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<h1>&nbsp;</h1>

<h1><span style="font-size: 20pt">&nbsp; </span><span style='font-size:20.0pt;mso-fareast-font-family:"Arial Unicode MS";
mso-font-kerning:16.0pt'>Cases Pending Court of Appeals <o:p></o:p></span></h1>

<h2><span style='mso-fareast-font-family:"Arial Unicode MS"'><span
style='mso-spacerun:yes'>     </span>Through December 2006<o:p></o:p></span></h2>

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<h2><span style='mso-fareast-font-family:"Arial Unicode MS";text-transform:
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text-transform:uppercase'><o:p>&nbsp;</o:p></span></h3>

<h3 style='border:none;mso-border-top-alt:solid windowtext .5pt;padding:0in;
mso-padding-alt:1.0pt 0in 0in 0in'><span style='mso-fareast-font-family:"Arial Unicode MS";
text-transform:uppercase'>Use Tax <o:p></o:p></span></h3>

</div>

<p class=StyleHeading5Bold><span style='mso-fareast-font-family:"Arial Unicode MS"'>MARC
GLASSMAN INC 87766 File 2/15/2005 <o:p></o:p></span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>TAXPAYER
CONTENDS PURCHASES FROM NDC AND ENVOY FOR SERVICES RELATED TO PHARMACY
INFORMATION ARE PERSONAL OR PROFESSIONAL SERVICES, ARE RESOLD, WERE OVERSTATED,
OR ARE OTHERWISE NOT SUBJECT TO THE USE TAX. <o:p></o:p></span></p>

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<span style="font-size: 10pt; font-family: Arial Unicode MS">&nbsp;</span></p>

<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'>Questions
on any of these topics or state and local taxes in general? <o:p></o:p></span></p>

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free to contact any of our state and local tax professionals at 937-698-7086 or
via email at info@towetax.com. <o:p></o:p></span></p>

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<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Unicode MS"'><span
style='mso-spacerun:yes'>     </span>Presented as a courtesy by:<o:p></o:p></span></p>

<p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;
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<st1:Street><st1:address><span
  style='font-size:10.0pt;font-family:"Arial Unicode MS"'>415 South Miami
  Street</span></st1:address></st1:Street><span style='font-size:10.0pt;
font-family:"Arial Unicode MS"'><o:p></o:p></span></p>

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<st1:PostalCode><span
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</span>Phone: 937-698-7086<o:p></o:p></span></p>

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