Abstract: A program controlled apparatus, system, and method for determining the transactional taxes due for each item by any taxing authority worldwide. The apparatus comprises a first database comprising a tree structure identifying all of the zones to be examined. A second database comprising all of the taxing authorities is independent from the first zone database. A third database, decoupled from the first and second databases, has data representing the relationship between the data records of the first database and the data records of the second database. Each of the databases can be updated periodically to reflect any changes in identified taxing authorities for the zones over which they may have taxing authority. Furthermore, the present invention provides for an independent, autonomous determination of jurisdiction and tax for each line item and calculates the tax based on any exceptions and exemptions.

Abstract: A head gear that provides entertainment and effective advertising with a main body and an attached visor body having an upper portion and a lower portion pivotably connected to each other. The main body fits over or around a wearer's head. The upper portion of the visor body has an area for receiving markings, and along the perimeter of the area is a plurality of light source for illuminating the entire area. A user can make different markings in the area. In an open position, the upper portion is at a substantially right angle relative to the lower portion such that the area with the markings is displayed to a viewer in a forward position. In a closed position, the area is concealed and protected by the lower portion. Use of ultraviolet light emitting diodes and phosphorescent or fluorescent markings provide enhanced entertainment and advertisement value.

Abstract: A game device that safely emulates a game of Russian Roulette using balloons and the method thereof. The game device resembles a revolver, but without a barrel, and with the muzzle adjacent the cylinder. The game device contains a protected pin instead of a bullet for puncturing a balloon. An expandable ring is rotatably mounted adjacent the muzzle of the device that allows exposure of the pin only when a fully blown balloon is positioned therein to be punctured. Upon actuation of the pin, it is only exposed for a very short period of time to further prevent unnecessary exposure and injury to the user.

Abstract: An improved novelty teeth device for use with a user's teeth movable between a first concealed position and a second visible position. The novelty teeth device has a pair of spaced apart tooth wells for receiving the user's teeth. Between the tooth wells is a central lever element that connects and interacts with two rods, each of which is inserted across each tooth well. The other end of each rod is connected to a curve arm. At the distal end of each curve arm is one or more teeth elements. When the central lever element is pivoted up or down, it rotates the rods, which causes the curve arms to move up or down, concealing or revealing the teeth elements, respectively. A moldable putty can be used in the tooth well to improve comfort to the user.

Abstract: A display device having a plurality of rotatable sleeve elements, with each sleeve element having a plurality of indicia on its outer surfaces and a through opening. The through opening has a uniform cross-sectional shape that is generally circular, with at least one notch extending beyond the perimeter of the circle. The opposing surface of each sleeve element has at least one protrusion (or indentation) that corresponds in shape and size to at least one corresponding indentation (or protrusion) on the mating surface. When a plurality of sleeve elements are slidably and axially placed over the body abutting each other, the unique shape of the through opening of and the protrusion-indentation combination on each sleeve element allow the frictional rotation of the sleeve element with ease, but locks it at a predetermined position to provide a message from the combined indicia on the sleeve elements.

Abstract: A multi-sports ball return net system and a method thereof that consistently returns a ball hit, kick, thrown or strike into it directly to a user and is portable, easy to assemble and disassemble. The multi-sports ball return net system has a frame and a net mounted across the frame. The net forms an upper U-shape forward bulging pillow and a lower U-shape channel or hammock. A ball propelled into the U-shape pillow drops down to the U-shape channel, which funnels the ball to the lowest and central point of the U-shape channel for discharge toward the user.