The Great Basin's Lehman Cave

"There are two kinds of rocks in Lehman Caves," the park ranger told the group. "Headbangers and kneknockers. Watch for both when you're in there." Then she led us through a heavy door and into a long concrete tunnel. The patter of our footsteps raced and collided along the tunnel's length. The placid, 50-degree Fahrenheit (10-degrees Celsius) air chilled us as we passed through the door that completed the airlock, and we finally entered the subterranean labyrinth.

When the sun is setting, Great Basin National Park in east-central Nevada lies in the shadow of the Snake Range's Wheeler Peak, which, at 13,063 feet (3982 meters), is the highest point wholly within Nevada. Millions of years ago, magma intruded into the joint between the quartzite, constituting most of the Snake Range, and the limestone along the range's eastern flank. The magma's heat metamorphosed some of the limestone into marble. That was the crucial first step in the formation of the caves.

At one time, the climate of eastern Nevada was more humid than it is today and, consequentially, the water table was higher. Rainwater, which absorbs carbon dioxide from the air to form carbonic acid – the weak acid of soda pop – soaked into the ground and dissolved the marble. As the climate discharged, the water table dropped, and the trickling water emerged into vaulted rooms and passageways. Losing its carbon dioxide, the liquid deposited its burden of the mineral calcite (calcium carbonate) at the slower than snail's pace – an inch per century – to form soda straws, stalactite daggers, stalagmite stumps, mysterious shields, graceful draperies and columns resembling the ruins of ancient Greece. To keep the difference between cave features clear in your mind remember that the word "stalactites" has the letter "c" and this feature falls down from the ceiling, and the word for the other well-known feature "stalagmites" has the letter " g "and comes up from the ground. So it's "c" for ceiling (stalactite) and "g" for ground (stalagmite).

Actually, stalactites turn out to be soda straws that became plugged up. Soda straws have mineral-laden water dripping down through the center and leaving behind rings of minerals that can extend great distances if left undisturbed, up to 30 feet (9 meters). If the end becomes plugged, however, water can start dripping down the outside of the straw leaving minerals on the outside of the straw that continue to grow in an outward direction, so becoming stalactites, as the former straw now starts to thicken.

Into the Gothic Palace

As the ranger led us past the cave's natural entrance and into the Gothic Palace, she paused to tell us about Absalom S. Lehman. The proprietor of a ranch on the eastern slopes of Wheeler Peak, Lehman discovered the cave in 1885. In that year, he guided 800 people through his rooms and passageways; visitors had to climb down ladders into the vertical entrance, using only candle lanterns for illumination, according to the ranger.

When our group was a little farther along the path, the ranger turned off the electric lights, leaving only a candle lantern as our light source. As she raised the lantern from the ground, haunting shadows shifted across the somehow enlarged chamber. "Can you imagine exploring the caves this way?" she asked. After the lights were switched back on, we continued our six-tenths of a mile (1 km) journey through the white complex of narrow, twisting passageways and voluminous chambers. Some corridors were like art galleries displaying their sculptures openly. Other corridors obscured their treasures in confounding folds.

The Wedding Chapel and Beyond

After the Gothic Palace, with its arching ceiling and tall columns, we reached the spacious Wedding Chapel, which was actually used for five wedding ceremonies in the 19th century. In the adjacent Music Room, early tour guides would produce musical notes by tapping on the stalactites with mallets. However, this practice was discontinued after some of the stalactites were found crumbling.

Up past wooden stairs, our group came upon the Tom-Tom Room, which has the most famous geological feature of Lehman Caves – saucer-shaped plates called shields or pallets, angled out from the walls. No one knows exactly how shields develop. They may form when water, under pressure, emerges through cracks in the walls to deposit thin films of calcite, creating numerous pairs of facing plates that seem to defy gravity. Gradually, water builds columns underneath many of these shields. They only occur in one percent of all known limestone caves; so Lehman Caves would be special if only for its abundance of shields.

Going past the Dragon's Den and the Queen's Chamber, the ranger reached the Lodge Room at the crossroads of the trail system in the caves. She described how Clarence T. Rhodes, the first custodian of the cave after it had become public property, had urged members of the Knights of Pythias and the Boy Scouts from nearby Ely, Nevada, to hold their meetings here. Since the government did not have any money in the state budget to pay him. Mr. Rhodes was entitled to any fees he might charge for admission and, therefore, had a vested interest in promoting the caves. Unfortunately for the Lodge Room, those visitors knocked down some of the ceiling formations to provide headroom, and the soot from their fires is still visible along the walls.

On through a tunnel, the ranger led us to the Inscription Room. A glance at the sooty letters and numbers on the ceiling and walls immediately told us the reason for the name. After pointing them out, the ranger shined her flashlight near the tunnel we had come through to show us a low crawl space. "This is the old way to get into this room," she explained. With only an 18-inch (45 cm) clearance, the passage earned the name of Fat Man's Misery for those early visitors who made it through. To celebrate their quest, they marked the room with their initials or the date, the earliest of which is from the 1890's.

The plunking of water greeted us in the Cypress Swamp. Miniature gods of Mt. Olympus may have luxuriated in the delicate, rimstone-dicked pools along with a few curious, calcite creatures. The largest pool was named Lake Como, by Mrs. Rhodes after the famous lake in the Italian Alps.

The ranger saved the best for last. The Grand Palace offered us a gopher's-eye-view of orange carrot-like stalactites, beet-shaped stalagmites and other root-like shapes in this veritable garden of natural rock formations. On some columns, contorted stubs called helictites – looking as though someone had included wax beans – pointed every way, defying gravity.

The Parachute, the symbol of Lehman Caves, was frozen in time with its shield catching the air above dangling stalactite cords. We continued thinking heavenward on seeing the Angel's Wing, a vertical shield overflowing with a tapering column, and on passing by flushed columns called the Pearly Gates. The Glacier, composed of floodstone where water deposited calcite while running over a sloping wall, crept in from one end of the chamber. Elsewhere, lacy crystals of aragonite, another form of calcium carbonate, decorated the wall. On our way back through to the exit tunnel, we were again reminded that Nature's artful hand had graced Lehman Cave.

The Nature Trail

Outside the exit tunnel, a nature trail begins. By following it, you can learn more about the history of the park at the old cabin where Clarence Rhodes once lived, and get acquainted with the trees and shrubs of the park. Actually, the Snake Range gives you the opportunity to explore five different plant communities, representing the changes in vegetation from Mexico to Alaska. The first community, the upper Sonoran, named after Sonora, Mexico, surrounds Lehman Caves with piƱons and junipers and extends down toward the Snake Valley.

