Connecticut western news., 1919-05-08
RULING ON TAXES
 FOR SOFT DRINKS
 GOO Tax Levied at Rate of Cent for Each 10 Cents or
 Fraction
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 The commissioner of internal rev enue has made the following state ment in the nature of a tentative ruling with reference to the collec- tion of the tax upon soft drinks, ice cream and similar articles sold at soda fountains, and similar places of business.
 The printed regulations relating thereto will be isssued within week. The Law
 "Sec. 630. That on and after May 1, 1919, there shall be levied, as- sessed, collected, and paid a tax of cent for each 10 cents or fraction thereof of the amount paid to any person conducting a soda fountain, ice cream parlor, or toher similar place of business, for drinks, com pounded or mixed at such place of business, or for ice cream, ice cream sodas, sundaes, or other similar ar ticles of food or drink, when any of the above are sold on and after such date for consumption in or in proxi- mity to such place of business.
 The tax upon ice cream, ice cream sundaes, and soft drinks, and similar articles of food or drink sold at soda fountains and similar places of business on or after May 1, 1919.
 For the purpose of the tax and as used in these regulations the term "vendor" means an individual, part nership, association, or corporation engaged in the business of selling any of the articles enumerated in section 630 to a purchaser for con- sumption. Thus, a vendor may be a manufacturer, jobber, wholesaler, retailer, trustee in bankruptcy, re- ceiver or peddler.
 The tax is measured by the price for which the food or drink is sold 1t is on the actual sales price at the rate of 1 cent for each 10 cents or fraction thereof of the amount paid for any of the articles mentioned in section $50. Each sale for 10 cents or less is taxed 1 cent and every sale for over 10 cents is taxed cent for each 10 cents or fraction thereof of the price. ....
 The tax is upon the whole amount of the price paid by the purchaser. When the price is paid at one time, the ugh in payment for several arti- cles which are the subject of single transaction of purchase and sale, the
 o,5I price paid is the unit for com ting the tax. <. Thus, if the pur- chaser orders two sodas at the same time, each sold for 15 cents, the tax is 3 cents and not cents. If, how ever, he buys one soda for 15 cents the tax is 2 cents, and if, he then immediately buys another 15 cent drink the tax is 2 cents on the second sale, which cannot be treated as part of the first sale. Any means by which separate purchasers pool their order for the purpose of defeating CT escaping the tax imposed by section 50 shall be carefully guarded against by the vendor, for its em- r,oymcnt subjects the purchaser and the vendor Of he connives in it) to the penalties provided in section 1908 of the act.
 The tax is upon the price of cer- tain commodities " paid to any per son conducting a soda fountain, ice cream parlor, or other similar place of business" The words "other similar place of business. refers primarily to the character of the business transacted rather than to any physical resemblance to the place where such business was done. Whether a person selling the above described articles is conducting place of business similar to a soda fountain or ice cream parlor is question dependent on the facts in each particular case. Sales of soft. drinks, ice cream and similar articles of food or drink otherwise taxable, when made in the course of his regualr business by a travelling ven dor (whether by means of motor vehicle, pushcart, or otherwise) are subject to the tax imposed by Section 630. Sales of soft drinks, ice cream and similar articles by individuals or organizations, such as religious, edu- cational or charitable societies, on special occasions only, as church festivals, social parties, etc, are not taxable; such sales in stands, booths and similar places at agricultural fairs, racing parks, public / exhibi- tions, circuses, shows and similar places are taxable. The distinction lies in the fact of the sale being made by the person conducting a place Of business, even though temporarily, and merely incidental sales which can not properly be considered "bus- iness". Sales of soft drinks, ice cream and similar articles of food or drink are not taxable when made in the regular course of business at q | hotel, restaurant, cafeteria, lunch | room, or clubhouse, unless such ar tciles are sold separate and apart