Article: Also known as "turnover tax," a gross receipt tax is sometimes implemented in place of a state income tax, so check into each state's laws regarding these taxes before you decide to where to incorporate. While income tax considers a company's revenue and allows for deductions, a gross income tax levies fees against all business transactions. This includes business transactions such as purchases of materials and equipment. Currently, Nevada, Ohio, Texas, and Washington are the only states to impose a turnover tax. Many people find this method to be economically harmful because it adds an extra layer of taxation. State income taxes are taxes that states levy on corporations based on the amount of income reported each year. Currently, forty-four states levy a corporate income tax, with the rates ranging from 4% (North Carolina) to 12% (Iowa). South Dakota and Wyoming are the only states that do not levy a state income tax (nor a gross receipts tax). North Carolina, North Dakota, Colorado, Mississippi, South Carolina, and Utah are the states with the lowest income tax rates, falling at or below 5%. Sales tax is a fee imposed on either the seller or the purchaser of an item or goods, so this is important to consider when you are thinking about where to incorporate your business. Business owners have to be concerned with obtaining registration for taxable sales, collecting appropriate taxes, and remitting and paying the appropriate taxes. When states don't have a sales tax, business owners can decrease the costs of materials and supplies. Alaska, Delaware, New Hampshire, Oregon, and Montana are states that do not assess a state sales tax against corporations. Keep in mind that if you sell your products online only, then you do not have to charge sales tax. However, if you sell online and you also have physical store, then you do have to charge sales tax. If you offer a service rather than a product, then you may also be able to omit sales tax from your customer transactions. For example, educational services are not subject to sales tax in New York, so if you have a tutoring business, then you would not need to charge sales tax. Make sure that you check your state's rules regarding sales tax if your business offers a service. Make sure that you look into each state's franchise tax as well before you decide where to incorporate. A franchise tax is a tax levied on corporations and businesses by the state for the privilege of conducting business transactions within a state's borders. Each state calculates their franchise taxes differently, possibly basing it on income, shareholders, or maybe forgoing a franchise tax altogether. Therefore, it is important to calculate how much you'll be paying in franchise taxes to determine if incorporating in a particular state is cost-effective. Franchise taxes are based on where the business operates, not where it is incorporated. For example, if you run a business from your home in Texas, but incorporate in Nevada because they have no franchise tax, you won't receive a tax break. Because you are operating in Texas, you will be subject to Texas franchise taxes. Many people consider moving business operations to Nevada because there are no franchise taxes in this state. If you have a brick and mortar business, then you might consider setting it up in Nevada. You can compare state franchise taxes to determine how they are assessed (based on income or stock), as well as the percentage or dollar amount paid.
Question: What is a summary of what this article is about?
Avoid states with gross receipt taxes. Look for states with low or no income tax. Think about states with no sales taxes. Consider the cost of franchise taxes.

Problem: Article: Take the overlapping ends and mark each of them 1.25 inches (3.2cm) from where they overlap each other. Use a piece of chalk to make these marks. If your binding is narrower or wider than 2.5 inches (6.4cm), then use half the width to determine where to mark the ends. Cut the binding at the marks to remove the excess fabric. Cut straight across the marks on the overlapping pieces. Unfurl the binding and then line the binding pieces up. Make sure the print sides of the binding strips are facing each other and the pieces are perpendicular to each other. The end of one strip should be even with the side of the other strip. The overlapping ends will form a square. Stitch a diagonal line across the square. This will create a diagonal stitch line that connects the two ends and creates a triangle of excess fabric that you can cut off. Do not stitch across the square going from the outside of the binding to the inside. Stitch across the square diagonally going from side to side. Cut just outside of the stitch line that runs diagonally across the square to remove the excess triangle of fabric. Then, open up the binding strips to reveal the right sides of the binding fabric again. Your strips should be connected by a diagonal seam, which allows you to sew the binding onto your quilt without the raw edges of the seam showing. After you have finished closing up the binding, you will need to attach the binding to the edges of your quilt. Pin the binding to your quilt so that the right sides of the binding and the right sides of the quilt are facing each other. Then, sew a straight stitch 0.5 inches (1.3cm) from the edges of the quilt going through the quilt and binding. After sewing the binding all the way around the quilt, fold the binding over to the opposite side of the quilt so there is an even amount of binding on both sides of the quilt. Then, sew a straight stitch into the seam you have created to secure the other side of the binding.
Summary: Mark the binding 1.25 inches (3.2cm) from the overlap for 2.5 inches (6.4cm) binding. Cut the binding where you have marked it. Match up the print sides of the binding ends so the pieces are perpendicular. Stitch across the square from one corner to the other. Cut off the excess fabric and open up the binding. Sew the binding onto the edges of your quilt.

Many services provide a place to host your BBS, and generally offer guaranteed uptime, easy setup, domain names, and customer support. Many forum hosting providers now include a service that automates forum installation of 2 of the more popular forum software applications, SimpleMachines and phpBB (if so, follow your hosts instructions to install and then skip to the login portion of the instructions below). Consider free open source software that's very well supported, both in terms of development and community support. You will need this to upload your PHP content to your host. Set this up on your host through the control panel of your domain. Go to example.com/forumdirectory/install.php to install and configure your forums. In your FTP client, go to config.php > Properties and set the CHMOD settings to 666. Follow the instructions on install.php. After finishing installation, go to the CHMOD settings of config.php and change them to 644 (if you are using phpBB 2). Delete the install and contrib directories. Go to example.com/forumdirectory/index.php. Login and go to the admin panel to customize your forum.
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One-sentence summary --
Register a domain at a host who supports PHP. Download forum software. Download an FTP client. Create a MySQL database. Set up your forums. If you are using phpBB: Clean up time. Login and Customize