By driving 12 miles (23 km) toward the Wheeler Peak Campground, you can see the rest of the life zones. The transition zone of ponderosa pines, white fir and mountain mahogany begins around the Lehman Creek Campground, which has the largest mountain mahogany (Cercocarpus ledifolius) in the world. Quaking aspens are here and on up the mountainside.

Higher up the steep, twisting road, near the Peak overlook, the Canadian life zone begins, with Douglas fir and Englemann spruce predominating. From the overlook, craggy Mount Jefferson Davis is to the left and Wheeler Peak is to the right.

In a sense, you're near the Hudson Bay by the time you make it to the Wheeler Peak Campground at about 10,000 feet (3048 meters). Limber pine, Engelmann spruce, and aspens shade the campsites. A trail system leads you to timberline, the highest margin of the Hudsonian zone, where an interpretive trail shows you the oldest living things on the planet – bristlecone pines (Pinus longaeva). The oldest bristlecone, at almost 5,000 years, grew on the slopes of Wheeler Peak before being cut down in 1964.

It was named Prometheus by locales, whoave individual trees names including Buddha and Socrates. The story has it that a geographer studying Ice Age features tried to take a core sample of Prometheus in order to find its age. When the core sample boring tool broke, he refused to cut it down, with the Forest Service's permission. It was only afterwards when he countered the rings that he realized he had cut down the oldest known tree on Earth. It was later determined to be 4862 years old. Older bristlecone pines have been measured over the years since, but for a time, Prometheus held the record.

Lastly, the Arctic-Alpine zone extends up to the summit of Wheeler Peak, attainable by ascending 2,600 feet up a strenuous four-mile (6.5 km) trail. Little grows in this zone, except lichens, mosses, some hardy wildflowers and grasses in protected places.

On the way up to the campground, turn at an interpretive trail that tells the story of early gold mining in the area. To facilitate placer mining, the Osceola Placer Mining Company constructed a 30-mile (48 km) long ditch from Lehman Creek around the mountains in the early 1880's. Their most notable find was a 24-pound (10.9 kg) nugget. The trail leads out to some of the remains of this project.

Another interpretive trail lies along the dirt road to the Baker Creek Campground. The Forest Service has laid out a trail of rock art made by the native culture pre-dating the present-day Paiute, Goshute and Shoshone tribes.

The best rock art in eastern Nevada, though, is the sculptures that Nature itself created in Lehman Caves.


To get Great Basin National Park, drive about 68 miles (110 km) east from Ely, Nevada, along combined US Routes 6 and 50 to their junction with State Route 487, then south to Baker and, finally, west along Route 488. Cave tours, which last an hour for the Lodge Room tour to an hour and a half for the Grand Palace tour, cost $ 8 and $ 10, respectively for adults, or $ 4 and $ 5 respectively for children 5 – 15 years old and seniors, but are free for children under 5 for the Lodge Room tour. Children under 5 are not allowed on the Grand Palace tour. Today, a paved path and tunnels make spelunking skills unnecessary but it still helps to have some level of fitness for these tours.

The park has five developed campgrounds and seven primitive campsites. The town of Baker has a motel and two private campgrounds, while additional accommodations are available in the cities of Ely in Nevada and Milford and Delta in Utah. Trails lead through these forests, to mountain peaks and to lakes and creeks of the Snake Range. The visitor center is outside the park in the town of Baker, so you can check on getting a campsite while arranging for your cave tour before you arrive at the park itself. For more information, write to Great Basin National Park, 100 Great Basin National Park, Baker, NV 89311 or call (775) 234-7331.

The Great Basin National Park website is at: . Cave tour reservations can be made at .

Million Dollar Mud

You probably remember the great California Gold Rush of 1849; but did you know there was another gold rush in Nevada about the same time?

Gold was found at the head of Six-Mile Canyon in Nevada in 1859 by two miners named Pat McLaughlin and Peter O'Reilly. Another miner, Henry Comstock, found their claim and convinced them that it was actually his! So history remembers 'The Comstock Lode.'

Unlike the California miners, those working in Nevada had a real problem. There was a sticky blue-gray mud that clung to everything, including their picks and shovels.

They cursed the gummy muck as they dug down through it to the precious gold. Tons of the dreaded mud were pushed away and piled high as the hungry miners pushed deeper into the hills and mountains.

Then one day, somebody got curious about what the mud was made of and decided to have some of it assayed. Well it turns out that it was silver ore, worth in excess of $ 2000 a ton. One report said it assayed as high as $ 3000 a ton! This was in the 1850's when $ 1.00 had nearly the same purchasing power as $ 25.00 does today!

Word spread quickly about the bonanza in Nevada – the richest silver deposit in the United States. But it was not until a hundred years had passed before the real 'Bonanza' was discovered when a television series of that name was born out of the legend of the 'sticky blue mud.' The television series lent 14 seasons and made millions in revenue!

There will be times when life 'gums up the works' with unexpected encumbrances – your shipping department is late, your orders get lost, a road on the way to work is blocked; and that is a perfect time to take a good long look at the challenges you are facing and discover whether they have a 'silver lining.'

More than one innovative corporate executive has gone looking for trouble and found that the trouble he made his or her company a fortune!

Top West Coast Allied Health Schools

The West Coast of United States is a fertile land for Colleges and other educational institutions. These include many Top Ranked Allied Health Schools also. West Coast includes states like Alaska, Arizona, California, Oregon, Idaho, Nevada, Utah and Washington.

In Alaska, the Top Allied Health Schools like Charter College in Wasilla and Anchorage offering various Diploma Programs in Medical Billing, Coding and Transcription and Medical Office Management and Administration and also Medical Insurance Specialization. Apollo College in Tucson, Mesa and Phoenix, Arizona College of Allied Health, Fortis university, the Bryman School, Western International University, Brown Mackie school, Brookline College, Lamson, Caliber College in Phoenix, Tucson College and Kaplan university are the major Allied Healthcare Colleges in Arizona State.

California is also famous for its Health Care Colleges like Pacific College, Cleveland Chiropractic, CSI Career College, Empire university, San Joaquin school, Everest university, American Career and Concord Career Institute. New Bridge and Heald College are also reputed colleges in California.

Oregon attracts not only natives but also students from all parts of the world. The Sate has so many Colleges offering Diplomas in Health Care Administration and Dentistry. Pioneer Pacific University which has campuses through out the State, Heald and Everest College are some of them.

The Top Allied Health Colleges in Idaho are Stevens-Henager and Brown Mackie College. Both of these colleges have campuses in Boise and offer Diploma Programs in Surgical Technology and Respiratory Therapy Technology.

