Episode Transcript
[00:00:08] Speaker A: Hello and welcome to Taxing Poetic. I'm your host Jenny.
[00:00:11] Speaker B: And I'm Tim.
[00:00:12] Speaker A: And we are doing another regional series today, and this one is called Kanye's Other kids. And that's because we're talking about the West, North Central states, Iowa, Kansas, Minnesota, Missouri, Nebraska, and both Dakotas, north and South.
[00:00:32] Speaker B: I'm really kind of curious how you came up with this regional name, JB. Can you enlighten us, please?
[00:00:37] Speaker C: It's what it said. It was on Wikipedia.
[00:00:39] Speaker A: Yeah.
[00:00:39] Speaker B: Oh, the quoting source. The only citation source on the Internet.
[00:00:45] Speaker C: I looked it up. Wikipedia has not been edited. All I'm sure this is still true.
[00:00:50] Speaker A: It makes total sense. West, North Central. Duh. Yeah. So we're going to discuss those states today, but first we are going to do a pop quiz, apparently.
[00:00:59] Speaker B: Yep.
[00:00:59] Speaker C: Another quiz from Donna McMurray. Thank you, Donna, for doing our work for us.
[00:01:04] Speaker A: Yes, thank you, Donna.
[00:01:06] Speaker B: Great time to pop a fuse. Let's go. Need to engage GPT.
[00:01:11] Speaker A: I know, I need to concentrate here.
[00:01:13] Speaker C: Okay. In our last quiz, Tim went first. So, Jenny, you'll go first this time.
[00:01:19] Speaker A: Okay, that's fair.
[00:01:20] Speaker C: Jenny, which of these states is considered a gross receipts state?
[00:01:25] Speaker A: Oh, which of these states? You forgot the list.
[00:01:29] Speaker C: What the states were.
[00:01:30] Speaker A: No, I know. I have to look at a gross receipt state.
Wow, I'm having a little bit of trouble with that one. I have to say Iowa.
[00:01:40] Speaker C: The answer is Tim, do you know it?
[00:01:43] Speaker B: South Dakota.
[00:01:43] Speaker C: It is South Dakota.
[00:01:44] Speaker A: Oh, South. That's right. GRT.
[00:01:47] Speaker C: What is a gross receipt?
[00:01:48] Speaker B: Gross receipts tax. Jenny, what is a gross receipts tax?
[00:01:52] Speaker A: Oh, it's a tax on your gross receipts, obviously.
[00:01:55] Speaker B: Way to reverse engineer this sentence. I love it.
[00:01:58] Speaker A: It's a tax on all of your sales.
[00:02:00] Speaker B: That's exactly it. It's a tax on the total income that was derived from the activities within the state.
[00:02:05] Speaker C: Okay, Tim, which state is currently phasing out the state tax on groceries?
[00:02:13] Speaker B: Which state is currently phasing out the state tax on groceries? That would be Kansas.
[00:02:17] Speaker C: Kansas is correct. Began one, one 2023. And it's going to be fully exempt from state tax in one one 2025.
[00:02:26] Speaker B: They were one of the only states that still taxed groceries, which is so OD because they're right in the middle of corn country. Well, and the fact it's America's breadbasket. Hello. I know. Anyways, think.
[00:02:39] Speaker C: Okay, Jenny, in which state are groceries taxed at 100%?
[00:02:44] Speaker A: Oh my goodness. I know, Tim. I can already see, you know this one. So stupid. I'm going to say Kansas, Tim, I'm.
[00:02:54] Speaker B: Going to say Kansas as well.
[00:02:55] Speaker C: It's South Dakota.
[00:02:57] Speaker B: Oh, that's right. Because of the GRT.
[00:02:58] Speaker C: Because of the G. I knew that from the gross receipts. You just told me. You explained it to me and then.
[00:03:04] Speaker A: I was like, okay, groceries are so weird, though. It's like, you never know. There's so many weird rules.
[00:03:09] Speaker B: JB.
[00:03:10] Speaker A: Yeah.
[00:03:10] Speaker B: You win. I love it.
Give a point to this guy.
[00:03:14] Speaker A: He's been paying attention to us.
