Connecticut western news., 1919-05-08
RULING ON TAXES
 FOR SOFT DRINK }
MMM
Continued from page 1)

would ordinarily be consumed in or in proximity to the place of business they are taxable. Ice cream sold in cones is taxable. When ice cream or any similar article is sold under con- ditions which indicate that it usually would be consumed at or in proxim- ity to the premises the fact that the purchaser does not so consume it but carries it away does not render it free from tax. When ice cream, soft drinks, or similar articles of food or drink are sold to be carried away for consumption at a place not in prox- unity to the place of business, such ice cream, food, or drink being placed in containers of a kind or dinarily used to so convey the arti- cles indicated, they are not taxable. In general, such beverages as are commonly known as soft drinks which are compounded or mixed at the fountain where sold are subjec. to the tax. Beverages, though sold at the fountain, if delivered, ready for consumption from a bottle or closed container and on which a tax has been paid under Section CPS of the revenue act of 1918, are not subject to the tax.
 The following articles of food or drink are subject to tax within the meaning of Section 630 of the rev enue act of 1918: All beverages when compounded or mixed at the foun- tain, such as orangeade, lemonade, pineapple juice, cocoa cola, root
 beer, moxie, phosphates, fruit and flavoring syrups compounded or mixed with carbonated water or plain water, milk shakes in any form, matted milk shakes in any form, cream and egg shakes, ice cream sodas, ice cream, ice cream sundaes, ice cream sandwiches, favored ices, and all other similar food or drinks not enumerated or specified. This, list, however, is not intended or considered to be com plete but merely illustrative of the class of articles subject to tax. There are certain drinks which are often sold at soda fountains, ice cream parlors or similar places of business which are not regarded as soft drinks or ice cream products or similar articles of food or drink , within the meaning of Section 630 of the Revenue Act of 1918. Such beverages are exemplified by hot beef tea, coffee (hot, cold or iced), milk, hot chocolate or cocoa, hot clam broth, hot clam bisque, hot tomato bisque, and hot tomato bouil- lon. No tax applies on the sale of beverages or drinks, such as ginger ale, root beer, moxie, mineral water, etc, when served directly from container; in which case the manu- facturer's tax on such drinks has al- ready been levied. However, if any lNof the drinks or beverages herein mentioned are compounded or mixed with carbonated water or extract or other ingredient at the fountain, ] they are taxable.
 There are certain medicinese, such as promo seltzer, citrate of magne-. sia, Rochelle salts, seidlitz powders, bicarbonate of soda, castor oil, Ep- son salts, and essence of pepsin, which are often sold at soda foun- tains, ice. cream parlors, and similar l places of business, which are not soft drinks or ice cream products or i similar articles of food or drink and 1 hence are not taxable.
 Tax Paid by Purchaser
 Sec. 630. ...... Such tax shall be paid by the purchaser to the vendor at the time of the sale and shall be
 collected, returned and paid to
 the United States by such vendor in
 the same manner as provided in Sec ' tion 502.
 II The tax is upon the sale by the II vendor to the purchaser and must be II paid at the time of sale by the pur-
 chaser upon all taxable sales made \ by the vendor.
 K The tax imposed must be paid by
 the purchaser to the vendor and the
 vendor must make return under oath,
 in duplicate, and pay the tax so
 collected, to the collector of the dis
 trict in which the principal place of
 business is located, on or before the
 last day of each month for the busi-
 ness done during the preceding
 month Daily records shall be kept
 by the proprietors or their agents in
 charge, showing separately the
 amount received for each class of
 taxable transactions (grouped ac-
 cording to amount of sale) and the ! tax paid thereon. The collector of
 internal revenue may in his discre-
 tion require any person receiving
 payment for taxes to make daily de-
 posits of the same so received in a
 special account in such bank as the
 collector shall designate. The daily
 records of the proprietors or their
 agents, with copies of their monthly Il returns, shall be kept on file, in the | places of business of such proprie- i tors, in such manner as to be read I fly accessible to Investigating inter- | ,nl rnunnnn nfinorc In ease the