The Birmingham age-herald., 1919-04-30
MUST PAY TAX 0N ]. ALL F0UNT DRINKS AZ TER THURSDAY
Tax on Dope" to Be 1 Cent, While Uncle Sam Will Col lect 2 Cents on Every
 Ice Cream Sold
sy Assoei.s.d pr.s.

Washington. April 20.-SOda water, fee cream. sundaex. root beer, and all other soda fountain drinks become tax able Thursday under the revenue net. Five and IO-cent drinks or dishes will he taxed I cent, while 15 or :O-cent drinks will be taxed cents. and the CT, unIess the soda fountain keeper chooses to reduce his price to include the extra tax item.
 The question of when drinks are tax able and when they may not be taxa ble and the precise methods of col Iecting the tax, were discussed at length in a statement issued today oy the internal revenue bureau for gui1- ance of proprietors and patrons of soda fountains.
 These examples were given of tax able drinks when mixed and sold dt the fountain for consumption on the premises:
 "Orangeade lemonade. pineapple juice. coca-cola, root beer, moxie. phosphates, fruit and flavoring syrups mixed with carbonated water or plain water. milkshakes. matted milkshakes, cream and eggshakes, ice cream, ice cream sodas, sundaes, ice cream sand wiches. favored ices"
 DRINKS NOT TAXABLE
 These drinks are not taxable:
 Hot beef tea, coffee, tea, buttermilk, milk hot chocolate. hot clam broth. tomato bouillon and bottled drinks sold direct from the container. Separate manufacturers taxs are imposed on drinks of the latter class.
 Ice cream is not taxable when sol1 in containers to be carried away from the selling place to be eaten Ice cream cones are taxable Bromo selt- ger. rochelle salts seidlitz powders, castor oil. epson salts and simila r medicines often served at soda foun- tains are not subject to the tax.
 Soft drink stands or push cart enter prises are subject to the tax. but res taurants or other places serving ice cream or soft drinks as an incidental feature of the business are not re- quired to collect or to pay the tax. Church .''sociables'' and clubs are eN empt, but booths at country fairs, cir cuses or ball games must collect the tax.
 MONTHLY RETURNS NECESSARY Monthly returns must be made to the district revenue collector by the soda fountain proprietor, and daily records kept by a cash register or otherwise. If the proprietor has no register, ne
 H advised to keep nis tax pennles ser' arate.
 The revenue bureau also issued to- day preliminary regulations governing assessment of new taxes agaist so- called "luxuries.'' such as expensive carpets, picture frames. silk hosiery. brellas, smoking Jackets. silk hosiery. fancy waistcoatS, mems and women's dresses and hats. also effective Thurs day. May 1. This tax is figured at the rate of 10 per cent on the amount paid by the purchaser in excess of cer- tain prices mentioned in the act fo- each article.
 retailer in stating the price of an article must give its actual selling price and tax extra. He may not state a price which includes the tax. Careful records must be kept by the merchant Returns for both the luxury tax and the soda water tax must ba made on the fast day of the moni'' ] following the month for which the re-
 turn is made. Thus. May business must
 must be reported by June 30-