[00:03:15] Speaker B: That was a trick question. You know what?
[00:03:17] Speaker A: That kind of was a trick question.
[00:03:18] Speaker B: Don is going to have an extra audit to deal with when I get back.
[00:03:20] Speaker A: I know. Yeah.
[00:03:21] Speaker C: Kind of tricky.
[00:03:22] Speaker A: I love it.
[00:03:22] Speaker C: Okay, it's in which state just enacted a retail delivery fee?
[00:03:27] Speaker B: That would be Minnesota. Yes. And retail delivery fee is a tax on all deliveries within the state for like, Amazon and eBay and all that other fun stuff. We've been dealing with it in Colorado for a little while now. We obviously have Minnesota, and there's going to be a number of other states that are going to do the same thing. I know what we're hearing.
[00:03:46] Speaker A: And you were all like, oh, they're going to overturn it in Colorado and now look what's happened.
[00:03:51] Speaker B: They increased it.
[00:03:51] Speaker A: I know.
[00:03:52] Speaker B: It's now what? Twenty eight cents.
[00:03:54] Speaker A: Oh, I didn't see that.
[00:03:56] Speaker B: Yeah. It's effective July 1, 2023. Yeah. They just decided to bump it on up.
[00:04:00] Speaker A: I know.
[00:04:01] Speaker B: Got to love it.
[00:04:02] Speaker C: That'll be effective 71, 2024.
[00:04:05] Speaker B: So that would be Tim's. That's them thumbing their nose at Tim Howe and all of us saying, I.
[00:04:11] Speaker A: Think it's your fault, actually. You put it out there in the universe. And they were like, yeah, drinking the hater aid.
I actually would have gotten that one right. Darn it. Okay.
[00:04:20] Speaker C: Okay, Jenny, which state just removed delivery charges from their definition of sales or selling price?
[00:04:27] Speaker A: You know this one, too, of course.
[00:04:29] Speaker B: I think I do.
[00:04:29] Speaker A: Hold on. Remove delivery charges from sales or selling. I'm going to say Nebraska it is.
[00:04:34] Speaker C: Kansas.
[00:04:35] Speaker B: Kansas again. Yeah. If you separately state. They just updated that if you separately state the freight on an invoice, it will actually consider to be non taxable. At that point, it's not considered part of the taxable base.
[00:04:46] Speaker C: And actually it's going into effect like in two weeks.
[00:04:50] Speaker B: Yeah.
[00:04:50] Speaker C: 71, 20, 23.
[00:04:51] Speaker B: There you go.
[00:04:52] Speaker A: I mean, you just looked at your watch. I thought it was going into effect like in an hour.
[00:04:55] Speaker C: 15 minutes.
[00:04:56] Speaker A: Yeah, 15 minutes. I was like, oh, wow.
[00:04:58] Speaker B: We have 14 minutes and 33 seconds.
[00:05:01] Speaker A: Hurry up, get your.
[00:05:02] Speaker C: By the time we actually put this episode in the world. It probably will be in effect.
[00:05:06] Speaker B: There you go.
[00:05:07] Speaker C: Cut all of that part that we just said.
[00:05:09] Speaker A: That was funny.
[00:05:10] Speaker B: Okay.
[00:05:12] Speaker C: Last one, right?
[00:05:14] Speaker B: Yeah.
[00:05:15] Speaker A: For Tim.
[00:05:15] Speaker B: For me.
[00:05:16] Speaker C: Only two of these states will have a sales tax holiday in 2023. Which ones are they?
[00:05:23] Speaker B: Are you serial, man? I don't know. This is going to be tough.
Hold on, let me think about this sales tax holiday.
I'm going to go Iowa, and my second guess is going to be Missouri.
[00:05:39] Speaker C: And he got them both right.
[00:05:41] Speaker A: Bam. I hate you so much right now. You're so annoying. So what? I got zero, right? Is that correct?
[00:05:49] Speaker C: Is that correct?
[00:05:49] Speaker A: I think I did.
[00:05:50] Speaker B: I think Jenny shot the big goose egg.
[00:05:53] Speaker A: I did. I had a giant bagel. And then did Tim get, what, three? Or do you get two?
