lcd panel for industry and medical usage free sample

The medical industry is one of those sectors that benefits from the advancement of the technology. The use of the latest liquid crystal displays significantly improves the patients’ welfare and the overall hospital ambiance.

In bigger hospitals, proper coordination is needed for a well-organized operation of various departments. These include moving the patients efficiently. LCD monitors are being used in order to display related information about patients and improve their flow as well as increase their family’s awareness about their locations. It also shows which rooms are available, along with other important information.

Moreover, LCD screens could also function as a stand-alone TV and as a computer monitor. With these, it is capable of internet and local area network connectivity. In a hospital or any other bigger setting, such connectivity is useful to monitor several LCD screens remotely.

The modern day medical system are already utilizing the latest LCDs for a more detailed and accurate diagnosis. An example of this is a procedure called Mammography.

Advanced LCD monitors are now being used in hospitals and other medical facilities to deliver reliable medical-grade visualization and surgical displays. Some are even equipped with OR integration technologies.

LCD screens are being used in wards in order to monitor patients and their corresponding beds for information. Most hospitals have central monitor in the whole ward that can be used in case of any emergency along with other information in the area.

In the waiting rooms of most hospitals, LCD monitors are being used to share important medical information such as how to avoid catching dengue with corresponding images or videos. This acts as a way to inform or educate the visitors. LCD screens also acts as a TV and thus, provides entertainment in the waiting rooms of hospitals.

Many hospitals nowadays are using LCDs as digital navigation tools to lead their visitors around the area. Many of these have even touchscreen features.

Medical-grade LCD displays are markedly superior as compared to those which are designed for commercial use for a number of reasons. First, it underwent an inherent component and manufacturing quality process which are compliant to highly rigorous medical standards. It also passed very sophisticated QA control systems and software compatibility procedures.

Medical displays are also designed to have greater luminance stability throughout their lifetime. This gives high quality image presentation and diagnostic yield to the clinician. Moreover, it extends the life of such costly device. For a better image presentation, it features higher maximum luminance in contrast to the consumer-grade monitors. It has also higher contrast ratio and better grayscale reproduction.

With all of the above-mentioned features, medical displays are ideally suited to the demands of a hospital setting or any other medical facility. There is no doubt that they are superior to those displays which are designed and manufactured for commercial use.

The availability of a more advanced digital technology such as the latest LCD screens has changed the way medical facilities and hospitals operate. It plays an integral part in which the data about patients are being used and distributed. Because it is now a necessity in these amenities, the quality of such products must be considered carefully. iTech Company offers reliable

A medical display is a monitor that meets the high demands of medical imaging. Medical displays usually come with special image-enhancing technologies to ensure consistent brightness over the lifetime of the display, noise-free images, ergonomic reading and automated compliance with DICOM and other medical image quality standards.

A diagnostic display for radiology and/or mammography is used by radiologists to view diagnostic images, such as X-rays, MRIs, CT scans and more. These displays come with special tools and technologies to help radiologists make a swift and accurate diagnosis.

Digital mammography images require the highest resolution and brightest displays for review. Higher brightness can contribute to a bigger chance of finding microcalcifications, which could indicate presence of breast cancer.

Displays for digital pathology are designed especially for image viewing in pathology. For example, they offer color spaces that are adapted to digital slides, or fast refresh rates for smooth and clear images during panning or zooming. They deliver consistent, detailed images and their image quality doesn’t degrade over the years.

Medical displays for radiology, mammography and pathology require an advanced display controller that can faultlessly process the large, highly detailed files that come with medical imaging. They can handle intensive, long-term use, and process large images correctly and with minimal delay. In these ways, they can support the medical professional’s workflow. Furthermore, advanced display controllers can support technologies to better detect small details and work faster.

In surgery, especially image-guided, it is vital that images are rendered instantly, with minimal delay. This ensures better hand-eye coordination for surgeons, because what they see on the screen matches what happens in real time.

Surgical displays range from near-patient monitors to large-screen OR displays. Most surgical displays can be mounted onto surgical arms or booms, with cables neatly hidden, and the screen is usually scratch-resistant. They can also allow for easy cleaning and disinfection.

A dental display is a high-bright, medical monitor designed for viewing of dental images, such as X-rays of teeth, bone, nerves, and soft tissue. With dental displays, subtle abnormalities or concealed anatomical structures in the oral and maxillofacial regions become more visible, compared to consumer displays. This makes it easier for dentists to detect dental pathologies. Dental displays come in various shapes and forms, from cleanable review displays to high-end displays designed specifically for dental diagnosis.

You don’t always need a high-resolution diagnostic display in a clinical environment. You might be looking for a display you can use for various non-diagnostic activities, such as enabling easy access for clinical staff to electronic medical records, or medical images. Clinical review displays help you making medical information available across an enterprise, reliably and with consistent image quality. They can offer additional functionalities for use in medical environment, such as cleanable design that can stand alcohol cleaning agents. All our clinical review displays are DICOM-compliant.

This website is using a security service to protect itself from online attacks. The action you just performed triggered the security solution. There are several actions that could trigger this block including submitting a certain word or phrase, a SQL command or malformed data.

This website is using a security service to protect itself from online attacks. The action you just performed triggered the security solution. There are several actions that could trigger this block including submitting a certain word or phrase, a SQL command or malformed data.

The OSHA Job Safety and Health: It"s the Law poster, available for free from OSHA, informs workers of their rights under the Occupational Safety and Health Act. All covered employers are required to display the poster in their workplace. Employers do not need to replace previous versions of the poster. Employers must display the poster in a conspicuous place where workers can see it.

Note: OSHA requires that reproductions or facsimiles of the poster be at least 8.5" x 14" inches with 10-point type. Please see the instructions below for downloading a compliant version of the poster.

Right-click on the hyperlinks below to download the PDF version of the poster. Save the file to a directory of your choice, and then open the Adobe Acrobat Reader program to load the file. For best results, the files should not be printed directly from your Web browser.