Nevada has many good Allied Health Care Colleges to its credit such as Career university of Northern Nevada in Reno, Academy of Healing Arts in Las Vegas, Milan Institute, High Tech Institute, North West Health Careers in Las Vegas and Nevada Career Institute in Nevada. Most of these colleges offer Diploma Programs in Surgical Technology, Medical Office Administration, Pharmacy Technology, Surgical Technology and Respiration Therapy Technology.

Eagle Gate university which has campus in Layson, Ameritech, Utah Career College in West Jordan and Layton, Certified Careers Institute in Clearfield, Provo and Stevens Henager College are High Ranked Health Colleges in Utah. Stevens-Henager College has many campuses in through out Utah in Salt Lake City, Logan, Ogden etc.Utah Career College offers Diploma Programs in Veterinary Technology also.

Pima Medical institute is one of the Top Allied Health Care College in Washington. It has campuses in Seattle and Renton. It offers many Diploma Programs in Dentistry and Hygiene as well as Medical Billing Coding ad Transcription. Other Top Colleges in Washington are Everest College in Bremerton and Renton, Apollo College in Spokane, Charter College in Pasco etc. Everest Colleges in Washington are famous for its Medical Insurance Specialization Programs.

Apart from this, Argosy University and DeVry University too have centers in Washington. Keller Graduate School of Management under DeVry University has campuses in Bellevue, Federal Way offering many Diploma Programs in Health Care Management as well as Health Care Information Technology. Argosy University has campus in Seattle only where Bachelor’s Degree is offered to Health Care Management Students.

The Rubies of the Silver State

It’s the Yosemite of Nevada. Lamoille (“luh-MOY-uhl”) Canyon in northeastern Nevada’s Ruby Mountains is a glacier-carved feature in the middle of an arid land. The Ruby Mountains themselves are a surprise, as they support aspens and mountain goats and other critters that one doesn’t expect to find in the desert. The many lakes in this area are also home to many kinds of trout. These creatures thrive here because the Rubies are among the highest and wettest of the Great Basin’s mountain ranges.

The best place to begin your visit to the Rubies is in Elko, Nevada, off Interstate 80. This is the seat of Elko County, one of the largest counties in the United States. The friendly people of the Elko Chamber of Commerce at 1405 Idaho Street can help you plan your visit and arm you with plenty of literature. You’ll also want to check on what events will be taking place in Elko. For instance, the town hosts the Cowboy Poetry Gathering in January, the Elko Western Festival Days and the Elko Mining Expo in June, and the National Basque Festival (the oldest and largest of the Basque celebrations in Nevada) in July. And in September the Elko County Fair and Livestock Show takes place, as well as the Man-Mule Race, a 20-mile jaunt from Lamoille to Elko.

To gain an even better understanding of the region, visit the nearby Northeastern Nevada Museum at 1515 Idaho Street in Elko. Perhaps one of the best local museums in Nevada, this facility exhibits local artifacts, slide shows, and traveling displays of the winners of an annual photo contest.

A third excellent “first place” to visit is the Humboldt National Forest office at 2035 Last Chance Road, in Elko. You can find out where to camp and picnic in the Humboldt National Forest, which encompasses the Ruby Mountains.

Once armed with knowledge, head west from the Elko Chamber of Commerce or the museum on Idaho Street until you reach 12th Street. Turn left and follow the signs for state routes 227 and 228. After proceeding 1.3 miles from the museum, turn left at the junction with the state routes onto State Route 227. After another 3.2 miles you’ll reach Elko Summit and can look ahead to your destination, the Rubies. Stay on Route 227 toward Lamoille; before reaching the town, turn right onto Lamoille Canyon Road, approximately 19 miles from Elko.

The Ruby Mountains, like other ranges in the Great Basin, are long and thin; they measure 100 miles long and a maximum of 10 miles wide. The Rubies are geologically complex, consisting of ancient metamorphic rocks such as gneiss (metamorphosed granite), slate (from metamorphosed shale), and quartzite (from sandstone), all found in the northern two-thirds. Mixed in with these major rock types is garnet, a semiprecious stone that is usually red. The garnet was mistaken for ruby by early settlers, and thus the range acquired its name. The southern third of the Rubies consists of limestone, which makes for a drier-looking landscape. Rain tends to soak through the limestone. The mountains also have a steep eastern face and a gentle western slope, which, from a mountain-range-type perspective, puts the Rubies in good company. Many of the Great Basin mountain ranges, as well as the Sierra and the Tetons, sport this profile. And as do the Sierras and Tetons, the Rubies offer ample evidence of being ground down by glaciers, especially in Lamoille Canyon.

Lamoille Canyon Road – the 13.5 mile drive from the junction of state routes 227 and 228 – takes you from the sagebrush plains at an elevation of 5,800 feet; enters the Forest Service Scenic Byway; and continues another 12 miles up along Forest Service Road 660 to the subalpine zone at the Roads End trailhead, situated at an elevation of 8,850 feet. As you drive to Lamoille Canyon, look for the four road signs that demarcate the forest’s self-guided natural history auto tour.

The Rubies were subjected to glacial carving during the Pleistocene Epoch between 10,000 and 3 million years ago. The glaciers in this range were some of the largest and deepest in the Great Basin, and were some of the few that actually reached the adjoining plains. The first indication of Lamoille Canyon’s glaciated past is its U-shape. As you continue up the canyon, you’ll also notice side canyons that hang high up on the walls. These hanging canyons are another glacial feature. The main glacier in a canyon carves downward faster than the smaller tributary glaciers, thereby leaving the canyons hanging after the glaciers recede.

Besides glacial evidence, Lamoille Canyon offers many recreational opportunities. Among them are camping, hiking, fishing, horseback riding, bicycling, snowmobiling, cross-country skiing, nature observation, and picnicking. The first picnic location you’ll come to is the small but attractive Powerhouse picnic area. A particularly good time to visit this spot is when the creek is full from springtime snowmelt. It offers five sites for families and one group site for 25 people, but no piped water.

