The Columbus dispatch. (Columbus, Miss.) 19??-1922, 1919-05-25
SOFT DRINK TAX.

qulrleS received by the bureau OF IN
ternal revenue and collectors indi-
cate a Misunderstanding on the part
of not only large portion of the
public, but dealers themselves re-
garding the tax OF soft drinks, which
became effective May /. Reports
reaching the bureau are that some
dealers are not collecting the tax
while others are charging extra pen
MES for drinks which are not tax
able.
To correct these mistakes the bu-
reau has issued the following off,
cial statement relating to the col
lection of the tax:
The tax Is one cent for each ten
cents or fraction thereof on the
amount paid at soda fountains, ice
cream parlors or similar places of
business on soft drinks, ice cream,
Ice cream sundaes, cor similar arti-
cles of food or drink when sold for
consumption in or in proximity to
such place of business" The pur-
chaser can not escape the tax by
stepping outside of the place where
sold to consume his soft drink or
ice cream. Ice cream in cones is tax
able, because sold under conditions
which indicate that it is to be con
sumed in or in proximity to the
place of business" When ice cream
is sold under conditions which in
dictate that it would usually be con-
sumed in or in proximity to the
premises, the fact that the pur-
chase does not consume 1t there but
carries 1t away, does not render it
free from the tax. Ice cream sold in
boxes and ice cream sodas or other
soft drinks sold in pitchers or buck
cts for home consumption are ex-
empt.
No Charge With Meals.
Sales of soft drinks. ice cream
and similar articles of food and
drink in hotels. restaurants, cafe
terias and club houses are not tax
able unless sold separate and apart
from meals. If ice cream or a soft
drink is the only refreshment or
dered in such places the tax applies
Such sales at soda fountains are tax
able even though sold as part of
meal.
In general such beverages COM
monty known as soft drinks which
are compounded or mixed at a soda
fountain are subject to the tax IL
Illustrative of these are orangeade,
lemonade, pineapple juice, coca CO.
la, root beer, moxie, phosphates,
fruit and favoring syrups mixed
with plain or carbonated water,
milk shakes. matted milk shakes,
cream and egg shakes, ice cream,
ice cream sodas. ice cream sundaes,
ice cream sandwiches and favored
ices.
Certain drinks often sold at soda
fountains. ice cream parlors and
similar places of business are
not taxable. such beverages are
beef tea, coffee, tea. buttermilk,
milk, hot chocolate or cocoa, hot
clam bisque hot tomato bisQue. and
hot tomato bouillon. Medicinal
preparations such as bromo-seltzer,
citrate of magnesie, rochelle salts,
seidlets powders, bicarbonate of So
ia. aromatic spirits of amonia, ep-
som salts. essence Of pepsin. etc.
sold at the fountain also escape the /
soft drink tax No tax applies
on the sale OF beverages such as
ginger ale, root beer, moxie, mineral /
water, etc, when served from closed /
containers, because a manufacturers
tax on such drinks has already been
levied.
Tax on Whole Purchase Price.
The tax is on the whole amount
Of the purchase price Thus. if a
who treats" a friend or
ders two sodas at the same time,
each selling for is cents. the tax is
cents, and not 4 cents. If, how
ever, he buys one decent soda and
Immediately thereafter purchases
another 15-cent drink. the tax is >