For local PC printing, it is recommended that you use a high-resolution laser or wax-transfer type printer for color reproductions, and that the printer have at least 1 MB of memory. For black and white reproductions, it is still advisable to use a laser printer which is capable of producing at least 300 dpi resolution.

When preparing to print from a personal computer, check to ensure that the target printer has the ability to produce the proper paper size (the minimum size is 8.5 x 14 inches). Set the Adobe Acrobat printer settings to "Shrink to Fit" and make sure to select the proper paper tray.

OSHA regulations do not specify or require employers to display the OSHA poster in a foreign language. However, OSHA encourages employers with Spanish-speaking workers to also display the Spanish version of the poster.

LG takes pride as the leading provider of innovative, flexible and feature-packed Commercial Display Products in the market. Boasting the cutting-edge features and modern design, LG Commercial Displays redefines a whole new way of delivering an ultimate viewing experience to enhance engagement with the audience. From Ultra UD OLED monitors for a digital signage network to hospitality TVs for in-room entertainment solutions, LG Commercial Displays offer a variety of display products to meet the demands of every business environment including:

Commercial TVs: Designed with industry-specific features to deliver customized content to entertain your clients. From advanced commercial LED TVs to affordable LG SuperSign TVs, explore our wide variety of options that will fit your display needs.

Digital Signage: Raise your sales with LG Digital Signage and discover our collection of LED Backlit Displays, DS Media Players, Stretch and Touch Screen Displays. Our digital signage displays are available in different sizes and specifications to match the requirements of your business.

Video Walls: LG’s professional-grade video walls are offered in a variety of narrow bezel width (0.44mm, 1.8mm & 3.5mm) that delivers rich content for an ultimate visual experience.

Monitor & TV Accessories: Install your display TVs and monitors with genuine and easy-to-use TV wall mounts and stands for an enhanced viewing experience.

This website is using a security service to protect itself from online attacks. The action you just performed triggered the security solution. There are several actions that could trigger this block including submitting a certain word or phrase, a SQL command or malformed data.

The global TFT-LCD display panel market attained a value of USD 181.67 billion in 2022. It is expected to grow further in the forecast period of 2023-2028 with a CAGR of 5.2% and is projected to reach a value of USD 246.25 billion by 2028.

The current global TFT-LCD display panel market is driven by the increasing demand for flat panel TVs, good quality smartphones, tablets, and vehicle monitoring systems along with the growing gaming industry. The global display market is dominated by the flat panel display with TFT-LCD display panel being the most popular flat panel type and is being driven by strong demand from emerging economies, especially those in Asia Pacific like India, China, Korea, and Taiwan, among others. The rising demand for consumer electronics like LCD TVs, PCs, laptops, SLR cameras, navigation equipment and others have been aiding the growth of the industry.

TFT-LCD display panel is a type of liquid crystal display where each pixel is attached to a thin film transistor. Since the early 2000s, all LCD computer screens are TFT as they have a better response time and improved colour quality. With favourable properties like being light weight, slim, high in resolution and low in power consumption, they are in high demand in almost all sectors where displays are needed. Even with their larger dimensions, TFT-LCD display panel are more feasible as they can be viewed from a wider angle, are not susceptible to reflection and are lighter weight than traditional CRT TVs.

The global TFT-LCD display panel market is being driven by the growing household demand for average and large-sized flat panel TVs as well as a growing demand for slim, high-resolution smart phones with large screens. The rising demand for portable and small-sized tablets in the educational and commercial sectors has also been aiding the TFT-LCD display panel market growth. Increasing demand for automotive displays, a growing gaming industry and the emerging popularity of 3D cinema, are all major drivers for the market. Despite the concerns about an over-supply in the market, the shipments of large TFT-LCD display panel again rose in 2020.

North America is the largest market for TFT-LCD display panel, with over one-third of the global share. It is followed closely by the Asia-Pacific region, where countries like India, China, Korea, and Taiwan are significant emerging market for TFT-LCD display panels. China and India are among the fastest growing markets in the region. The growth of the demand in these regions have been assisted by the growth in their economy, a rise in disposable incomes and an increasing demand for consumer electronics.

The report gives a detailed analysis of the following key players in the global TFT-LCD display panel Market, covering their competitive landscape, capacity, and latest developments like mergers, acquisitions, and investments, expansions of capacity, and plant turnarounds:

*At Expert Market Research, we strive to always give you current and accurate information. The numbers depicted in the description are indicative and may differ from the actual numbers in the final EMR report.

Pursuant to Labor Code section 90.2(a), employers are required to provide notice to employees of any inspection of I-9 Employment Eligibility Verification forms or other employment records by an immigration agency by posting a notice within 72 hours of receiving the notification of inspection. See also AB 450, which prohibits unfair immigration-related practices against a person exercising specified rights. Employee resources for immigration services can be found here.

Advises employees of workers" compensation benefits. Claims administrators and employers need to revise the notice they are currently using and send it to the DWC administrative director for review and approval or they may download and use this version. NOTE: Employers may obtain professionally printed copies of the poster and workers" comp claim form from their claims administrator.

Signage must be posted designating where smoking is prohibited/permitted in a place of employment. This law is enforced by local law enforcement agencies.

Advises employees of potential unemployment insurance, disability insurance and paid family leave insurance benefits. The latest information can be obtained from the

Not less than 10 days before every statewide election, every employer shall keep posted conspicuously at the place of work, if practicable, or elsewhere where

Requires Farm Labor Contractors post a public notice regarding Human Trafficking at their workplaces in a conspicuous place which is visible to the public and workers.

This guide is intended to provide general information regarding issues relating to the Sales and Use Tax Laws, Cannabis Tax Law, and other programs administered by California Department of Tax and Fee Administration (CDTFA) that may affect the cannabis industry. It is not intended to provide advice or guidance in relation to other state and local statutes and regulations relating to the cannabis industry. For information regarding California cannabis licensing please contact the Department of Cannabis Control. Additionally, for the Federal Government"s guidance regarding marijuana enforcement, see the U.S. Department of Justice website.