If you’re traveling with motorhomers, your first opportunity to camp is where the Right Fork of Lamoille Canyon meets the main canyon – a campground managed by the Elko County Lions Club. Groups of at least 25 people are accepted here; the facility is not designed for single-family camping. To make reservations, contact Heidi Draper at (775) 934-2096. From the Right Fork, the Forest Service offers camping in dispersed primitive sites downstream of the Powerhouse Picnic Area. The canyon’s only developed campground is farther up at Thomas Canyon. It offers 42 sites with water and rest rooms. All of the sites are available on a first-come, first-served basis; however, 19 RV non-electric sites and 16 standard non-electric sites can be reserved online. (see resource box)

A highlight of your canyon tour along Lamoille Canyon Road comes next on the Lamoille Hanging Canyon Nature Trail. One of several hiking trails within the forest, this half-mile-long trail starts at the Avalanche Overlook and leads through aspens, whose yellows and oranges can be enjoyed during the fall. You’ll learn that the Ruby Mountains began as sediment in an ancient ocean that covered much of the West a half-billion years ago. Later, magma intruded into these sediments, leaving pockets of granite when the magma cooled. By the time the Rubies were uplifted 15 million years ago, these rocks had been metamorphosed into the gneiss, marble, and schist that we see today. The glacier that carved Lamoille was 700 feet thick at times, and exerted almost 40,000 pounds of pressure per square foot on the rock.

Combine that with the fact that the glacier flowed one to three feet per day, and you can imagine how much grinding the rocks were subjected to. The creek that flows through this canyon bottom now is home to beavers that feed on the inner bark of the aspens. The canyon bottom boasts the best soil in the area and has the most luxuriant plant and animal life. As you look up at the canyon slopes, you’ll notice that they’re much different from the bottomland. The north-facing slope lacks the good soil but is cooler and moister than the opposite canyon wall, so it supports aspens, limber pines, and other scrubby growth. The south-facing slope receives sunlight more directly year-round, and so it is hotter and drier. This type of climate supports sparse growth dominated by mountain mahogany, and limber pines at the highest elevations.

Another good place to enjoy aspens is the Terraces picnic area, situated approximately 1/2-mile farther up the canyon from the nature trail. This is the most complete picnic spot in the canyon, with piped water, toilets, tables, and grills. It also provides an aspen-framed view down into the canyon.

From there, the byway gradually curves southward, reaching its end at appropriately named Roads End trailhead. At this point, you’ll be in the subalpine zone at 8,850 feet above sea level. The two picnic sites here lack fire pits but otherwise can serve as a spot for a snack before heading off on the Ruby Crest National Recreation Trail. This 40-mile-long trail heads south to Harrison Pass and covers much of the 90,000-acre Ruby Mountains Wilderness Area.

This wilderness actually extends from near Secret Pass at the northern end of the Rubies and reaches almost as far south as Harrison Pass. It preserves the character of most of the higher elevations, including the largest area of alpine habitat in the Great Basin. The region’s flora has more in common with the alpine country of the Rockies or the Sierra than with other Great Basin ranges. In the 1960’s, mountain goats were introduced here, and beginning in 1989, Rocky Mountain bighorn sheep were reintroduced, thus giving the Rubies a faunal touch of the Rockies.

Roads End is a popular trailhead for hikers and backpackers who want to enjoy the highest elevations of the Rubies. Incidentally, the highest point in the range, Ruby Dome, at 11,387 feet, is not along the crest trail, but is actually situated just south of Lamoille Canyon. But the crest trail takes the adventurous near many peaks that are more than 11,000 feet tall. This trailhead is also popular with anglers who enjoy fishing in the many lakes of the wilderness. All of the trails are open from late June through September, depending on how long the snow lingers.

If you want to see one of those Ruby Mountain lakes, then head up the trail near where the loop at Roads End begins. Take the steep hike for a four- to six-hour round trip to Island Lake, which sits in a cirque at the 9,672-foot elevation. Brook trout lurk under the lake’s 7-1/2 acre surface.

Enjoy the different perspective you’ll get of the canyon on your drive back out. Once you’ve returned to State Route 227, turn right and proceed approximately 1/2-mile to the little ranching town of Lamoille. The town was named by Thomas H. Waterman, who, along with John P. Walker, first settled there in 1864. The area reminded Waterman of his home in Johnson, a town in Lamoille County, Vermont.

As you head back toward Elko on State Route 227, take State Route 228 toward Jiggs to continue your Ruby Range exploration. Three miles beyond Jiggs, turn left, or east, toward Harrison Pass. After 3.5 miles, the pavement ends, but the dirt road is well maintained. In another 1.2 miles, you’ll cross the Humboldt National Forest boundary. Then, in 6.3 miles, you’ll reach 7,248-foot Harrison Pass. Ruby Valley will be ahead. Go down the other side for 3.4 miles and turn right into Ruby Lake National Wildlife Refuge.

The refuge headquarters is 7.6 miles from the Harrison Pass Road junction. At this facility bird lists and other wildlife information are available, as well as information about fishing, camping, and boating.

Ruby Lake owes its existence to the Ruby Mountains in this southern third of the range. Remember, this section is mostly limestone, which absorbs rain and snow. Well, that water doesn’t just disappear. It emerges as springs at the base of the mountains and forms this lake. The national wildlife refuge was established around the lake in 1938 and is home to ducks, geese, wading birds, and shorebirds. It is also one of the few refuges that boast nesting sandhill cranes and trumpeter swans among their occupants.

The lake’s greatest attraction is that it harbors trout and bass. Anglers can be numerous on the water at times, but regulations keep fishing from getting out of hand. Nevada state fishing licenses are required, and season, boating, and bait regulations should be checked before you head out. Fishing for bass is most productive in the middle of summer, and fishing for trout peaks in June and in the fall.

The refuge offers its own 35-site campground south of the headquarters with no-hookup sites; a dump station is located nearby.

From this campground, you’ll have 60 miles to return to Elko over Harrison Pass. That will give you a chance to see much of the length of the Rubies on your way – a chance to reflect on what you’ve seen and learned about the Yosemite of Nevada.

The End

A CPA Helps Business Owners Understand Payroll Taxes

Payroll taxes can be a headache for business owners. Employers are required to withhold some types of payroll taxes from an employee's paycheck. Some must be paid by both the business owner and the employee, while some are the responsibility of the business owner alone. Along with understanding the different types, employers must stay up-to-date on the amount of each tax, as well as the most current legislation relating taxes. Many business owners consult a CPA to make it easier.

What Are Payroll Taxes?

There are federal and state payroll taxes. A CPA can help business owners understand both types, but state payroll taxes typically create more problems for employers because the requirements are different depending on the location. In Nevada, there are no state income taxes. Individuals and business owners are only required to pay federal income taxes, social security, and Medicare. Like most states, Nevada does have an unemployment tax that business owners must pay. Nevada also requires many employers to pay an additional payroll tax, known as the Modified Business Tax.

Federal Payroll Taxes

The amount of federal income tax that a business owner takes out of an employee's paycheck is determined by an IRS W-4 form. Employers are required to have every employee complete a W-4. Generally, social security and Medicare (FICA) are shared equally by the employer and the employee. But in 2011, the employee tax contribution rate was lowered to 4.2% for social security. Business owners are still required to pay 6.2% on all wages less than $ 106,800. Medicare tax rates are still 1.45% for both parties.

