The Greeneville daily sun. (Greeneville, Tenn.) 1918-1920, 1919-05-03

commonly hIoWh az solt oiilNs NhlNh
are compounded or mixed at the foun
tain where d are subject to the tax.
Beverages. L ugh sold at the fonn-
and on which a tax has been paid un-
der Section 62S of the Revenue Act
of 1918, are not subject to the tax.
The following articles of fod or
crink are subject to tax within the
.ieaning of Section $50 of the Rove
nue. Act of 1918: All beverages when
compounded or mixed at the fountain,
such as orengeade, lemonade, pine
apple juice, coca cola, root beer,
moxie, phosphates, frit and fiavoring
sirups compounded or mixed with car
bonatde watre or plain water, milk
shakes in any form, matted milk
shakes in any form, cream and egg
shakes, ice cream sodas, ice-crcam
sundaes, ice-cream sandwiches flavor
ed ices, and all other similar foods or
drinks not enumerated or specified.
This list, however, is not intended or
considered to be complete but merely
illustrative of the claes of articles sub |
ject to tax.
There are certain drinks which are
often sold at soda fountains, ice
cream parlors or similar places of bus
mess which are not regarded as soft
drinks or ice cream products or sim
liar articles of food or drink within
the naming OF section $50 of the Rev
enue Act of 1918. Such beverages
are exemplified by hot beef tea, cof
fec (hot, cold or iced), tea (hot- cold
or iced), buttermilk, milk, hot chloe
olate or cocoa, hot clam broth, not
clam bisque, hot tomato bisque and
hot tomato boullon. No tax applies
on the sale of beverages or drinks,
such as ginger ale, root beer, moxie,
mineral water, ETC., when served di-
rectly from container, in which case
the manufacturers tax on such drinks
has already been levied. See Sec
ton 628 of the Revenue Act of 1918,
However, if any of the drinks or bev-
erages herein mentioned are com
pounded or mixed with carbonated
water or extract or any other ingre
dent at the fountain, they are tax
able.
TAcre are certain medicines, such
as bromo seltser, citrate of magnesia,
Rochelle salts, Sc dlitz powders, BIZ
carbonate of soda, castor oil, EPSON
salts and essence of pepsin, which are
often sold at soda fountains, ice
cream parlors and similar places of
business, which are not soft drinks
or ice-cream products or similar ar
ticles of food or drink and hence are
not taxable.
Such tax shall be paid by the pur-
chaser to the vendor at the time of
, the sale and shall be collected, re-
turned and paid to the United States
by such vendor in the same manner
as provided in Section SOP.
I The tax is upon sale by the vendor
: to the purchaser and must be paid at
the time of sale by the purchaser upor
& all taxable sales made by the vendor
@ The tax imposed must be paid by
9 the purchaser to the vendor and th'
vendor must make return under oath
!. in duplicate, and pay the tax so col
J. Ilected, to the collector of the distric
: in which the principal place of bust
r ness is located, on or before the las
n day of each month for the bushes
e during the preceding month. Dali
# records shall be kept by the propri
y, etors or their agents in charge, SHOW
m ing separately the amount receive
" for each class of taxable transaction
I'd grouped according to the amount c
re sale) and the tax paid thereon. In
of collector of Internal Revenue may
O. his discretion require any person r.
n eeiving payment for taxes to mai
tie daily deposits of the same as recer
ed in special account in such bar
he ms the collector shall designate. III
of daily records of the prOprietors
I'm their egents, with copies of the
Ar monthly returns, shall be kept on I'll
. in the places of business of su
ity proprietors, in such manner as to
TO- readily accessible to investigating
lat ternal revenue officers. In case t
ire proprietor of a soda fountain, iC
ch cream parlor, or similar place of br
lev mess does not use an adequate ca
or register or check system from viii