Okay well i have noone right on spot first of all welcome everyone to today's webinar on iowa sales and use tax basics part one my name is rob williams i'll be serving as today's webinar moderator unread I a source link and also the university of northern iowa's Center for business growth and innovation a few quick items before we kick off today's webinar first we do record all of our presentations and make them available on the I a source link website and also they will give ailable on iowa department of revenue website usually within about a week son as leave you have to already discovered there is a public comments box down in the lower center part of your screen please alert us to any technical difficulties that you may have during the online presentation if you do end up being disconnected or anything else happens like that go ahead and say in the webinar room it will automatically attempt to reconnect on if that does not work then go ahead you the same length that you are provided in your email to re-enter the webinar room after disappearance Chelsea Morrison here at you and I is our technical support team lead and can work with you one-on-one to see if you could please enter your phone number into the public comments box there so if you have any questions feel free to reach out to Chelsea in the lower right hand corner there is an area for questions and answers we're expecting quite a few people on today's presentation so will the answer as many questions as we can to end that they're absolutely pertinent to the presentation carrie has agreed to kind of keep an eye on that and answer those we also went...