The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1919-05-19
Few Understand New
Tax on Soft Drinks

Inquiries received al the local L. S.
revenue Office Indicate mSundcrstand-
ing on the part of, not only n large por-
ton Of the public. hut dealers them
which became effective May l. Reports
reaching the revenue office are that
Some dealers are not collecting the tax
while others arc charging extra pennies
for drinks which are not taxable.
To correct these mistakes Collector J.
r. fancy has issued the following OIL
cial statement relating To the collection
of tho 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.
icc-cream SundaeS, or similar articles
Of food or drink when sold for consump-
ton in or III proximity To such place Of
business" The purchaser cannot escape
the TAX by stepping outside of the place
where sold To consume his soft drink or
able, because sold under conditions
which indicate that II is To hc consumed
lin or in proximity to tho place Of bus
moss. When ice cream i sold under
conditions which indicate that it would
usually b" consumed in or in proximity
TO the promises. the fact tina; the pur-
chaser does not consume ii there hut
carries IL away, does not render it free
and icn cream sodas or other soft drinks
sold in pitchers or buckets for home
consumption are exempt.
Sales of soft drinks. ic" cream and
similar articles Of food and drink in
hotels. restaurants. cafct nri;Is and club
houses are not taxable unless sold
srparat" and apart from meals. IF
ice cream or a soft drink is tn" only
rcfrnshmont ordered in such places the
tax applies. Such sales at soda foun-
tainS arr taxable even though sold as
part of u meal.
Are Subject to Tax.
In general such beverages common
ly known rs soft drinks which are
tain are subject Ia the tax. lllustra-
tive of these arc "rangcadc. lemonade.
pineapple juice. COCA cola. root beer,
m"xi". rh"srhatcs. fruit and flavorinE
water. milk shakes, matted milk
shades. cream and egg shakes. ice
cream Sndas. L." cream sundatS. icr
cream sandwiches and Favored ices.
Certain drinks. often sold nj soda
fountains icca cream parl"rS and sim
Such beverages are hot beef tea. cof-
frr tcU huttcrmilk milk. hot chocO-
lat" or cocoa. hot clam hiSqu", hot to-
mntn hiSTu". and hot tomato houillon.
Sclfzrr. citrate nf maGnrsia. rochelle
salts, sriIl"iS powders, hicarhonatc Of
soda aromatic spirits If ammonia, ep-
som salts. essence of pcpSin. etc. sold
at tn" fountain also cScanc tho soft
drink lax. No tax applies on tho
sale Of beverages such AZ ginger ale.
root hccr. hoAfc. mineral water. etc.
when served from closed containers
because II manufacturers tax on such
drinks has already been levied
TIL" lax - one the hole amount of
the purchase price. Thus if n purchaser
who greats a friend orders two sodas
AT the saline time. each selling for IS
cents. the tax is 3 cents and not four
cents. If, however. h" hugs one II
cent soda and Immediately thereafter
purchases another Is &nt drink. the
lax is two cents on each sale. Dealers
arc advised tN guard separate customers
against pn"linr their purchases IL cs-
cap" tho TAX. rh" penalty for wilfully
attempting tn rvad" IN" tax is tlnr
pf, not moro than $4,000 or not more
than one years Imprisonment. or both
together with the cost Of prosecution.
Sales OF ice cream and soft drinks by
religious. charitable or educational So
cfctics on special occasions such as
church festivals, nicnics. etc, arc not
taxable. Such sales in stands and