Unemployment Taxes

Unemployment taxes are collected by the federal government, as well as individual state Governments, to fund the unemployment program. Most business owners are required to pay unemployment taxes by filing a Form 940 with the IRS. As of July 1, 2011, the federal unemployment rate is 6%, but a credit of 5.4% is available for employers who pay state unemployment taxes. In Nevada, the state unemployment tax is referred to as unemployment insurance tax, or UI tax. Calculating the UI rate depends on several factors that are best explained by a Nevada CPA.

UI Tax Rate

Any business owner in Nevada who pays at least $ 225 in wages within one calendar quarter is subject to UI taxes. The amount of the tax is a percentage of every employee's wages, up to $ 26,400 (2012 wage limit). New businesses pay 2.95% for the first 14 to 17 quarters in operation. After this period, the UI tax rate is determined by Nevada's 'experience rating.' Depending on how much a business pays in UI taxes and the unemployment benefits its employees receive, the UI tax rate can range from 0.25% to 5.4% of the total taxable wages the business has paid.

Modified Business Tax

On October 1, 2003, the state of Nevada made it a requirement for owners to also pay an excise tax on their paid wages. The Modified Business Tax is quarterly based on an employer's gross wages and paid to the Nevada Department of Taxation. This is in addition to the UI tax that is paid to the Employment Security Commission. The current rate is 0.63%, and there are no wage limits or caps to benefit the business owner. There are discounts available. Most of these credits are associated with health care payments.

Many owners are unsure of the legislation concerning payroll taxes, but failing to comply with state and federal laws can be detrimental to a company. An experienced Nevada CPA is the best resource for learning more about federal payroll taxes, as well as current information on the UI and Modified Business taxes.

Godber Turquoise Mine – Still Producing Beautiful Gems

The state of Nevada has many old mines, which once produced beautiful turquoise gems. Unfortunately, few of them are being worked today, in spite of the new resurgence of the popularity of turquoise. For many years, the US had a historical tradition of small-scale mining, and individuals or small groups of miners would spend part of the year working the higher-grade sections of old mines and ship the high-grade ore to be processed at smelters or other facilities. Those individual prospectors that made a valuable find could make a decent living off their claims – or at least a nice supplement their other income. In the 1940s and 1950s, that tradition began to die out and only a few hardy souls remain that work their claims on a small scale and make a living off them.

There are however, exceptions. The Godber turquoise mine in Lander County, Nevada is still worked on a part time basis. It has also been known as the Dry Creek or Burnham mine, and is located north of Highway 50, about 30 miles east of Austin, in central Nevada. The mine is famous for very hard, high quality deep blue turquoise with a dark colored spider web type matrix. The current owners have been working their mine for the last 6 years and have uncovered a good quantity of that very fine high quality turquoise – the type the mine has been famous for producing.

Compared to metal mining, there are some advantages for small mining operations that specialize in mining gemstones: there is little competition from big companies because of the “labor intensive” nature of gemstone mining, these is a growing demand for all “American” gemstones, there is no need to process the ore with toxic chemicals or ship large tonnages to be processed. Some gems can recovered with simple gravity processes, others are harvested by sight of the gem across a screen or conveyor. Just as there are advantages, there are also some disadvantages in mining gemstones: the miner has to put far more effort into marketing the mine product, and the gems often have their highest value only after cutting, or even making into finished jewelry.

Turquoise has been gaining in popularity in recent years, and good quality Nevada turquoise is in demand. American material generally brings a higher price than equivalent turquoise from other countries. The better grades of turquoise are those which are strong and hard enough that they do not require any special stabilization or strengthening treatment be fore they can be used in jewelry. Most of the turquoise from the Godber mine falls into this category and is considered as being a natural gem grade. Prices for better grades of Nevada turquoise rough typically ranges in price from $600 to $2500 per pound. Cut stones of natural Nevada material can sell from $2.00 to $25.00 per carat with much of the Godber turquoise coming in more at the top of that scale because of its high quality. In some rare cases, turquoise can fetch even higher prices that those just mentioned, but that range is more typical. The price for the finished gems depend a lot on quality of the material with the hardness, color, matrix patterns, location of origin and quantity being purchased. For a number of reasons, all of the current turquoise mining operations here in the US are done on a small scale.

At the mine, a bulldozer is used to move large amounts of barren rock out of the way, things are different when he is actually mining the turquoise, and extracting the gem rock is a hand labor intensive process. For smaller scale work, the owner uses a soil – a jack hammer like compressed air tool to peel away the barren parts of the rock to expose the turquoise bearing clay seams. The clay seams themselves are dug with a screwdriver so the turquoise itself is not damaged during the extraction process. Although the miners do use explosives at times – they tries to minimize their use as the explosives can induce fractures into the turquoise and cause it to be unusable.

At the Godber mine, turquoise occurs in weathered, argilized shales associated with clay seams, folds in the sedimentary rocks and zones of unaltered rocks that form a blockage to any downward moving solutions. Turquoise occurs at several places on the mine property. Nearly all of the turquoise occurs as boytryoidal “nuggets”, but a small part also occurs as veinlets filing cracks in the rock. Compared to most other mines, a much higher percentage of the turquoise produced is hard and of a deep blue color. Younger volcanic rocks also crop out in the area of the mine.

It is a big property and it will take more than one lifetime to completely work out the Godber – so the miners figure to be at it for a long time to come. Although there are far fewer small miners out working the hills than there used to be, as long as the Godber mine is still being worked, there will still be active small scale mining right here in the USA.

Become a Stripper in Las Vegas

Plan to arrive in Las Vegas on a Monday through Friday as you will not be able to do the necessary paperwork on the weekend. Also get started early in the morning, even though it's Vegas, these government offices are only open during normal business hours.

When you come to Las Vegas make sure that you bring the following with you: 2 forms of Identification (driver's license, state issued ID, social security card, military ID, DD214, US passport, naturalization certificate, baptismal certificate, and Alien ID card ) If you are under 25, a state issued birth certificate is also required. This is not negotiable, you will not get a Sheriffs Card without it. If you were not born in the United States, then you must bring one of the following: Naturalization Certificate; US Passport, US birth certificate; Egypt Alien ID Card.

Research clubs online and make a list of places you would like to work. If you are over 21, you can work in any club in Las Vegas. If you are between the ages of 18-20, do not despair! You can still work, but you are limited to the full nude clubs that do not serve alcohol.

