Warren sheaf., 1919-05-14

mixed at the fountain where. sold are
subject 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 628 Of the Revenue
Act Of 1918, are not subject to the tax.
Articles taxable, examples The
following articles Of food or drink are
subject to tax within the meaning of
Section $50 Of the Revenue Act Of 1918;
all beverages when compounded or
mixed at the fountain, such. as orange
ade, lemonade, pine apple juice, coca
cola, root beer, moxie, phosphates, fruit
and favoring sirups, 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 creamsodas, ice cream,
ice cream sundaes, ice cream sand
wiches, favored ices, and all other sim
liar foods or drinks not enumerated or
specified. This list, however, is not in.
tended or considered to be complete but
merely illustrative Of the class Of arti-
cles subject to tax.
Beverages not taxable, examples
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 arti-
cles of food or drink within the mean
ing of Section $50 of the Revenue Act
of 1915 Such beverages are exempli-
fed by hot beef tea. coffee (hot cold. or
iced), tea, (hOt, cold, or iced), butter
clam broth, hot clam bisque, hot to-
mato bisque,, and hot tomato bouillon.
No tax applies on the sale of beverages
OF drinks, such as ginger ale, root beer,
moxie, mineral water, etc. when served
directly from container, in which case
the manufacturers tax Oh such drinks
has already been levied. See Section
62S of the Revenue Act Of 1918. How
ever, if any Of the drinks or beverages
herein mentioned are compounded or
mixed with carbonated water or ex-
tract or other ingredient at the foun-
tain they are taxable. ~
Beverages not taxable, Medicinal
There are certain medicines, such as
bromo seltzer, citrate of magnesia,
Rochelle salts, seidlitz powders, bicar-
Donate Of soda, castor oil, Epson salts,
and essence of pepsin. which are often
sold at soda fountains, ice cream par
lars, and similar places of business
which are not soft drinks or ice cream
product or similar articles of food or
drink and hence are not taxable.
Tax Paid By Purchaser
Sec. 63O****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 U. s. by such
vendor in the same manner as provided
in Section 5O2
Payment of Tax-The tax is upon the
sale by the vendor to the purchaser and
must be paid at the time of sale by the
purchaser upon all taxable sales made
by the vendor.
Return and collection Of Tax-The
tax imposed must be paid by the pur-
chaser to the vendor and the vendor
must make return under oath, in dup
licate, and pay the tax so collected to
the collector of the district in which
the principle place of business is To-
Gated, on or before the last day of each
month for the business done during the
preceding month. Daily records shall
be kept by business done during the
preceding month. Daily records shall
be kept by the proprietors of their
agents in charge, showing separately
the amount received from each class of