The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1919-05-11

OF the recently enacted federal law
taxing commodities deAignsied az
luNurleH, ana certain classes OF soft
drinks and dairy products, tho com
UtiEsionera OF internal revenue.
through II l.. Bolen. Internal rev
cnuo tax collector OF Oklahoma, has
issued the following statements with
regard to the Application Of the tax
Many merchants Of this district af-
fected by the new law, have be
sciged the local office of the repre-
sentative OF the state collectors office
~ An rndoAvOT to obtain specific
information as 10 the construction
Of the law This mater has been
made available by official CORES
pondencc received In this city, which
follows
ICE CREAM AND SOFT DRINKS.
The Law.
Sec $50 That on and nfles May
LIST 1919 there shall be levied as
scsscd, collected, nnd' paid a tax Of
I cent for ouch 10 cents or fraction
thereof OF the amount paid To- any
person conducting n soda fountain.
leo cream parlor, or other simllar
place ~ business. for drinks com
monty known hs soft drinks. COM
pounded or mixed At such place OF
business or for ice cream, tee cream
sodaH rWndars, or other similar ar
ticles NJ food or drink when any OF
the above are sold on or after such
date for consumption In or In proR-
unity 10 such place Of business
Effective date, The tax IL upon
ice cream, Ice cream SundceS and SOFT
drinks and similar articles OF food
or drink sold ~ soda fountains and
.l al % ..g "a
May I, 1919,
who Ia a vendor For tho pur-
pose OF the tax and aH used In these
regulations the term vendor" means
an individual. partnership associa-
tion. or corporation engaged In the
business OF selling any OF the ar
tlclca enumerated In section $40 TO
purchaser for consumption. Thus.
vendor may bO mnnufac ctursr,
jobber. Wholesaler, retailer. trustee
In bankruptcy. receiver, or poddler.
Rate OF tax The tax II measured
by the price for which tho food or
drink In sold. II Is on the actual
snies price at the rate OF cent for
each 10 cents or fraction thereof
OF the amount paid for any OF the
articles mentioned In section $50
Each sale for 10 cents or less is
taxed | cent and every sale for over
10 cents II taxed / cont for each
10 cents or fraction thereof OF the
price. d
Order Em IN Gangs.
The tax IL upon the whole amount
OF the price paid by the purchaser
when the price IL paid at one time
though IN payment for several ar
ticles which are the subject OF n
-. al .f
sale, the total price paid Is the unit
for computing tho tax" Thus, II
the purchaser orders two Bodas AT
the same limo, each sold for 10
cents, tho tax IN 2 cents and not four,
II, however, he buys one soda for lb
cents the tax IN z cents and N he then
purchases another 1b-
cent drink the tax IL = cents on The
second sale. which cannot be treated
as part OF the first aale Any means
by which separate purchasers pool
their order for the purpose OF defeat
ing or escaping the tax Imposed by
section 630 shall be carefully guard
ed against by tho vendor, for It's ein-
ploymcnt subjects tho purchaser and
the vendor az he connives In ~ to
the penalties provided In section
1908 Of the act
the price OF certain commodities
paid to any porson conducting
soda. fountain, Ice cream paror, or
other similar place OF business
The words "other similar places OF
business refer primarily TO tho char
aoier OF the business dransn cted
rather than to any physic resom-
blance TO the place where such bust
ness Ia done. Whether person
renting the above described articles
In conducting n place of business
to soda fountain or ice
cream parlor, " n question depend
ent on the facts In each particular
case,
Get tho vcpdor~. Too.
Sales of soft drinks, ice oream. and
similar articles OF food or drink
otherwise taxable. when made In tho
course OF his regular business by "a
vendor whether by means
OF motor vehicle, pushcart or
otherwiso) arc subject To the tax
imposed by section 630, Bales OF
soft drinks, Ice cream and similar
articles by individuals or organisa
tons. such as religious, educational, |
or charitable societies, etc, are not
taxable. such sales In stands, |
booths and similar place at agricul- |
iuraf fairs. racing parks, public OK
h EDITIONS circuHes. shows and similar |
places are taxable The distinction |
lies In the fact OF tho sale being made |