[00:05:57] Speaker B: Hey, Jenny, guess what? See you around like a.
I think.
[00:06:03] Speaker C: Tim got two, right?
[00:06:04] Speaker A: Oh, man, that one hurt.
[00:06:06] Speaker B: Oh, yeah.
[00:06:07] Speaker A: Obviously have some research and studying to do.
[00:06:09] Speaker B: Yep.
[00:06:09] Speaker A: I know.
[00:06:10] Speaker B: Gotta love it.
[00:06:10] Speaker A: Thanks a lot, Donna. Well, all right.
[00:06:12] Speaker B: You know what? I'm going to definitely give a high five to Donna that she gets an extra ball.
[00:06:16] Speaker A: Yeah, that's some good stuff to know. We get to brush up on that.
[00:06:19] Speaker B: It's good stuff.
[00:06:20] Speaker A: All right, well, we're going to take a quick break and then we'll be back with a brand new segment.
And we're back here on taxing poetic. And we're ready for our next segment, which is called Tim's annoyance rankings. So please explain why you're annoyed.
[00:06:38] Speaker B: Can we drink bourbon during this segment if we have to sit here and talk about this stuff? It's just typically like, I don't know why. A lot of these states within this region tend to provide frustration either through compliance, through some of their audit activities, interpretations of rulings. And so when we sat down and we're writing about the content and discussing the content, became very apparent to our producer that Tim just had a generally annoyed face when he was talking about.
[00:07:04] Speaker A: The kind of an axe to grind.
[00:07:05] Speaker B: A little bit of an axe to grind. Yes. And no offense, because I got some great friends in some of these states, especially in Kansas. Got us amazing clients there. But, yeah, they're. General frustration with their departments of taxation and Revenue.
[00:07:17] Speaker A: Yeah. I mean, we're not annoyed with the populations of these states.
[00:07:20] Speaker B: Oh, absolutely not.
[00:07:21] Speaker A: Right. So don't be offended.
[00:07:23] Speaker B: Although the Kansas City Chiefs can go pound sand.
[00:07:25] Speaker A: But anyways. Well, yeah. Okay. That's fair. Okay, so we're going to start with the state you're least annoyed of with the West north central states, which I.
[00:07:34] Speaker B: Have is absolutely, you know, the biggest thing that we deal with in Kansas that always raises a lot of questions. Obviously, the grocery tax, which we talked about a little bit earlier, was always very interesting. Now they're phasing it out. I think they kind of woke up and realized, hey, taxing food that people eat at home is probably not the best idea in the world. But then also their contractor rules. Contractor rules in Kansas are quite interesting.
Know, maintenance and repair activities versus capital improvements and things of that nature. It tends to know. Pretty difficult to deal, know. Great state. Raise a lot of cattle there. Fort Riley, Kansas, home of the Big red one. Greatest army division on the planet. Dudes make their own bourbon. It's good stuff.
[00:08:15] Speaker A: Can't you also consider a grocery tax, a regressive tax?
[00:08:20] Speaker B: Big brains on Jenny.
[00:08:21] Speaker A: I know, right? I mean, I'm out for three on.
[00:08:23] Speaker B: The quiz, but throwing out the big terms, regressive tax. Yes, ma'am. It would be considered to be a.
[00:08:28] Speaker A: Regressive tax, which I think is. Yeah, it's a good thing. It's probably going away.
[00:08:33] Speaker B: You know what? I completely agree. I think any form of regressive taxes generally call into question how you're taxing your constituents. And people generally have a problem with that, especially in the economic environment that we're in right now. Inflation is going up.
Producers are increasing the cost of goods. What does that mean? You're increasing the amount of tax that you're paying on groceries, whereas states like us here in Georgia and other states that exempt groceries. Now, Georgia does have a local tax on groceries. We pay it at the county level here, but other states that exempt it, or even at the state level here, inflation doesn't cause increases in taxes. In Kansas, that regressive tax would definitely raise a lot of questions.
[00:09:11] Speaker A: And just real quick, what's a regressive tax?
[00:09:13] Speaker B: Oh, God.
[00:09:14] Speaker A: Yeah. Well, it's just not for lower income constituents. It's not as fair.
