product in a unit per hour or unit per year production ratio, or labor that causes a production unit to make a new product is called increased capacity. The labor to increase the production capacity of a manufacturing or processing production unit in a petrochemical refinery or chemical plant is not taxable. You may perform increased capacity jobs under either a lump-sum contract (one price for the entire job) or under a separated contract (itemized charges for incorporated materials and labor). You should refer to administrative Rule 3.362, regarding Labor Relating to Increased Capacity in a Production Unit in a Petrochemical Refinery or Chemical Plant, for more information about the limitations to this exclusion and your tax responsibilities when providing these services.
Under a separated contract, you give your suppliers resale certificates instead of paying tax on materials you incorporate into the customer's real property. You then collect state sales tax, plus any local tax, from your customer on the amount you charge for the materials. Your charge for the materials must be at least as much as you paid for them. The construction labor is not taxable.
You may perform new construction jobs under either a lump-sum contract (one price for the entire job) or a separated contract (itemized charges for materials and labor). Under a lump-sum contract, you pay tax on all your supplies, materials, equipment, and taxable services when you buy them. You don't charge your customer tax.
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