The gazette-times. [volume] (Heppner, Or.) 1912-1925, 1919-05-15

- Hot lehueI II Tree from tax.
When ice cream, soft drinks. or
similar articles of food or drink are
SOLD to be carried away for consump-
tion at place not in proximity to
the place of business, such ice cream.
food or drink being placed in con-
tainers Of a kind ordinarily used to
SO convey the articles indicated. they
are not taxable.
Beverages taxable: In general.
such beverages as are commonly
known as soft drinks which are com
pounded or mixed at the fountain
where sold are subject to the tax.
Beverages, tho sold at the fountain,
II delivered, ready for consumption
from bottle or closed container and
on which tax has been paid under
section 62S 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 the tax within the
meaning of section $50 of the rev.
enue act of 1918: all beverages when
compounded or mixed at the foun-
tain, such as orangeade, lemonade,
pineapple juice, coca cola, root beer,
moxie, phosphates, fruit and flavor
ing sirups compounded or mixed
with carbOnated water or plain
water, milk, 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
foods or drinks not enumerated OF
specified This list, however, is not
intended or considered to be COM
plete but merely illustrative of the
class of articles subject to tax.
Beverages not taxable: 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 $50 of Revenue Act of
1918. Such beverages are exem-
plified by hot beef tea, coffee, (hot,
cold or iced) tea, (hot, cold or iced)
buttermilk, milk, hot chocolate or
cocoa, hot clam broth, hot clam
bisque, and hot tomato bouillon. No
tax applies on the sale of beverages
or drinks, such as ginger ale, root
beer, moxie, mineral water etc.,
when served directly from con-
tainer, in which case the manufac-
tuer's tax on such drinks has already
been levied. See section 62S of the
Revenue Act of 1918. However, il
any of the drinks or beverages here
in mentioned are compounded or
mixed with carbonated water or ex-
tract or other ingredient at the
fountain, they are taxable.
Beverages not taxable: Medicinal:
There are certain medicines, such as
bromo seltzer, citrate of magnesia,
Rochelle Salts, seidlitz powders,
bicarbonate of soda, castor oil,
EPSON salts, and essence of pepsin,
~ |, ;nh oro nf+on eN1d of codo fam
aims, ice cream parlors, and Similar
articles of food or drink and hence
ire not taxable.
Tax Paid BY Purchaser.
Sec. $50. Such tax shall be paid
~ the purchaser to the vendor at
he time of the sale and shall be
returned, and paid TO the
United States by such vendor in the
ame manner as provided in section
,02.
Payment OF tax: The Tx is upon |
he sale by the vendor 20 the pur-
haser and must be paid at the time |
If sale by the purchaser upon all
aXable sales made by the vendor.
Return and collection of tax: The
ak imposed must be paid by the
purchaser to the vendor and the
-endor must make return under oath
n duplicate, and lay the tax S,
collected, to the collector of the dis
rict in which the principal place cf
business is located, on or before the
irst day of each month for the bus
ness done during the preceding
month. Daily records shall be kept |
~ the proprietors or their agents in
'harge, showing separately the
received for each class of
axable transactions Grouped ac-
,ording to amount of sale) and the
AK paid thereon. The Collector Of |
Internal Revenue may in his dis
.retion require any person receiving
payment for taxes, to make dali"
deposits of the same SO received ir
special amount in such bank as
he collector shall designate. The
laily records of the proprietors or
heir agents, with copies of their
returns, shall be kept on
lie, in the place of business of such
in such manner as to be
'eadily accessible to investigating
Internal revenue. officers. In case
he proprietor a a soda fountain,
ce-cream parlo~ or similar place of
business does not use an adequate
,ash register or check system from
which daily and monthly records |