[00:09:23] Speaker B: That's exactly it. Right. It basically puts them in an adverse position. Right, exactly.
[00:09:27] Speaker A: For the basic necessities.
[00:09:29] Speaker B: It wouldn't be considered to be like, yeah, we typically don't call it a discriminatory tax, but yes, it does.
Unfairly. Excuse me, tax lower income type individuals.
[00:09:40] Speaker A: Okay.
[00:09:40] Speaker B: And at six on my annoyance scale, I'd have to say the state of Iowa.
[00:09:45] Speaker A: Iowa can be a total pain.
[00:09:48] Speaker B: They definitely can know from a compliance perspective. We've talked about it, but also generally their interpretations of software and taxation of software and the way that, oh, hey, we're going to offer up this exemption for business to business as opposed to business to consumer. And, oh, by the way, if you're going to do business to business transactions on software, only these certain types of entities are exempt. And what are the definitions? It makes things very complex. It's a very interesting kind of environment to operate in.
[00:10:17] Speaker A: Yeah. So the hip way to say it, of course, is B two B and B two C. That's right. So what you're saying is they make B two B and B two C complicated.
[00:10:25] Speaker B: A little bit more complicated from an interpretation standpoint. There's actually more benefits, obviously, on the B two B side. They don't want to stifle business growth. They want to afford them some exemptions. Business to consumer, sales, software, things of that nature are generally taxable in the state of Iowa. Hey, and not hate and hating. One of the greatest mascots in minor league baseball comes out of Iowa, the Cena Rapids Colonel. He's just a big corn colonel and just kind of like sits there and floats around out in the outfield. It's pretty awesome.
[00:10:50] Speaker A: Are you going to make a sports reference to every state?
[00:10:53] Speaker B: I actually will. I'm a big sports junkie if y'all don't know me, but yeah, the Cedar Rapids Colonels. Good folks.
[00:10:57] Speaker A: Okay.
[00:10:58] Speaker B: All right.
[00:10:58] Speaker A: So they're not annoying is what you're saying. The mascot's not annoying.
[00:11:01] Speaker B: The mascot's not annoying.
[00:11:02] Speaker A: All right. All right.
[00:11:03] Speaker B: What's next, number five? I'm going to roll with.
[00:11:08] Speaker A: Me. Can I just text poetically?
[00:11:10] Speaker B: You can. Absolutely. Go ahead.
[00:11:12] Speaker A: This would be even higher if I were ranking these states by annoyance. Their tax reporting system is so old and antiquated. And I think you mentioned at one time, Tim, when I was complaining about it, that it was probably designed by a drunk guy in the 1980s for free pizza.
[00:11:30] Speaker B: I think technically I said it was a drunk college kid that got like $50 from the state to develop their website.
[00:11:38] Speaker A: And let me just say that a lot of these states are painting with their websites. I want to say North Dakota, Iowa and Minnesota are the only ones that have moved to the tap websites.
[00:11:51] Speaker B: Yes.
[00:11:52] Speaker A: And the rest of them just have. You have to have some kind of.
[00:11:56] Speaker B: Funds to set up new tax collection and new administration.
[00:12:00] Speaker A: Yes. And a better website for us compliance people.
[00:12:02] Speaker B: You know what? South Dakota is not far behind.
[00:12:03] Speaker A: I know. I hope not.
[00:12:04] Speaker B: I'm going to tell you.
[00:12:05] Speaker A: All right, so I totally stole your thunder. Okay. So go back.
[00:12:08] Speaker B: Totally. Okay.
[00:12:09] Speaker A: Why is Nebraska annoying?
[00:12:11] Speaker B: It was primarily because of what you mean. Their antiquated compliance system is quite difficult to navigate I won't say that it's difficult to navigate. It's just clunky. It's clunky.
[00:12:22] Speaker A: It's a little funky.
[00:12:26] Speaker C: Compliment sandwich for Nebraska. What do you like about.
[00:12:29] Speaker A: Oh, yeah, what about their mascots or their teams?
