Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-06-16

MAI
j dt made?
! Answer. Owing to the fact that
sales are made under a multitude
Of varying circumstances, it Is not
deemed practical, either from the
standpoint OF the administrator OF
the law or the taxpayers making
returns, to attempt to pass On each
sale that is not clearly classifable,
either as a sale at wholesale or a
sale at retail For the purpose of
the tax, a line distinguishing sales
q. Wholesale from sales at retail has
been drawn as follows: in order for
% sale to be treated as a sale at
Wholesale, first, the taxpayer must
be wholesaler or jobber and must
be known to the trade as such; sec
ond, the merchandise must be sold
at wholesale prices; and third, the
merchandise must be sold only to
dealers for resale. All other sales
Will be treated sales at retail.
%. CD In some cases a sale Is
made out Of the state, the order be
ING filled by direct shipment from
another point of the state, the
Goods never even passing through
he state, could such sale be tax
able?
q. (D. DO jobbers Or wholesale
houses pay d tax on shipments Of
Goods out OF the state; to be con.
samed out OF the state?
What Law Exempts
Answering these two questions,
beg to advise that the law (sec.
ton 2b, line 52) exempts sales of
articles, substances or commodities
ior continuous transportation and
delivery outside the state and other
merce between this state and other
states OF the United States, or be.
tween this state and foreign coun-
tries.
%. 90 l have one concern, that,
as a part of its business, manufac-
lures an article, which is then sold
with other purchased articles, as a
jobbing or wholesale business Is
the article manufactured paid on as
a manufactured one, or is the pay
ment to be made as a sale of a
wholesale house?
| Answer. The taxpayer il a man
ufacturer and wholesaler, is reuuir.
/ ed to segreeate his business IN re-
turns 10 be filed He must show I'M
der one schedule the gross pro-
ceeds derived from the sale of ar.
Itieles Or commodities manufactured
regardless Of where sold or at what
price, and under another schedule
/ the gross proceeds derived from the
sales of articles Or commodities not
manufactured by him.
%. (6). Are corporations exempt
Tor $4,000 as well as individuals?
Answer. Each taxpayer, whether
an Individual, firm. co-partnership.
association Or corporation, is entit.
led to an exemption of $4,000. claw
page 4, line SD
q. %. A West Virginia concern
would manufacture lumber which
would be sold to dealers or iobbers
out OF the state (not to the ulti.
mate consumer) Would such lum.
Der be taxed. and how?
Answer. See answer to question
and 4.
u (S) A West Virginia concern
1 would buy yellow pine in Georgia
A part is sold in West Virginia a
/ part out of the state: a part to an
other jobber, and a part to the ulti
mate consumer How could such
transactions be taxed?
Lumber Sold In State
answer. AS to lumber sold In
West Virginia to jobbers and con.
sumers, see answer to question >
As to lumber sold either to iobbere
or consumers outside of West Vfr
/ ginIa, see answer to questions :
and A.
With reference to answer tC
/ question 5: | am mindful of the diff
Hculty which will attend the nrepa
ration and ascertainment Of tay
where the taxpayer is both a whole
saler and manufacturer The bool,e
OF the taxpayer must be kent 80
that the return filed may no aosiI,
checked If occasion arises. hence
the requirement that SEPARATE book>
are to be kept in such cases. How
ever, in the case of tay.nave,
who is manufacturer. and who in
cidentally buys and sells articles q
merchandise other than that manu-
featured by him, If he so desires bf
may include his gross proceeds from
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