When you arrive in Las Vegas, you will need to go to any club and get a signed referral slip. You will need this referral slip to get what is called the Las Vegas Sheriff's Card. Basically it is just a state issued ID card for people who work in the casino and entertainment industry. The club where you get the referral does not have to be where you plan to work; you just need the paperwork. Just walk in and tell them that you are a dancer looking for a job and you want a referral slip for a Sheriff's Card. They hear this often, and some places will even have a packet right there ready to give you with all of the information. Do not be discouraged if the first club does not give you the paperwork. Strippers are a dime a dozen in Las Vegas, and often times the person you ask for the paperwork is just too lazy to get up and look for it. Just move on to the next club. Allow an hour or two if you are not familiar with the city of Las Vegas and where the clubs are located, to drive around and get this referral slip.

Keep in mind it does not matter what club you get the referral slip from. You do not have to work there! Once you have your Sheriff's card, you can audition at any club you want. For many years, Cheetah's was known for being the easiest club to get the referral slip. The door girl had a stack of them and they would hand out hundred a day. Over time it became too well known that Cheetah's would hand out the referral slips … so everyone went there first and then never came back to work there! As a result, they stopped helping out the referrals at the door and you now have to speak to a manager.

Take your two forms of ID, birth / naturalization certificate if needed, signed referral slip, and $ 45 to the Las Vegas Metropolitan Police Department Fingerprinting Office. It is in the suburbs west of Mandalay Bay off Russell Road between 8 am and 4pm, Monday-Friday. The address is: 5880 Cameron St Las Vegas, NV (702) 828-3271

Bring a book or magazine and prepare to wait at least an hour and a half for the fingerprinting and background check. If you have outstanding warrants or an extensive criminal history, your Sheriff's Card will most likely be denied. If you are approved, you will not have to do this process again for another five years.

Now that you have your work card, you'll need a business license. You can get your Nevada state business license at the Department of Taxation.

The two locations are:

Grant Sawyer Office Building 555 E. Washington Ave Suite 1300 Las Vegas, Nevada


2550 Paseo Verde Suite 180 Henderson, Nevada 89074

You can go to either location. The cost for a business license is $ 200 and it is valid for one year. You will be given a temporary license that can be used immediately and a permanent copy will be sent to you in the mail.

Take the work card, and temporary business license to the club where you want to work. Most Las Vegas strip clubs are open twenty four hours. The prime night shifts start at 9pm, so go to the club at that time to get hired. Since there are so many girls showing up daily to get hired, many of the clubs do not make you change out of your street clothes to audition. Rather they evaluate you based on your appearance in your street clothes, so look sexy! Most of the clubs have their own rules as to dress code, and they will let you know what those rules are. Some are gown clubs, others you can wear whatever costume you like.

The club will make a copy of your business license, and want to see your Sheriff's Card. You will need to show your Sheriff's Card every time you show up for work. Some clubs will add a sticker with a bar code on the back of the card, other clubs use fingerprint recognition software to identify you when you walk in the club. You should also keep a copy of your business license in your purse, just in case. Be sure to renew your business license every year. You will get paperwork in the mail reminding you to do so.

Stripping in Las Vegas is a completely different experience than striking in other metropolitan cities. The supply and demand of this industry is somewhat unique in Vegas. Because the clubs are bigger and have more staff means that you have more bad dancers. It's just the Pareto Principle (80/20 Rule) exemplified through larger numbers. It's more difficult to see the effects of this in a club with 20 dancers, but in a club with 250, it's more obvious. THIS is why you have guys who waive dancers away or turn their back to the tip-rail. It's because in a club with 200 dancers in it, you have 160 of them who have not got a clue what to do correctly to make the customers want to buy. As a result, you have guys who have been badgered by seven or eight "Wanna dance" girls before you show up. As a result they tend to be pickier and sometimes more standoffish to find the right girl to spend their money.

Unlike your home club, you will not get to choose the music for your stage set. In fact, many entertainers opt to pay extra to NOT have to go onstage. There are different philosophies for why this could be beneficial. In some clubs there are so many girls, that not very many customers are watching the stages. For every song you are onstage, you could be selling a lapdance. In other clubs, the stage tipping is very good; so it worth being on the rotation. Use your best judgment.

Many of the clubs post a schedule of conventions in the dressing room. You can access this schedule online. Some of the biggest conventions of the year are Consumer Electronic Show and The Adult Video Network in January, World of Concrete and MagicOnline in February, March Madness and ConExpo every 3 years in March, NAB in April, ICS in May, Gentlemen's Club Expo in August, and SEMA in November.

Also, cross reference hotel room rates for the higher priced casinos like Bellagio, Wynn, and Venetian. Anytime there is an abnormal spike in room rates reflects an increased demand for hotel rooms.

OSHA 10 Hour Construction Course – Required by 7 States

OSHA (The United States Occupational Safety and Health Administration) has developed a program to promote safety in the construction industry by standardizing a set of requirements known as the OSHA 10 Hour Construction Course. This course has been so broad and successful, that many states require workers to take the OSHA 10 Course before working on publicly funded jobs. This course can be taken online through an OSHA accepted provider.

A summary of the requirements for each state follows:

New York State .

Every worker needs to be certified as having completed an OSHA 10 safety training course on public work projects of $ 250,000 or more. The intent is to require that all employees of public work contractors receive such training "prior to the performing any work on the project."

Proof of completion may include a copy of a course completion card. Online courses from an accredited provider are acceptable.

The requirements went into effect on July 18, 2008.


Every worker and supervisor needs to be certified as having completed an OSHA safety course with 60 days of employment at a construction site. Workers need to complete the 10 Hour Construction course.

The statement provides for fines and termination of employment to enforce compliance.

The law went into effect on January 1, 2010.

Additional Requirements for Nevada In addition to the requirement that workers complete the OSHA 10 Hour construction course, supervisors need to complete the OSHA 30 hour course. OSHA cards for Nevada expire after 5 years.


Every worker needs to complete the OSHA 10 course with 60 days of employment at a public works construction site. Missouri defines it as a "public works" project even if it is only funded by local or state public funds. There are a few small exceptions for rail crossing and public utility projects.

Online courses are acceptable, from an accredited provider.

The requirements became effective on August 28, 2009.


All employees to be employed at the worksite needs to complete the OSHA 10 hour construction course before beginning work on the worksite.

Any employee found on a worksite subject to this section without documentation of successful completion of the OSHA 10 hour course will be subject to immediate removal. The Mass. law specifically says "At least 10 hours" so the OSHA 30 hour construction course would also enable the worker to meet these requirements.

Online courses are acceptable, from an accredited provider.

The law went into effect in 2004.