[00:12:32] Speaker B: You know what? To my budy Scott Miller at pinion, I got to give a shout out to go Big Red. Big Nebraska fan. I'll give him that. Hey, that's fine. I'm not a big Nebraska fan myself, but hey, you know what? We're good.
[00:12:44] Speaker A: They were kind of big in the top five all the time in the 90s, right? Yeah. Eighty s, ninety s. I remember growing up, Tom Osborne.
[00:12:49] Speaker B: Yeah, he's an amazing head football coach. Osborne used to run the option. It was absolutely awesome to watch him.
[00:12:55] Speaker A: Okay.
[00:12:56] Speaker B: Yeah.
[00:12:56] Speaker A: All right.
[00:12:56] Speaker B: Yes. So then we move on to number four.
[00:13:00] Speaker A: Okay.
[00:13:01] Speaker B: Missouri, the show me state. Show me how frustrated you can get with my form of taxation.
[00:13:08] Speaker A: Oh, my gosh. No, I'm with you on that. Their website, also terrible.
[00:13:12] Speaker B: Cape Girardeau. Okay. Not picking on any of my friends that live in Cape Girardeau, but let me tell you something. The prepared food tax.
[00:13:18] Speaker A: Girardo. Like Rico Suave Girardo.
[00:13:20] Speaker B: No, not actually. Well, it can be pronounced a number of different ways.
[00:13:24] Speaker A: Right. Okay.
[00:13:25] Speaker B: I could be completely wrong. Like you and Allegheny.
[00:13:30] Speaker A: Allegheny. And Allegheny.
[00:13:31] Speaker B: Allegheny.
[00:13:32] Speaker A: I say a Gerardo in my mind.
[00:13:34] Speaker B: See, there you go. I've heard it pronounced both ways. But either way, their local tax, especially for prepared food and what have you, is actually a tax on tax. You have to include the state sales tax in the calculation before you actually calculate their local tax. And it makes it quite complex.
[00:13:53] Speaker A: And that's just for that one. Local jurisdiction.
[00:13:56] Speaker B: That's exactly correct.
[00:13:57] Speaker A: Why?
[00:13:58] Speaker B: I don't know.
They're special.
[00:14:00] Speaker A: They're special.
[00:14:01] Speaker B: Yep. Just like Panama City. Panama City Beach, Florida. Yep. They've got a tax on tax for their local restaurant. It's. It's quite interesting, but yes.
[00:14:09] Speaker A: I mean, at least Panama City is, like, on the know. So Cape Girardo, dial back the hater. If all you have is RICO suave.
[00:14:16] Speaker B: Then your hate meter is quickly Moving.
[00:14:19] Speaker A: Started it. They're number four in your list.
Oh. But I do see here that Jason Bateman opened up a casino on a riverboat there. And that was in real life, right? No, that was fake. Not so much that's fake news.
[00:14:32] Speaker B: It was supposed to be on Lake of the Ozarks. I actually technically don't even know if that. I think it was in Arkansas. I don't even think it was in Missouri. But, hey, guess what?
[00:14:38] Speaker A: It was in Missouri.
[00:14:39] Speaker B: We'll give them a shout out. Yeah, there you go.
[00:14:41] Speaker A: I mean, come on. Again, your pop culture references are poor.
[00:14:44] Speaker B: Way off.
[00:14:44] Speaker A: Okay.
[00:14:45] Speaker B: Although it was an awesome show.
[00:14:46] Speaker A: It was an awesome show. Totally in Missouri. Anyway. Okay, fair enough. Okay, so what's next?
[00:14:52] Speaker B: Going to move up to number three.
[00:14:54] Speaker A: Okay.
[00:14:54] Speaker B: Number three, in my mind is gonna have to be South Dakota, even though I want to accelerate it and kind of push it a little bit higher up the ladder because of wayfair.
Look, South Dakota taxes everything. They tax a number of different services. They tax law services.
[00:15:12] Speaker A: It's because no one lives there. Yeah. So they got to generate revenue.
[00:15:15] Speaker B: Jenny said it, folks. I did not. Please do not send me hate mail. But yes, they do have a very aggressive form of taxation in the state of South Dakota. And their website, yet again, is quite clunky.
[00:15:28] Speaker A: I mean, they have to keep up the mountain with the presidents on.
