Norwich bulletin., 1920-11-15

goods in arriving at the basis of the tax. On the other hand, if the manufacturer sells goods at a delivered price and he himself pays the freight or delivery charges, such charges are regarded as a part of the selling price in arriving at the
 basis of the tax.
 Article of regulations. g provides that the tax is measured by the price for which the beverage is sold by the manu- facturer and that if the price of the bev- craze is increased to cover the tax. the tax is on such increased price, which in- cludes the amount added by the manufac- turer to cover the tax.
 On the other hand, if the price is not increased to cover the tax, but the manu- tacturer quotes the price of the beverage and the amount of the tax as separate | items, and in the exact amount repre- sented by. such items, and, in the event bills or invoices are rendered, shows the items separately therein, the tax does not attach to the amount representing tax on the selling. price of the product. Tn other words, the theory of the reg
 ulations is that the tax is on the price for which the manufacturer sells his i product at the time and place where he i sells it; that this price must be clearly indicated ill quotations and invoices but 1 that if other items such as transportation 1 expense or tax are included in the selling price without segregation, the tax must i be based on the total selling price includ- 1 ing such other items. It is not sufficient l for the purpose of current returns that
 the books or records of the manufacturer | show the different items entering into the
 selling price, if the purchaser is not fully ! informed by quotation in advance of the ! sale, and by the invoice for the goods
 when such invoice is made, of the differ ent items entering into the quoted or in voiced price.
 Tt is the understanding of the bureau 1 that certain manufacturers actually sel
 the containers in which their beverage is l sold and agree to refund a certain amour upon the return of the container, and tha certain other manufacturers who actual! sell the container make no such agree
 nient as to refund.
 In such cases it is clear that the sell
 inG price placed upon 1lis product by tn
 manufacturer includes the price of tn l beverage and the container, and that sue
 selling prize is the amount paid for bot the beverage and the closed contamei and is subject to tax. In such a case, the manufacturer sells under an agree ment to refund to the purchaser a speci I fled amount upon sta9 return of the con
 tainer, the manufacturer may take cred , therefor in the manner outlined in Articl . II of the regulations
 Tt is also the understanding of tn bureau that ceratin manufacturers do nc } sell their containers, but exact a depos 7 from the purchaser, which deposit is rC l funded upon tt.e return of the containe 3 Where the amount of such deposit is sc&
 regated from the selling price of u !, goods, and is not in excess of the cost 3 the container to the manufacturer ar Q fWhere tho purchaser understands that i d is not obtaining title to the container ar u must return it to the mannfacturer, suC y deposit cannot be said So be an amour . paid for the container within the meal = ing of the regulations and is not subje g to tax"