New Hampshire

All on-site employees, working on publicly funded (including state, or local municipality) projects of $ 100,000 or more, must complete the OSHA 10 Hour Construction course prior to beginning work. An employee who has not completed the program will be subject to removal from the worksite after 15 days of being found to be non-compliant.

The New Hampshire law provides for penalties to the employer of up to $ 2,500 and a civil penalty of $ 100 per employee for each day of noncompliance.

Online courses are acceptable, from an accredited provider.

The law went into effect in 2007.


The 10 hour construction course is required for all employees of any public building project paid for in whole or part by state funding, or any of its agencies, where the total cost is over $ 100,000.

Each contractor needs to furnish proof that all employees have taken the OSHA 10 hour construction course within 30 days of being awarded the contract. Employees who have not completed the course are subject to removal from the worksite.

As in all situations, the OSHA 10 hour course completion card or other proof, like a completion certificate is required to show compliance.

The law went into effect in 2007.

Special circumstances for Connecticut . The OSHA 10 hour construction course must be retaken every 5 years. There are some exceptions for the requirement that include site work, roads or bridges, rail lines, parking lots or underground water, sewer or drainage systems including pump houses or other utility systems.

Rhode Island

Rhode Island requires that all workers on municipal and state construction projects with a total project cost of over $ 100,000 complete the OSHA 10 hour construction course. This requirement is for on-site workers, including, construction workers, contractors, project developers, site managers, and / or any other individual (s) working on a jobsite. Law enforcement officers and / or jobsite security are exempt, as are all federal, state and municipal government inspectors. Fines for non compliance are between $ 250 and $ 950, per indemnity, per day.

This requirement began in 2004.

Local and other Municipalities

A large number of smaller government agencies, including, city, county and other municipal agencies have adopted this standard as well. This list grows consistently. Even some state universities have made the OSHA 10 hour construction course a requirement for work at the university. If you are doing work on any government project, check for special requirements they may have.

OSHA 10 Hour Construction Course – State Summary

The OSHA 10 hour construction course is required in the states of New York, Nevada, Missouri, Massachusetts, New Hampshire, Connecticut, and Rhode Island for work on publicly funded projects of varying amounts. Additionally, the states of Nevada and Connecticut require the course to be retaken every 5 years. In all cases, the online version of the OSHA 10 hour construction course meets these requirements and is a fast, efficient way to obtain the training needed.

Incorporate A Small Business


Incorporate and keep some of your Home Business Earnings. If you are not incorporated you can only write off your expenses to the level of your personal marginal tax rate. If incorporated there is a large list of expenses which can be written off at 100%. Why use a Nevada Incorporation Service? WYOMING is a better choice. You can use online incorporation services and it's easier than incorporating Nevada. Delaware incorporating is 'Old Hat' for the 'Big Cats'. Florida business incorporation has nothing to compare with Wyoming.


If you choose to incorporated in Wyoming your company may not pay State taxes at all. Stop for a minute and think what you paid last year in your States income tax. If you are comparing NEVADA and Wyoming, keep in mind that the NEVADA State Legislature, very recently, almost passed a tax on corporations. Do not gamble that this will not happen. Wyoming never has and will never have a state income tax on corporations. Wyoming has a budget surplus.


As of June 1, 2005 NEVADA requires the Social Security number, date of birth, resident addresses, and telephone numbers of all shareholders, partners, officers, managers and members of all companies formed in the state. Read on and see why this need not be an issue.

PRIVACY – Wyoming allows: Bearer Shares, Nominee Officers and Lifetime Proxies. Attorneys and Accountants are often asked to provide an anonymous 'company cover' for their clients, for added privacy. To do this you need to have possession of the 'bearer share' stock certificate and appoint nominee officers and / or directors for the company. This can be arranged in Wyoming. NEVADA does not have them.


Wyoming initial state fees are 75% less than NEVADA's, after you include the 'HIDDEN' officer filing fees of $ 125, that they bill you for after you start your company and ADD the new $ 100 PER YEAR business license fee that they bill you after you start your company, NEVADA has one of the highest initial incorporation fees in the nation! Wyoming does not require a state business license and does not charge an officer filing fee. Wyoming's second year fee is one of the lowest in the nation at $ 50. All this means a quality company package in Wyoming is much less expensive overall than in NEVADA. And the outstanding years state fee will be over 77% less every year in Wyoming!


A Wyoming corporation or LLC offers its officers and directors a higher degree of protection from lawsuits filed by disgruntled creditors or over zealous blatiff attorneys. Doing business as a Wyoming Corporation or LLC can give you greater asset protection and business privacy. The more information about you that appears in the public record the easier it is for you to become a target. It's not pleasant to be targeted in our litigious society by Attorneys seeking a 'Deep Pockets' Straw Man. The assumption is that an out of court settlement is cheaper than court. Wyoming will ask only for a simple 'Annual Report' which requires disclosure of only those assets located within the state of Wyoming and the name of one person, usually the one who submits the report.

The first LLC statutes in the United States were incorporated in Wyoming in 1977. Wyoming has had limited liability companies available longer than any other state and has strong laws protecting the members and managers of an LLC and also the officers and directors of C corporations.

So, Wyoming HAS:

* No State Income Taxes

* Privacy allowed

* Shareholders are not listed with the state

* Best Asset Protection Laws

* Bearer Shares are allowed

* Nominee officers are legal

* Citizenship not required

* State tax not being considered

* Wyoming draws little attention

* No NEVADA 'Stigma'

* Lower Startup Costs

Wyoming does not have:

* Personal income tax

* Corporate income tax

* Inventory tax

* Gross receipts tax

* Franchise tax

* Burdensome regulations

* Disclosure of shareholders

* Business or 'per-quota' tax

* Excise tax

* Sales, property and inheritance taxes are among the lowest in America

Some Other Advantages:

* Most states limit the number of shares that you are authorized to issue; in Wyoming you can issue as many shares as you wish (without any additional costs or fees) by simply making the proper entries in your Articles of Incorporation. If you intend to eventually take your company public, unlimited shares will be of great importance to you.

* Some states require that you have more than one person to serve as the various officers and directors of your corporation. In Wyoming you can be all Officers & Directors yourself. This can allow you great flexibility and control over your Corporation.

* An astonishing level of anonymity can be yours. The suggestion is NOT that you need to be 'secretive' and certainly not that you do anything illegal or even improper. Today's state of affairs can lead to your involvement in a lawsuit or litigation for merely appearing to have assets. Some consider you 'Rich' if you have money left after Taxes. This perception of 'wealth' alone can make you a target. Wyoming allows you to use 'nominee officers / directors', meaning that anyone you choose can appear on the public record in your place offering you great financial privacy. You may also use nominee or 'third party' shareholders who can be the owners of record of the stock which you control. This type of service is available on a Fee Schedule depending on the level of service required by the Client. As an officer or director you can not be held responsible for the debts of the corporation – Wyoming law is quite strong in this respect and holds generally that as long as you did not intentionally break the law you are protected from claims against the corporation.