[00:15:32] Speaker B: So what is that mountain called?
[00:15:35] Speaker A: I'm kidding, of course. Mount Rushmore there. You knew everybody would know that. But, I mean, they got to polish some glasses and noses for those of.
[00:15:41] Speaker B: You who are not watching. Jenny said that mountain with the presidents on it, and she had this very blank look on her face.
[00:15:47] Speaker A: That is not true.
I was just testing you.
[00:15:51] Speaker B: Should we go with the four presidents that are on Mount Rushmore and no, one of them is not Donald Trump.
[00:15:57] Speaker A: No, you brought that up, not me. Wow.
[00:16:00] Speaker B: Anyways, yeah. Moving on, moving on. And then we move to our number two most favorite state, which would be Minnesota.
Minnesota's local, local levels of taxation, just from a reporting perspective, it's very complex, and we say coMplex. It's not that the locals have their own rules, it's just, it's very detailed. There are a number of different local jurisdictions in Minnesota that collect tax. So when you're actually uploading the form or having to look at all the tax collections, you need to make sure you're collecting in the right jurisdictions. In Minnesota, there's transportation and educational taxes, which are basically almost as difficult and as complex as here in the state of Georgia. Right. We like to pride ourselves here in Georgia, we have one of the most complex forms of taxation from a sales tax standpoint, like six layers of taxes. Minnesota has not far behind. Still pretty complex.
[00:16:49] Speaker A: Minnesota. You're also on my list of the more least annoying states because you have a sweet website. And if you have tax software, it's a pretty easy upload and pretty easy.
[00:17:00] Speaker B: Reporting, much like our tax software that can assist you with that.
[00:17:02] Speaker A: That is true. I mean, I wasn't even trying to put that out there, but thank you.
[00:17:05] Speaker B: No shameless plug, but we're going to go ahead and throw it out there.
[00:17:08] Speaker A: Take it. But I'm saying if you have tax software. Minnesota. Thank you.
[00:17:12] Speaker B: Absolutely, absolutely. Hey, you know what? Kirby Puckett, big fan of the Twinkies. Minnesota Twins. Good stuff. Paul Molliter, Minnesota Miracle Man. There you go.
[00:17:20] Speaker A: Okay.
[00:17:21] Speaker B: All right. So we're going to come to our number one most number one.
[00:17:25] Speaker A: Drum roll.
[00:17:26] Speaker B: Drum roll.
All right. Here we go.
[00:17:29] Speaker A: Okay.
[00:17:29] Speaker B: North Dakota.
[00:17:31] Speaker A: Okay.
[00:17:32] Speaker B: Yes.
[00:17:32] Speaker A: Okay.
[00:17:33] Speaker B: North Dakota takes forever to do anything.
Literally take forever to respond to audit notices. They take forever to actually complete audit reviews, take forever to actually handle general inquiries as to amendments on sales tax filings. So it's quite an interesting state to do work in.
[00:17:55] Speaker A: You do realize that any North Dakota audits you're working on right now, you are totally screwed on.
[00:18:00] Speaker B: I can tell you that. They probably just moved the needle. But you know what? That's fine. Yeah, they're still bound within the legal.
[00:18:06] Speaker A: Yep.
[00:18:06] Speaker B: I can talk trash about them.
[00:18:08] Speaker A: So be better. Be beTter. North Dakota.
[00:18:09] Speaker B: Be better, be better. I like that. Definitely be better.
[00:18:12] Speaker C: Do you have any suggestions on how they could do that?
[00:18:14] Speaker B: You know what, in all honesty, the people that we work with in North Dakota are great folks. It's just, I think, general staff thing. And we're seeing it a lot across all states. I mean, we sit here, we poke a lot of fun, folks. This is the thing, this lighthearted approach to sales tax, kind of generally talking through some of the complexities and issues that we're seeing in a number of these states. I'm sure a number of you are commiserating out there and saying, oh, my God. Yes, I dealt with issues in Missouri. Oh, my goodness. I've dealt with issues in Kansas or what have you. But the folks that we deal with in those states are doing their job. They're doing the things that they need to be doing, and that's great. But they're just understaffed. Right. It's general industry type issue that we're having. And hopefully there's putting systems in place like some of these other states that you're.