A microbusiness license authorizes the licensee to operate as more than one type of business as approved by DCC at the same licensed premises. A microbusiness that operates as a cannabis retailer is responsible for all the same requirements with us as a licensed cannabis retailer.

Pay the cannabis excise tax that is due to your distributor for cannabis or cannabis products that were sold or transferred to you prior to January 1, 2023. Do not remit cannabis excise tax on your sales and use tax return.

A 15-percent excise tax is imposed upon purchasers of all cannabis and cannabis products, including medicinal cannabis or cannabis products, sold in a retail sale. Distributors are required to calculate and collect the amount of excise tax due on the cannabis or cannabis products they sell or transfer to you through December 31, 2023. The 15-percent excise tax is calculated based on the average market price of cannabis or cannabis products sold in a retail sale. Please refer to the, Average Market Price heading below for more information. As a retailer, you are required to pay the cannabis excise tax to your distributor on cannabis or cannabis products sold or transferred to you through December 31, 2022, and collect the cannabis excise tax from your customers. You may not sell cannabis or cannabis products unless the cannabis excise tax is paid to you by the purchasers at the time of sale.

The cannabis excise tax currently remains at 15 percent and is based on gross receipts from the retail sale of cannabis or cannabis products. The 15 percent rate is subject to change on July 1, 2025.

Gross receipts include the sales price of the cannabis or cannabis products, after discounts, and all charges related to the sale, such as delivery fees and any local cannabis business tax listed separately on the invoice or receipt provided to the purchaser.

Cannabis retailers are responsible for collecting the cannabis excise tax from purchasers at the time of the retail sale of cannabis or cannabis products. The cannabis excise tax must be listed separately on the receipt or invoice provided to the purchaser. The cannabis excise tax is included in gross receipts subject to sales tax.

Cannabis retailers must file cannabis retailer excise tax returns online and pay the cannabis excise tax collected from purchasers to us beginning with the first quarter of 2023 reporting period. The first cannabis retailer excise tax return is due May 1, 2023.

Your retail sales of cannabis and cannabis products are generally subject to sales tax, unless the purchaser provides you with a valid Medical Marijuana Identification Card issued by the California Department of Public Health indicating they are a qualified patient or the primary caregiver for a qualified patient, along with a valid government-issued identification card. Please refer to the Certain Sales of Medicinal Cannabis Exempt from Sales and Use Tax heading below for more information.

Your retail sales of all cannabis and cannabis products, including medicinal cannabis and cannabis products, are also subject to the cannabis excise tax. The cannabis excise tax amount must be included in the calculation of the total amount subject to sales tax. For more information on calculating the cannabis excise tax, see the Average Market Price heading below.

Delivery charges are generally subject to sales tax when retailers make deliveries with their own vehicles. For more information on shipping or delivery charges, see publication 100, Shipping and Delivery Charges.

The retail sale of cannabis accessories, such as pipes, rolling machines, vape pens (without cannabis), rolling papers, shirts, hats, books, and magazines are subject to sales tax, but not the 15-percent cannabis excise tax when the sales price of the cannabis or cannabis products is separatedly stated.

However, when cannabis or cannabis products are sold or transferred with cannabis accessories to you, and the distributor or manufacturer does not separately state the sales price of the cannabis or cannabis products from the accessory, the accessory shall be included in the calculation of the cannabis excise tax due.

Retailers that sell electronic devices, such as vape pens, are generally required under the Cigarette and Tobacco Products Licensing Act of 2003 to hold a cigarette and tobacco products retailer"s license. A cannabis licensee is prohibited from selling any type of accessory that includes nicotine. Cannabis retailers that sell vape devices, pens, or accessories that are intended for use in consuming cannabis or cannabis products into the human body are considered cannabis accessories, and a cigarette and tobacco products retailer"s license is not required.

Although a retailer has the option to collect sales tax reimbursement from its customers. It is not mandatory. As a retailer, you are liable for the sales tax on your taxable sales, and you must report and pay the sales tax to us.

If sales tax is included in the sales price, you must post a sign notifying your customers that the sales tax is included in the sales price. If signage is not posted on the premises visible to the customer, then sales tax must be based on the sales price and added to the receipt.

The cannabis excise tax currently remains at 15 percent and is based on gross receipts from the retail sale of cannabis or cannabis products. The 15 percent rate is subject to change beginning on July 1, 2025.

Gross receipts include the sales price of the cannabis or cannabis products, after discounts, and all charges related to the sale, such as delivery fees and any local cannabis business tax listed separately on the invoice or receipt provided to the purchaser.

Cannabis retailers are responsible for collecting the cannabis excise tax from purchasers at the time of the retail sale of cannabis or cannabis products. The cannabis excise tax must be listed separately on the receipt or invoice provided to the purchaser. The cannabis excise tax is included in gross receipts subject to sales tax.

The following is an example of how the cannabis excise tax is calculated for retail sales transactions that occur on or after January 1, 2023, along with how sales tax is calculated.

For this example, the selling price for of a cannabis product is $35.00. You deliver the item to the purchaser with your own vehicle and charge a $5.00 delivery fee. This example also assumes an 8.5 percent sales tax rate and a 10 percent business tax which you separately state on the receipt to the purchaser. Both the cannabis business tax and delivery fee in this example are subject to the cannabis excise tax and sales tax.

Taking this example a step further, we can now calculate the sales tax for this transaction. Gross receipts for purposes of calculating the sales tax include the cannabis excise tax. Therefore, the subtotal of $43.50 and the cannabis excise tax due of $6.53 are added to calculate the gross receipts subject to sales tax.

The sales tax applies to the subtotal of $50.03, making the sales tax of $4.25 due for this example, and the total amount due from the purchaser is $54.28.

This is just a sample scenario. Different sales tax and cannabis business tax rates may apply to your transactions, and you must use the rates in effect at the time of sale.

