Basis of tax. The state general sales tax is due on the sales price [R.S. 47:301(13)] for transactions subject to the sales tax and on the cost price [R.S. 47:301(3)] for transactions subject to use tax.
Hyperkinesia, also known as hyperkinesis, refers to an increase in muscular activity that can result in excessive abnormal movements, excessive normal movements, or a combination of both. The word hyperkinesis comes from the Greek hyper, meaning increased, and kinein, meaning to move..
Hypertonia in infants is a condition characterized by rigid muscles, difficulty with mobility and flexing, and muscle tension when resting. The primary cause of hypertonia is an injury to the central nervous system (CNS) in utero, during childbirth, or following childbirth. When the motor pathways in the CNS are damaged, the brain cannot effectively communicate to the bodyâs muscles and reflexes.