[00:18:54] Speaker A: Yeah, they have a sweet, mean. I would not have them for me personally. Number one, I'm most annoying, but I get where you're coming.
So, yeah, you got the website, you just got to iron out this other stuff.
[00:19:06] Speaker B: That's exactly it. Iron out your communication. Communication is what, Jenny?
[00:19:11] Speaker A: It's key. I know it is.
[00:19:13] Speaker B: Key.
[00:19:13] Speaker A: Can I get a point now for my quiz?
[00:19:15] Speaker B: No, you still get the donut? Love it.
[00:19:19] Speaker A: Gosh, I was off today. That was terrible. I have a lot to study.
[00:19:22] Speaker B: And, hey, we honestly appreciate you listening to us complain about each of these individual jurisdictions.
We didn't even say something nice about North Dakota.
[00:19:32] Speaker A: Oh, yeah.
[00:19:33] Speaker B: What are you going to say about. What are you going to say nice about North Dakota?
[00:19:36] Speaker A: I know. I wish someone, maybe someone can write in from North Dakota, send us an email or call us.
[00:19:41] Speaker B: You know what? They have one of the largest oil reserves in the United States and we're very happy for that.
[00:19:46] Speaker A: Okay.
[00:19:46] Speaker B: Yes.
[00:19:48] Speaker C: It's something.
[00:19:49] Speaker B: It's something, all right. It's honestly a very gorgeous state to apparently travel through.
As long as you're going through it in the summer, would not be going through North Dakota in the most.
[00:20:01] Speaker A: I would love to visit there. I would love to visit both Dakotas. So, yeah, send us if you're from.
[00:20:06] Speaker B: North Dakota, there's an Air Force base there. Why not? Yeah.
[00:20:09] Speaker A: Tell us what's awesome about your state.
[00:20:11] Speaker B: There we go. Yeah.
[00:20:12] Speaker C: For a episode that had a segment called Tim's Annoyance rankings, we don't have to apologize to that many people. We do have a couple Chiefs fans.
[00:20:21] Speaker B: Yeah. Sorry. Patrick Mahomes is not my homie.
[00:20:24] Speaker A: No, you're sorry. Not sorry.
[00:20:26] Speaker C: Nebraska's web designer, just in case.
[00:20:30] Speaker B: Poor guy. Poor guy.
[00:20:31] Speaker A: Sorry, drunk college guy.
[00:20:32] Speaker C: It could have been the first website he ever did.
[00:20:34] Speaker A: I know. It's true.
[00:20:35] Speaker C: And he's got better since. We don't know.
[00:20:37] Speaker B: Hey, man, it's like doing hello, world in C Plus, right? Congratulations.
[00:20:41] Speaker A: What?
[00:20:41] Speaker B: It's the first thing that you code. Never mind. It goes straight over your head.
[00:20:45] Speaker A: Okay.
[00:20:46] Speaker C: Mount Rushmore.
[00:20:48] Speaker A: I love Mount Rushmore. Tim's the one who made fun of it.
[00:20:51] Speaker B: I did not make fun of it. I just made fun of the look on your face when you tried to bring it up. I was like, is she going to remember the name?
[00:20:56] Speaker A: Is this awesome? I know the name of it.
[00:20:58] Speaker C: I was being facetious and then just North Dakota State tax staff. I know because they're just understaffed. We're just.
[00:21:05] Speaker A: I know on this show we're never trying to offend actual, just, you know, Codes. Codes.
[00:21:13] Speaker B: Because Lord knows you can offend the.
[00:21:14] Speaker A: Heck out of us.
[00:21:17] Speaker B: We definitely appreciate everybody listening, as usual. If you want to sign up, you can find us where Jenny?
[00:21:23] Speaker A: You find us on Instagram, you can find us on LinkedIn, you can find us online, potentially find us on Spotify.
[00:21:29] Speaker B: If you dig far enough. Just type in our name in the search bar and you're going to be able to find us. And we'll catch up with you next time. Thanks from Tim and Jenny. Take care. Bye.