Cannabis distributors are required to calculate and collect the cannabis excise tax from you on cannabis or cannabis products that they sell or transfer before January 1, 2023, to you based on the average market price of the cannabis or cannabis products. When you sell cannabis or cannabis products, you are required to collect the cannabis excise tax from the purchaser based on the average market price of the cannabis or cannabis products. The easiest way to calculate the cannabis excise tax is to include the amount of cannabis excise tax that you paid to your distributor in the selling price to the purchaser.  You are not required to itemize the amount of cannabis excise tax collected from your customer on the receipt. You must include the following statement on every invoice or receipt to purchasers:

An "arm"s length transaction" is a sale entered into in good faith for a price that reflects the fair market value in the open market between two informed and willing parties, neither required to participate in the transaction.

In an arm"s length transaction, the average market price means the average retail price determined by the wholesale cost of the cannabis or cannabis products sold or transferred to a cannabis retailer, plus a mark-up determined by us. On and after January 1, 2020, the wholesale cost is the amount you, the retailer, paid for the cannabis or cannabis products, including transportation charges. For transactions prior to January 1, 2020, the wholesale cost is the amount you, the retailer paid for the cannabis or cannabis products, including transportation charges and adding back in any discounts or trade allowances. For more information on wholesale cost, see the New Definition of Wholesale Cost for Calculating the Average Market Price heading under the Tax Facts tab.

We were required to determine the mark-up rate every six months, which applies through December 31, 2022. The mark-up rate is posted on our Special Taxes and Fees Rates Page, under Cannabis Taxes.

In a nonarm"s length transaction, the average market price means the cannabis retailer"s gross receipts from the retail sale of the cannabis or cannabis products. Gross receipts include all charges related to your sales, such as labor, service, certain transportation charges, and any local business tax listed separately on the invoice or receipt. For more information on gross receipts, see Revenue and Taxation Code section 6012 and the Nonarm"s Length Transaction heading on this page.

An "arm"s length transaction" is a sale entered into in good faith, between the cannabis retailer and its supplier at a sales price that reflects the fair market value in the open market between two informed and willing parties, neither under any compulsion to participate in the transaction. In an arm"s length transaction, the average market price means the average retail price determined by the wholesale cost of the cannabis or cannabis products sold or transferred to you, plus a mark-up.

Distributors are required to calculate and collect the amount of cannabis excise tax due on the cannabis or cannabis products they supply to you. For more information on how the cannabis excise tax is calculated in an arm"s length transaction, see the heading Cannabis Excise Tax and Sales Tax Computation below.

A "nonarm"s length transaction" is a transaction that does not meet the definition of an "arm"s length transaction." In other words, the transaction is not a sale to a cannabis retailer that is entered into in good faith and that reflects fair market value in the open market. One example of a nonarm"s length transaction would be when a distributor sells cannabis to a cannabis retailer at a sales price that is lower than what the same distributor offers to other cannabis retailers and, which does not reflect the fair market value.

The cannabis excise tax should be reported and paid based on 15-percent of the cannabis retailer"s gross receipts. Gross receipts include all charges related to your sales, such as labor, service, delivery charges, and any local business tax listed separately on the invoice or receipt. For example, if you, as the retailer, deliver cannabis or cannabis products to your customers with your own vehicles and there is no explicit written agreement executed prior to the delivery that title passes to the purchaser before delivery, the charge for that delivery is included in the gross receipts subject to the cannabis excise tax. Additionally, if you add a separate amount to your customers" invoices or receipts to cover a cannabis business tax required by your city, that amount is included in the gross receipts subject to the cannabis excise tax. For more information on gross receipts, see Revenue and Taxation Code section 6012.

The example below provides a sample scenario and guidance on how to determine the average market price and calculate the cannabis excise tax and sales tax due in a nonarm"s length transaction:

Example – A microbusiness (which is licensed to be a cultivator, distributor, manufacturer, and retailer) grows and sells the flowers at retail to their customers for $35.00 per eighth of an ounce. The microbusiness also charges $5.00 for delivery. This example assumes an 8.5 percent sales tax rate and a 10 percent business tax, but your actual rates may differ. You must use the rates in effect at the time of sale. Current sales tax rates can be found on our website.

The microbusiness is responsible for reporting and paying the cannabis excise tax of $6.53 ($43.50 × 15%) to us on their cannabis tax return along with the cultivation tax that is due on the cannabis flowers that entered the commercial market. The microbusiness is also responsible for reporting and paying the sales tax of $4.25 ($50.03 x 8.5%) to us on their sales and use tax return.

Distributors use a mark-up rate to compute the average market price of cannabis and cannabis products sold or transferred to a cannabis retailer in an arm"s length transaction. The mark-up rate is not intended to be used to determine the amount for which you sell your cannabis and cannabis products. You may use any mark-up you would like to establish your selling price.

We were required to determine the mark-up rate every six months, which applies through December 31, 2022. The mark-up rate is posted on our Special Taxes and Fees Rates Page.

The cannabis excise tax is 15-percent of the average market price of cannabis or cannabis products sold in a retail sale and the sales tax is based on your gross receipts. The examples below provide sample scenarios and guidance on how the cannabis excise tax and sales tax due are computed.

The examples assume a mark-up rate of 75 percent (0.75). You must use the rate in effect at the time of sale. The current rate can be found on the Special Taxes and Fees Rates Page, under Cannabis Taxes.

How the distributor computes and charges you (the retailer) the cannabis excise tax due on cannabis or cannabis products that you purchase for resale;

You purchase one pound of cannabis flowers from your distributor for resale in your store. Your purchase from the distributor is an "arm"s length" transaction, that is, your purchase price from your distributor reflects the fair market value in the open market.

Your distributor charges you $1,200 for the cannabis flowers and an additional $300 as a transportation fee. The distributor is required to collect the cannabis excise tax from you, which is computed as 15 percent of the "average market price" of the retail sale. In an arm"s length transaction, the distributor determines the average market price by adding the 75 percent mark-up to your wholesale cost as follows:

The distributor must provide you with an invoice, receipt or other similar document that identifies you (the licensee receiving the product), the distributor from which the product originates, the associated unique identifier, and the amount of cannabis excise tax paid.

