The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1919-05-11
Hot Clam Broth and Epson Salts Are Among
FelU of Fountain Drinks Exempt From Tax

~ 'ne pcfHpn coma ing pace or
business, even though temporarily.
ana merely Incidental sales which
cannot properly bc considered bust
hess % Bales n soft drinks. Ice
cream ana similar articles ~ food
or drink are not taxable when MAIDS
IN rho regular course ~ business at
hotcl. roHthurant, cafeteria, lunch
room, or club house, unless such
articles arc sold separate and apart
from meals,
Tax Ice Cream Comes.
consumption at place Of business
The above section provides that the
tax shall be levied upon the sale OF
"soft drinkH, leo cream. leo cream
Sodas Hundhcs, or other similar ar
tlclca ~ food or drink, when sold
FOR consumption In or In pruI-
Unity To such places OF business
THIS provision II Interpreted to mean
that when any Of tho specified ar
ticles arc sold in such containers or
under such conditions as to Indicate
mat they would ordinarily be con.
sumcd IN or IN proximity TO tho
place Of business they are tRXahlc.
leo ctoam sold In cones is taxable.
When lee cream or any similar ar
ticic is sold under conditions which
indicate that II usually would be
consumed at or In proximity To tho
promises tho fact that the purchaser
does not 40 consume u but carries II
away does not. render II free from
tax When iCs cream. soft drinks, or
similar articles OF food or drink are
sold 10 be carried away for con
sumption at "A place not In proximity
To the place OF business, such ice
cream, food, or drink being placed
N..a A. a a Ia
used 10 80 convey the articles In
diuated, they ARE not taxable
SDsne Bottles Exempt.
beverages taxable. In general,
such beverages as are commonly
known as soft drinks which are com
pounded or mixed at tho fountain
where sold arc subject to the tax.
beverages. though sold at the foun-
tain. II delivered, ready for con
sumption from "A bottle or closed
contniner and on which tax has
been paid under Section 62s OF tho
Revenue Act OF 1913, are not subject
10 tho tax!
Articles Taxable. Examples The
following articles OF food or drink
are subject to tax within the mean
ing OF section $40 OF tho revenue
net OF 1918. all beverages when
OF Illhtu NJ INV l'uI-
tain, such hs orhngehdo. lemonade,
pineapple juice, coca cola, root beer,
morle. phosphates. fruit and flavor
ing ryrups compounded or mixed
with milk shakes In any FORM, cream
and egg shakes ice cream sodas. Ice
cream leo cream surdaes. ice cream
Ahnd wlches. favored Ices, and all
other similar foods or drinks not
enumerated or specified. This list.
however. In not intended or consider
cd to bo complete, but merely H.
Illustrative OF tho class or articles
subject TO tar.
Clam Broth Exempt
beverages not taxable; Examples.
There are certain drinks which are
often sold mt soda fountains, Ice
business which are not regarded as
soft drinks, or Ice cream products
or similar articles Of food or drink
within the meaning of section $40 OF
the revenue act OF 1918 Such bev-
erages are exemplified by hot beef
tea, coffee (hot. cold, or iced), tea
thot, cold or ioed). butermilk milk.
hot chocolate, or COCO hot clam
broth, hot clam blsque. hot tomato
bisaue. and hot tomato boulllion, No
tax applies on the sale OF beverages
or drinks, such as ginger alc. root
beer, TuoIie, mineral water, etc.
when served directly from CON
taincr. In which case the manufnc-
turers tax on such drinks has al
ready been levied 500 section 62S
OF tho revenue act OF 1918. How
ever. II any OF the drinks or beve-
RACES herein mentioned are com
pounded or mixed with carbonated
water or extract or other ingredi-
cnt at the fountain, they arc tax
able.
Try Epson Salts.
beverages not taxable: Medicinal.
There are certain medicines, such as
Rochelle salts. seidlltE powders. bi-
carbonate or soda castor oil, Epson
salts and essence OF pepdn. which
ara often sold at soda fountains. ice
cream parlors. ana similar place OF
business, which are not soft drinks
or ice cream products or similar ar
ticles OF food or drink and hence are
not taxable
TAX PAID ny PURCHASER
See $40. Such tax shall be paid !
by the purchaser to the vendor at
the time OF the sale and shall he
collected. returned and paid To- the |
United states hy such vendor in the |
same manner as provided In Section |
SOC
Payment Of tax The tax is upon