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ST. LOUIS -- Attorneys for the St. Louis Rams have filed a tax appeal with the state of Missouri, seeking a refund of about $400,000. The St. Louis Post-Dispatch reports that the Rams have also asked the state to forgive an additional $445,000 in unpaid taxes. So far, the state has refused to give any money back to the NFL team. The Rams have contested tax assessments before -- theyve filed six appeals since 2008, amounting to $4.7 million at face value. Theres no way to tell what happened with each case, but the Missouri Department of Revenue says four of the cases were settled. The state would not offer details, claiming that sales tax receipts are closed records. A message seeking comment from the Rams on Thursday was not returned. The Post-Dispatch reported that the appeals began after a state audit in September 2008, when the Rams were told that the team owed nearly $1.4 million in unpaid taxes on luxury club memberships. The Rams protested that assessment -- the first of the six appeals. "Some people are just a little more aggressive in trying to diminish their state tax bills," said Henry Ordower, a tax law professor at Saint Louis University. He said appeals have been more common in recent years because states have sought ways to increase their tax collection. "Every state has been more assertive in collecting state taxes," Ordower said. "States need money." The Rams collect about 4 per cent in state sales tax, 4.5 per cent in city sales tax and an additional 5 per cent for the city amusement tax, totalling about $13.50 on a $100 ticket. The team also sells something called a "club membership." Club memberships add $1,000 on top of the ticket price, and members get food and beverage discounts, entry to draft previews, training camp practices and special events, and other benefits. In the 2008 filing, the Rams argued that club memberships are benefits, not tickets, and shouldnt be subjected to sales taxes. In the other appeals, the team argued it is not subject to states sales tax at all. Then in 2011, the Rams said they discovered they were "erroneously" calculating sales taxes on a base ticket price inflated by the city taxes. That means the city was collecting about 40 cents too much on each $100 ticket. That led to appeals for reimbursement of $401,000 and $445,000 over the past two years. Mike Evans Buccaneers Jersey . 8 Iowa State on Saturday, sending the Cyclones to their third consecutive loss. The Longhorns (14-4, 3-2) got their biggest win of the season with their third in the row in the Big 12. Authentic Lavonte David Jersey . Despite the cost, effort and an improved steroid test, its possible that very few -- if any -- positives will be detected, Dr. Richard Budgett told The Associated Press in an interview. "We just dont know what the results from Torino will be," Budgett said. http://www.buccaneersstoreonline.com/Black-28-Vern...ns-Jers ey/ .Y. - Rob Manfred was promoted Monday to Major League Baseballs chief operating officer, which may make him a candidate to succeed Bud Selig as commissioner. Jameis Winston Jersey . P.A. Parenteau scored early in the third period to help the Avs edge Toronto 2-1 on Tuesday night. Cory Sarich also scored for Colorado (3-0-0), which is off to its best ever start. Mike Alstott Buccaneers Jersey . A statement from the worlds top-ranked player says all checks "were satisfactory and showed positive evolution" regarding the injury, which contributed to his loss to Stanislas Wawrinka in the final in Melbourne.ISTANBUL, Turkey -- Top-ranked Serena Williams advanced to the semifinals of the WTA Championships by sweeping past Petra Kvitova 6-2, 6-3 on Thursday. Williams, the defending champion, won all three matches in her group without dropping a set. Shes bidding for her fourth title in the elite, eight-women tournament. Earlier, Li Na outlasted Jelena Jankovic 6-3, 2-6, 6-3 for her second victory in two matches and eight-seeded Angelique Kerber upset No. 3 Agnieszka Radwanska 6-2, 6-2 to remain in contention for the semifinals. Radwanska was eliminated. Kerber went 0-3 last year in the tournament and this was her first win in the event. She will play Kvitova on Friday for a slot in the last four. Williams needed to win only a set to qualify and she breezed through the first despite fighting off three break points in the very first game. She quickly warmed up to overwhelm the fifth-seeded Kvitova, who won Wimbledon and the WTA title in 2011. Kvitova had to withdraw last year because of injury. "Something told me to hold serve in that game, and Im glad I did," Williams said. "Could have definitely changed things. I could still be out there. I really just dug deep and tried to hold. "When I play top players or a Grand Slam winner, such as Kvitova who has such a dangerous game, youve got to go in there knowing that anything can happen, and I have to be really focused." Williams did not stop after the first set and broke serve again for a decisive 3-1 lead in the second. Williams set up a match point with a service winner and won when Kvitovas return sailed into the net. She finished with 11 aces. "I think her serve is really big, so I knew I wanted to hold. I served well," said Williams, who has never lost to Kvitova in five matches. Williams, 32, is enjoying the finest season in her career, having already won 10 titles. She added the French Open and U.S. Open titles to bring her Grand Sllam record to 17 championships and is 76-4 for the year.dddddddddddd Making her eighth appearance in the event, Williams is looking to become the first player to successfully defend the title since Justine Henin in 2007. Henin was also the last to win 10 titles in a season, in 2007. Williams has clinched the year-end No. 1 ranking for the third time in her career after 2002 and 2009. The key to Lis victory in an error-filled match full of long rallies was her break of serve in the third set for a 4-3 lead. She never looked behind again, winning the last three games. Jankovic hit a backhand into the net on Lis second match point. The fourth-seeded Li has a 2-0 record in the White Group and looks likely to advance to the semifinals for the first time. Seventh-seeded Jankovic is 1-1. Jankovic is back in the tournament for the first time in three years. The two of them and Victoria Azarenka are vying to make the semis. "It was tight, yeah, but at least its better than the last two years," said Li, who won only once in 2011 and 2012. She was pleased to add she had one foot in the semis but her other foot was "still out of the door." Kerber is 1-1 in the Red Group. Radwanska fell to 0-3. "Im feeling good," Kerber said. "I was really playing very well today ... I was focused from the first point." Li holds a 6-4 career edge over her Serbian friend, but she had to work hard for her win. Both players were inconsistent and error-prone. Li had 45 unforced errors and 21 winners, Jankovic 36 unforced errors and 17 winners. "We had a great fight," Jankovic said. "In the third set it was just a couple of points. I got broken in that (seventh) game. She lobbed me, and the ball went on the line." Li followed the lob with a crisp backhand winner to take the game. "They were the crucial points at that stage and made a difference," Jankovic said. Cheap China Jerseys Cheap NFL Jerseys Cheap NFL Jerseys China Cheap Jerseys From China China NFL Jerseys Cheap Jerseys Cheap Jerseys China ' ' '
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