The sales tax due on your taxable cannabis sales at retail must be computed on your selling price of cannabis, plus the cannabis excise tax. This example assumes an 8.5 percent sales tax rate, but your actual rate may differ. You must use the rates in effect at the time of sale. Current rates can be found on our website. If you sell an eighth of an ounce of cannabis for $38.00, including the cannabis excise tax, assuming an 8.5 percent sales tax rate, you will be responsible for $3.23 in sales tax on your sale of an eighth of an ounce of cannabis:

When you report this sale on your sales and use tax return, the measure of tax (that is, the amount that is subject to sales tax) is $38, the selling price plus the cannabis excise tax.

If you do not separately state an amount for sales tax on the invoice or receipt you provide to your customer, you must post on your premises, or include on the price tag, in an advertisement, or other printed material, a notice to the effect: "All prices of taxable items include sales tax reimbursement computed to the nearest mill."

You sell an eighth of an ounce of cannabis for $38.00, which includes the cannabis excise tax, along with rolling papers. The selling price of the cannabis, including the cannabis excise tax, and the rolling papers are subject to sales tax.

You sell an eighth of an ounce of cannabis for $38.00, which includes the cannabis excise tax, to a purchaser who has a valid Medical Marijuana Identification Card (MMIC) issued by the California Department of Public Health and a valid government issued identification card (ID).

You sell an eighth of an ounce of cannabis for $38.00, which includes the cannabis excise tax, along with rolling papers to a purchaser who has a valid Medical Marijuana Identification Card (MMIC) issued by the California Department of Public Health and a valid government issued identification card (ID).

Since the purchaser has a valid MMIC and ID, the sale of cannabis is exempt from sales tax; however, sales tax does apply to the selling price of the rolling papers. There is no applicable exemption from the cannabis excise tax.

You sell cannabis infused lotion for $40.00, which includes the cannabis excise tax, to a purchaser that provides you with a physician"s note prescribing the product for medicinal use. The sales tax applies to the selling price of the lotion, including the cannabis excise tax. In order for the exemption from sales and use tax to apply, the purchaser must provide you with a valid Medical Marijuana Identification Card (MMIC) issued by the California Department of Public Health and a valid government issued identification card (ID). A physician"s note is not sufficient to support the exemption from sales tax. For more information, see the below heading Certain Sales of Medicinal Cannabis Exempt from Sales and Use Taxes.

As provided in the Industry User"s Guide for the California Cannabis Track-and-Trace Metrc system (Metrc User"s Guide), a distributor licensed to sell or transfer cannabis or cannabis products to a cannabis retailer is required to use a wholesale manifest transfer in the California Cannabis Track-and-Trace (CCTT) system. When a wholesale manifest is used, the distributor is required to record the retailer"s wholesale cost of each package in the transfer. When a nursery sells or transfers immature plants or seeds to a cannabis retailer, it is recommended in the Metrc User"s Guide that the nursery use a wholesale manifest in the CCTT system and record the retailer"s wholesale cost of the immature plants or seeds. For clarity, we recommend that you also indicate the unit of measure for each of the items included in the package.

You, as the cannabis retailer license, are required to record your wholesale cost and the retail selling price of the cannabis or cannabis products when the items are sold at retail, as well as comply with other requirements established in the Department of Cannabis Control"s regulations.

This invoice or receipt with the required statement is sufficient to relieve the purchaser of their liability for the cannabis excise tax due on the purchase of cannabis or cannabis products.

The cannabis retailer may separately state the charge for the cannabis excise tax when cannabis or cannabis products are sold to the retail customer and the separately stated charge must equal the excise tax required to be paid to the distributor, which may be more or less than 15-percent of the actual retail selling price. When the amount collected from the retail customer is more than what was paid to the distributor, the retailer has collected excess tax, which must be returned to the customer or paid to the distributor. The retailer cannot keep the excess tax amount collected. See the Excess Cannabis Excise Tax Collected section below for information on how to return or pay any excess cannabis excise tax collected.

To avoid over or under collecting the cannabis excise tax, the cannabis retailer should include the amount of cannabis excise tax paid to a distributor with the retail selling price of the cannabis or cannabis products and not separately state the cannabis excise tax.

When a cannabis retailer collects more cannabis excise tax from its purchaser than the retailer is required to pay to a distributor, the retailer collected excess cannabis excise tax. Excess tax is charged when tax is computed on a transaction that is not subject to tax, when tax is computed on an amount in excess of the amount subject to tax, when tax is computed using a tax rate higher than the rate imposed by law, or when a mathematical error results in an overstatement of the tax on an invoice, receipt or similar document. When this occurs, the retailer shall return the excess cannabis excise tax collected back to the retail customer. In the event the retailer cannot or does not return the excess cannabis excise tax collected back to its customer, the retailer is required to pay the excess cannabis excise tax collected to a distributor for the distributor to pay to us.

When the retailer pays excess cannabis excise tax to a distributor, the distributor is required to provide an invoice, receipt, or other similar document to the retailer that includes the following information:

If a retailer returns the excess cannabis excise tax collected back to the retail customer, the retailer must provide an invoice or receipt to the retail customer that indicates the amount of excess tax collected and later returned. If the amount was paid to a distributor and subsequently returned to the retail customer, the retailer can provide evidence to the distributor that the excess amount was returned to the customer and request that the distributor return the excess tax amount back to the retailer. The distributor that paid the excess tax amount to us is the only person that can request a refund from us for the excess tax amount remitted and later returned.

You are required to pay sales tax and cannabis excise tax on all taxable sales despite the loss of cash due to theft. The cannabis excise tax is imposed on cannabis or cannabis products sold at retail. Therefore, if cannabis or cannabis products are stolen from a retailer, the cannabis excise tax may not be owed.

As a cannabis retailer, you are required to pay the 15 percent cannabis excise tax to your distributor based on the average market before January 1, 2023, to you. However, if you paid the cannabis excise tax to your distributor and the associated cannabis or cannabis products were subsequently stolen from you, the cannabis excise tax is not due. You may request a refund from your distributor for the cannabis excise tax you paid on the stolen cannabis or cannabis products and provide your distributor with documentation of the theft. The distributor is required to provide you with a receipt or similar document that indicates the amount of cannabis excise tax returned to you.

