Knee effusion, colloquially known as water on the knee, occurs when excess fluid accumulates in or around the knee joint. There are many common causes for the swelling, including arthritis, injury to the ligaments or meniscus, or when fluid collects in the bursa.
Private for-profit schools include primary and sec-ondary schools, colleges and universities that provide education equivalent to that furnished at public schools. For-profit schools must pay sales or use tax on purchases of taxable goods and services. Private for-profit career schools, such as business schools, licensed under M. S. Chapter 136A, must pay sales or use tax on purchases of taxable goods and ser-vices.
Certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined by the statute, are exempt from sales tax for this time period only. The sales tax holiday applies to state and local sales taxes when a local jurisdiction chooses to participate in the holiday. However, local jurisdictions can choose to not participate in the holiday if they enact an ordinance to not participate and notify the department 45 days prior to the sales tax holiday.