* Minimum Red Tape: Low annual fees – The annual fees in Wyoming are based solely on the value of corporate assets located within the state. The minimum is $ 50 and a million dollars worth of assets within the state of Wyoming would cost you only $ 200. That's right, $ 200 in fees for every million dollars worth of assets that you keep within the state of Wyoming. There are no fees for assets outside of the state. So almost all businesses that are incorporated here only owe a fee to the state of $ 50.00 per year. Wyoming requires no minimum capitalization. You can fund your corporation with as little as you wish. It is generally a good idea to capitalize at a level that is appropriate with others in your industry or business, especially if you are looking for Joint Ventures. Wyoming does not require that you hold your annual meetings in Wyoming. In fact you never actually have to set foot in the State, although The Tetons and Jackson Hole are places everyone should see. Maui makes for a nice Annual Meeting. Use your imagination.


When asked late in life how he accrued a personal net worth upwards of one billion dollars, John D. Rockefeller reportedly replied that the

'secret' was 'own nothing and control everything'.

That is good advice for many reasons (no one can take from you something you do not own) but it is sometimes more easily said than done. By allowing another person or entity to own shares in a corporation, you can use proxies to maintain complete control. The problem is that most state laws require proxies to expire and be subrequently renewed every six or seven years. This could be a problem if the 'Legal Owner' decides not to renew your proxy. Wyoming allows for lifetime proxies thereby protecting you from that development.

One More Feature:

If you already have a corporation – Once again Wyoming offers unparallel flexibility. By filing a few simple forms your existing corporation can become a bona fide Wyoming Corporation. Your existing corporation can retain its original incorporation date after becoming a Wyoming corporation. Anyone examining the Wyoming public record will see a corporation dating back as far as your current corporation does. You can promptly become a Wyoming Corporation without losing the many benefits of the longevity and continuity of operation.

There May Be Benefits to Incorporating in Foreign States

One of the most common questions for entities wishing to incorporate is – "Where should I integrate?" In fact, an entity can choose from any of the 50 states or the District of Columbia. There has been a great deal of hype about incorporating in certain states that happened to be well-known for having favorable laws for corporations. When an entity elects to incorporated outside its "home" state, the most common states in which the entities include include Delaware and Nevada. However, even taking account of favorable laws in certain states, an entity's "home" state (ie, the state in which the corporation conducts a major of its business) may often be the best state to incorporate.

Due in large part to their liberal incorporation laws and favorable tax policies, the most "incorporation friendly" states are Delaware and Nevada. And here's why …
Should I Incorporate in Delaware?

Delaware's advantages as a place of incorporation range from the Delaware General Corporation Law to the flexibility built into the corporate formation process.

Incorporating in Delaware is generally less expensive than most other states. The initial charge for incorporating in Delaware can be as low as $ 89.00; the annual franchise tax can be as low as $ 65.00 in many cases; and the cost of continuing operations is low as well. There is no Delaware corporate income tax for corporations that are formed in Delaware so long as they do not transact business in Delaware.

Another benefit of Delaware incorporation is Delaware's extensive and often easily interpretable law. Delaware has a separate Court of Chancery (a business court) that does not use juries, but instead utilizes merit-based (not elected) sentences. Because there are no jurisprudence, decisions from the Chancery Court are issued as written opinions, and as such, Delaware has a large body of written legal precedent to rely upon.

Delaware law also allows for a version of the Limited Liability Company called a Serial LLC. Traditionally, an LLC is relatively simple to form and maintain. It is similar to the formation of a sole proprietorship or a partnership, but also provides a layer of protection (the corporate shield) as a limitation of liability. Unlike regular LLCs, Delaware's "Serial" LLC allows different lines of business to be rented separately from each other from a liability standpoint.
Incorporate a Business or Form a Limited Liability Company in the State of Delaware.

Come tax time next year, you'll be glad you did!

What about Nevada?
Nevada began with corporate statutes based on Delaware, and went further to establish a corporate structure that allows investors and owners of Nevada corporations to remain completely private. The Supreme Court of Nevada has consistently taken a very strong stand in the protection of corporate privacy, even when a corporation fails to adhere to basic corporate formalities.

Since the implementation of these privacy statutes in 1991, the number of new incorporations in Nevada has exploded. Unlike most other states, Nevada does not require corporate stockowners to disclose their information. In fact, the information is not kept on file with the state.

Additionally, to ensure privacy, Nevada allows its corporations to use bearer stock certificates, which make it virtually impossible to prove the ownership of a Nevada corporation. Accordingly, owners or investors utilizing bearer shares can have complete control and ownership while remaining anonymous.

Nevada also does not tax the income of its corporations or its state's citizens. A Nevada corporation is also not subject to any other hidden taxes such as franchise taxes, capital stock taxes, or inventory taxes. Sales tax applications only to products sold within the state.
Incorporate a Business or Form a Limited Liability Company in the State of Nevada.
Come tax time next year, you'll be glad you did!

Incorporating in Your Home State May be BEST!

For most small businesses, however, it may still be best to incorporate in the state where your business is based. Many legal and business professionals advise that you incorporated in the state in which your corporation intends to conduct the majority of its business, and, if you intend to do business in only one state, you should participate in that state.

If you incorporated in a state that is traditionally considered to be "corporation friendly," but then conduct business outside your state of incorporation, you will likely have to qualify to do business in the state in which you are conducting business. Qualifying to do business outside your state of incorporation is called "foreign qualifying" or "foreign qualification." Qualifying as a foreign corporation involves: (1) filing the appropriate foreign qualification documentation with the relevant Secretary of State; and (2) paying additional filing and maintenance fees. For some entities it may be worth the additional time and money associated with foreign qualification, but for many corporations, it simply creates an additional, unnecessary headache.

When determining the appropriate state of incorporation, you should undertake the following considerations:
1. What are the tax implications / benefits of incorporating outside your home state vs. incorporating inside your home state?
2. What are the additional costs of incorporating outside your home state and where, if anywhere, must you foreign qualify?
3. Are the corporate laws in one state favorable to the type of business entity you are forming, and how do they affect the obligations of the principals and / orholders of the corporation?

Even though some factors favor incorporating in the "friendly" states of Delaware or Nevada, it may be more expensive and more complicated to incorporate out of state. For this reason, it is important to consult with your attorney or accountant about the pros and cons of incorporating out of state before making your final decision.