You are required to pay sales tax on all taxable sales despite the theft of cash. In addition, loss of merchandise due to theft is not deductible for sales tax purposes (as no sale occurred). However, since the loss of merchandise from theft may affect your cost of goods sold, you should maintain documentation in case of an audit.

For both sales and use tax and cannabis excise tax, acceptable forms of documentation for loss due to theft may include police reports and/or insurance claims.

CBD products that contain cannabis are subject to the cannabis excise tax. CBD products which are derived from industrial hemp plants and do not contain cannabis are not subject to the cannabis excise tax, even if the CBD product contains trace amounts of Tetrahydrocannabinol (THC).

The Cannabis Tax Law and the Health and Safety Code define cannabis and cannabis products. "Cannabis" is defined "all parts of the plant Cannabis sativa L., whether growing or not; the seeds thereof; the resin extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds or resin" and does not include industrial hemp.

"Cannabis products" is defined as cannabis that has undergone a process whereby the plant material has been transformed into a concentrate, including but not limited to, concentrated cannabis, or an edible or topical product containing cannabis or concentrated cannabis and other ingredients.

The California Department of Food and Agriculture (CDFA) regulates the industrial hemp industry. Please contact CDFA for specific information on industrial hemp.

The California Department of Public Health (CDPH) has regulatory authority over industrial hemp products. Please contact CDPH for specific information regarding industrial hemp products.

Providing free cannabis as samples or running “buy one get one free” promotions is not allowed. However, on and after March 1, 2020, California law provides that you may provide free medicinal cannabis or medicinal cannabis products to medicinal cannabis patients or their primary care givers. See the heading Donated Medicinal Cannabis below.

California law allows certain cannabis licensees to provide and receive cannabis or cannabis products trade samples (cannabis trade samples). As a cannabis retailer, you can receive cannabis trade samples from cultivators, manufacturers, distributors, and microbusinesses authorized to engage in cultivation, manufacturing, or distribution, but you cannot designate cannabis or cannabis products as trade samples and provide cannabis trade samples to other licensees or consumers. The cannabis excise tax does not apply to cannabis trade samples.

As a cannabis retailer:You should keep documentation indicating you did not pay the cannabis excise tax to a distributor for the cannabis trade samples you received.

You should use cannabis trade samples as required by the Department of Cannabis Control (DCC). Please go to DCC"s website for additional information regarding cannabis trade sample requirements.

Documenting receipt of cannabis trade samples:The following information should be included on documentation, such as a letter, invoice, note or printed form, between you and the licensee providing you with cannabis trade samples:

The documentation should be consistent with the information recorded in the California Cannabis Track-and-Trace system regarding the transfer of cannabis trade samples to you.

A cannabis licensee may use the CDTFA-230-CD, Cannabis Tax Exemption Certificate, as written certification that the cannabis or cannabis products were provided or received for use as trade samples.

Taxes may be due for cannabis trade samples:A cannabis licensee that receives cannabis or cannabis products as trade samples and later sells the cannabis or cannabis products is liable for cannabis excise tax and if applicable, cultivation tax along with applicable penalties and interest on the cannabis or cannabis products sold.

A cannabis licensee that sells cannabis or cannabis products designated as trade samples in a retail sale is liable for sales tax due on the cannabis or cannabis products sold.

Beginning March 1, 2020, California law provides that a cannabis retailer may provide free medicinal cannabis or medicinal cannabis products (medicinal cannabis) to medicinal cannabis patients or their primary caregiver. When you, as a retailer, donate free medicinal cannabis to a medicinal cannabis patient or their primary caregiver, the cannabis excise tax and use tax do not apply.

The medicinal cannabis patient must have a qualifying physician’s recommendation, or the patient or the patient’s primary caregiver must have a valid Medical Marijuana Identification Card issued by the Department of Public Health. When you receive medicinal cannabis designated for donation from another licensee, you must certify in writing to that licensee that you will donate the medicinal cannabis to a medicinal cannabis patient. You may use a document, such as a letter, note, purchase order, preprinted form, or the CDTFA-230-CD, Cannabis Tax Exemption Certificate to certify that you will provide free medicinal cannabis to a medicinal cannabis patient or their primary caregiver. You should keep a copy of the written certification that you provided to the other licensee.

When taken in good faith, the written certification relieves the distributor from their responsibility to collect the cannabis excise tax from you on any medicinal cannabis or cannabis products the distributor sells or transfers to you before January 1, 2023, relieves you from the liability for the use tax when donating the medicinal cannabis to a medicinal cannabis patient. However, if you later sell or use medicinal cannabis designated for donation in some other manner than for donation to a medicinal cannabis patient, you are liable for any taxes that are due, including the cultivation tax, if applicaple, cannabis excise tax and sales or use tax, along with applicable penalties and interest on the medicinal cannabis or medicinal cannabis products sold or used in some other manner than for donation.

For information on the sales tax exemption for certain medicinal cannabis sales, please see the heading Certain Sales of Medicinal Cannabis Exempt from Sales and Use Tax below.

There may be times when you run a promotion that discounts the selling price of a cannabis or cannabis product, including, deep discounts or two for the price of one discounts. The cannabis excise tax and sales and use tax still apply to sales of discounted cannabis or cannabis product.

In an arm"s length transaction, the distributor who sells or transfers the cannabis or cannabis product to you prior to January 1, 2023, will calculate the amount of cannabis excise tax due based on your wholesale cost plus the mark-up. You are not required to reconcile the average market price the distributor calculates for determining the excise tax due with your retail selling price. For example, if your average market price is $10.00 (wholesale cost plus mark-up) and you sell the cannabis for $1.00, the cannabis excise tax due is $1.50 ($10.00 average market price × 15 percent). As a cannabis retailer, you are required to collect the excise tax due from your customer. You are not required to separately state the excise tax on the receipt you provide to your customer, but the receipts must state, "The cannabis excise taxes are included in the total amount of this invoice."

In a nonarm"s length transaction, the cannabis excise tax due is based on your gross receipts. Therefore, if you sell cannabis product for $1.00, even if your wholesale cost is much more, the cannabis excise tax due is $0.15 ($1.00 x 15 percent).

Generally, if a sale is made for less than 50 percent of your cost when the value of the merchandise is not obsolete or about to expire, you do not owe sales tax but you do owe use tax on your cost of the product sold.

For example, you sell a cannabis product that is not obsolete or about to expire for $1.00; you originally purchased this product from your supplier for $10.00. Since your selling price is less than 50 percent of your cost to purchase the cannabis product, you owe use tax based on your purchase price of $10.00. If the sales and use tax rate at your retail store location is 9.5 percent, you owe use tax of $0.95 ($10.00 x 9.5 percent) on this transaction.

To pay use tax, you should report your cost (which is generally your purchase price) of the cannabis as "Purchases Subject to Use Tax" on your sales and use tax return. Those purchases become part of the total amount that is subject to tax.

However, if the cannabis or cannabis product is obsolete or about to expire, you owe sales tax based on the gross receipts (including the excise tax amount) of the retail sale. This applies to all merchandise regardless of whether you acquired it in an arm"s length or nonarm"s length transaction for cannabis excise tax purposes.

If you run a promotion where your customer buys an amount of cannabis or a particular cannabis product at the full selling price and then receives additional cannabis or cannabis product for a reduced price, you owe sales tax based on the amount you receive from your customer.

For example, you run a promotion that allows new customers who purchase an eighth of an ounce of cannabis for $35.00 to purchase another eighth of an ounce for $1.00. You owe sales tax based on your total selling price of $36 for this promotion, plus the excise tax. If the sales and use tax rate at your store location is 9.5 percent and the excise tax amount is $4.00, the sales tax due is $3.80 (($36.00 + $4.00) × 9.5 percent).

The Cannabis Tax Law provides that any person required to be licensed as a cannabis retailer by the Department of Cannabis Control, must collect the cannabis excise tax from a purchaser and for a person required to be licensed as a distributor by the Department of Cannabis Control to collect and pay to us any cannabis excise tax due on cannabis or cannabis products sold or transferred to a cannabis retailer before January 1, 2023.

For more information on the legal requirements that must be satisfied to operate as a cannabis collective or cooperative, please contact the Department of Cannabis Control to determine your cannabis licensing requirements.

For sales and use tax purposes, a cannabis collective or cooperative generally means a group of people organized for the mutual benefit of its members who equitably share ownership in the cannabis or cannabis products produced and the costs and expenses incurred in producing the cannabis or cannabis products.

Generally, a cannabis collective or cooperative charges a membership fee or requires a certain amount of labor be performed. Paying the fee or performing the labor entitles each member to a proportionate share of the cannabis or cannabis products produced. Sales or use tax does not apply to the transfer of cannabis or cannabis products to members of the collective or cooperative assuming each member of the collective or cooperative has an ownership interest in the cannabis, prior to its harvest, proportionate to their contribution, and no amount is charged above and beyond the equitable contribution of a member.

Sales tax does apply to any retail sales of cannabis or cannabis products if sales are made to individuals that are not members of the collective or cooperative, or if a member is charged an amount above his or her equitable share of the costs and expenses, or the member has no ownership interest in the cannabis or cannabis product prior to transfer.

The sales and use tax exemption applies to the retail sales or the storage, use, or consumption in this state of medicinal cannabis or medicinal cannabis products, as those terms are defined in the Business and Professions code section 26001. To obtain the exemption, qualified patients or their primary caregiver must furnish their valid Medical Marijuana Identification Card (MMIC) issued by the California Department of Public Health and a valid government issued identification card (ID) at the time of purchase.

To properly claim the sales and use tax exemption, you should not collect sales tax reimbursement on the qualifying exempt sales of medicinal cannabis or medicinal cannabis products. In addition, you should claim a deduction on your sales and use tax return for the qualifying exempt medicinal cannabis or medicinal cannabis products sales. To claim the exempt sales, you must verify that purchasers have the proper identification (a valid MMIC and a valid government issued ID) and maintain specific information for your records as explained below under the Record Keeping section.

Medicinal cannabis retailers that make qualifying exempt sales and claim the deduction on their sales and use tax return, should maintain the following records (either physical or electronic) for each transaction:

The purchaser"s nine-digit ID number and expiration date, as shown on the qualified patient"s or primary caregiver"s unexpired Medical Marijuana Identification Card (MMIC) (see below for example of a patient MMIC); and

When you have possession or control of the item you are selling, and can transfer ownership or use of the item to the buyer without further action on the part of the owner, you are considered the retailer of the item.

For example, your store accepts pipes and accessories to sell on consignment. You agree to sell the products, but will not pay for the product unless it sells. Your agreement authorizes you to sell the products and transfer ownership to the buyer. You are considered the retailer of the accessories you sell in this way and must pay sales tax based on your retail selling price.

The Department of Cannabis Control (DCC) provides that only licensed retailers or microbusinesses authorized to sell cannabis to retail customers may sell cannabis or cannabis products at a special event. The cannabis excise tax and generally the sales and use tax apply to any retail sales of cannabis or cannabis product.

For more information on what tax applies to your sales, see the Sales heading above. You will pay the cannabis excise tax due to a cannabis distributor for cannabis or cannabis products sold or transferred to you prior to January 1, 2023. You will pay the sales and use tax due to us on your sales and use tax return.

It is important to make sure that you appropriately register for a seller"s permit for each location you make sales. Generally, if you will be selling items at a location for less than 90 days, you are considered a temporary seller and are required to hold a temporary seller"s permit. You will need to register each temporary sales location. On the other hand, if you already hold a seller"s permit for a permanent place of business but also make sales at a temporary location, you will not need to register for a separate temporary seller"s permit. Instead, you must register for a sub-permit for each of your temporary locations.

Effective July 1, 2018, if you are a retailer who makes sales of tangible personal property that take place on the real property of a California state-designated fair (state-designated fairground), you must separately state the amount of those sales on your Sales and Use Tax return. Sales that take place on state-designated fairgrounds include over-the-counter sales on the fairgrounds and may include sales in which the property is shipped or delivered to or from the fairground.

The separately reported amount will be used for funding allocation purposes only. There is no additional tax or fee due on these sales. For more information on the new reporting requirement, please see Tax Guide for Reporting Requirements on State-Designated Fairgrounds.

When you purchase a product that will be resold, you can purchase it without paying sales or use tax by providing the seller a valid and timely resale certificate. Sales tax will apply when you sell the product at retail. However, when you purchase a product for resale without paying sales tax but, instead of selling it, you consume or use the product, then you owe the use tax based upon the amount of the purchase price.

To pay use tax, report the purchase price of the taxable items as "Purchases Subject to Use Tax" on your sales and use tax return. Those purchases become part of the total amount that is subject to tax.

Products you purchase for use in your business (signs, fire extinguishers, display cases, weight and measure equipment, computers, etc.) are subject to sales tax at the time of purchase. Your supplier will normally collect and report the sales tax. However, if you purchase equipment or supplies for use in your business online or from an out-of-state seller, the sale may be subject to use tax.

If the out-of-state seller does not charge California use tax, you should report the purchase price on your sales and use tax return. To pay the use tax, report the purchase price of the taxable products under Purchases Subject to Use Tax on your sales and use tax return. Those purchases become part of the total amount subject to tax.

In general, wrapping and packaging supplies, used to wrap merchandise or bags in which you place products sold to your customers, may be purchased for resale (see Regulation 1589 for more details). All other purchases of supplies are generally subject to tax.

In the example below, the computation of sales tax on a taxable sale includes a cannabis business tax. Sales tax is applied to the total selling price including the cannabis excise tax and business tax. This example is for an arm›s length transaction and assumes an 8.5 percent sales tax rate and a 10 percent business tax, but your actual rates may differ. You must use the rates in effect at the time of sale. Current sales tax rates can be found on our website. Please refer to the Nonarm’s Length Transaction section, above for a detailed example of how to calculate the excise tax and sales tax for a nonarm’s length transaction that includes a cannabis business tax.

This example is to illustrate how sales tax applies and is not intended to be used as a guide on how to calculate a cannabis business tax. We do not administer local government cannabis business taxes. Please refer to your local government for information on the application of a cannabis business tax.

You are required by law to keep business records so that we may verify the accuracy of your sales and use tax return and determine how much tax is due, when a return has not been filed.

Additionally, maintaining good books and records will help you keep track of your sales and purchases and assist you when preparing your sales and use tax return. Tax laws require that records must be kept for at least four years, unless otherwise directed by us. If you do not maintain records, we may consider it evidence of negligence or intent to evade the tax and may us assessing penalties.

The Medicinal and Adult-Use Cannabis Regulation and Safety Act requires a licensee to keep accurate records of commercial cannabis activity for a minimum of seven years. For example, every sale or transport of cannabis or cannabis products from one licensee to another must be recorded on a sales invoice or receipt. Sales invoices and receipts may be maintained electronically and must be available for review. Each sales invoice or receipt must include:

You must also request a refund of the cannabis excise tax paid to a distributor on cannabis and cannabis product that you later provided to qualified medicinal patients or primary caregivers for free from the distributor who sold or transferred cannabis or cannabis products to you prior to January 1, 2023. You will need to provide documentation to the distributor showing that the cannabis or cannabis products was provided for free to qualified patients.

If you believe you have paid more sales or use tax than you owe, you may file a claim for refund using our online services at onlineservices.cdtfa.ca.gov.

To submit a claim for refund, log in using your username and password, and click on the account for which you want to request a refund. The claim for refund is located under the I Want Tosection, More subsection. Select the Submit a Claim for Refund link and follow the prompts.

Claims for refund must state the specific reason(s) for the overpayment, specify the period for which you are making the claim, and the amount of the overpayment. For more information, see our publication 117, Filing a Claim for Refund.

Glass substrate with ITO electrodes. The shapes of these electrodes will determine the shapes that will appear when the LCD is switched ON. Vertical ridges etched on the surface are smooth.

A liquid-crystal display (LCD) is a flat-panel display or other electronically modulated optical device that uses the light-modulating properties of liquid crystals combined with polarizers. Liquid crystals do not emit light directlybacklight or reflector to produce images in color or monochrome.seven-segment displays, as in a digital clock, are all good examples of devices with these displays. They use the same basic technology, except that arbitrary images are made from a matrix of small pixels, while other displays have larger elements. LCDs can either be normally on (positive) or off (negative), depending on the polarizer arrangement. For example, a character positive LCD with a backlight will have black lettering on a background that is the color of the backlight, and a character negative LCD will have a black background with the letters being of the same color as the backlight. Optical filters are added to white on blue LCDs to give them their characteristic appearance.

LCDs are used in a wide range of applications, including LCD televisions, computer monitors, instrument panels, aircraft cockpit displays, and indoor and outdoor signage. Small LCD screens are common in LCD projectors and portable consumer devices such as digital cameras, watches, digital clocks, calculators, and mobile telephones, including smartphones. LCD screens are also used on consumer electronics products such as DVD players, video game devices and clocks. LCD screens have replaced heavy, bulky cathode-ray tube (CRT) displays in nearly all applications. LCD screens are available in a wider range of screen sizes than CRT and plasma displays, with LCD screens available in sizes ranging from tiny digital watches to very large television receivers. LCDs are slowly being replaced by OLEDs, which can be easily made into different shapes, and have a lower response time, wider color gamut, virtually infinite color contrast and viewing angles, lower weight for a given display size and a slimmer profile (because OLEDs use a single glass or plastic panel whereas LCDs use two glass panels; the thickness of the panels increases with size but the increase is more noticeable on LCDs) and potentially lower power consumption (as the display is only "on" where needed and there is no backlight). OLEDs, however, are more expensive for a given display size due to the very expensive electroluminescent materials or phosphors that