Norwich bulletin., 1922-01-03
A Bulletin For Sale
 Advertisement Will Sell h
NUISANCE" AND "LUxURYn
 TAXES ARE NOW REPEALED

In response to numerous inquiries, tax payers are advised that certain taxes, among them the so-called nuisance and .1uxury" taxes, are repealed, effec- tive January l. 1922. by the Revenue Act of 1921.
 Patrons of soda water fountains, ice cream parlors and similar places of business no longer are required to pay the tax of 1 cent for each ten cents or fraction thereof on the amount expend- ed for sodas, sundaes, -or similar arti- cles of food or drink" The small boy may rejoice in the fact that an ice cream cone doesn't cost an extra penny The tax imposed by the revenue act of 1921 is on beverages and the constituent parts thereof and is paid by the nanu- facturer
 The tax on the transportation of freight and passengers is repealed, effec- tive January 1, 1922, also the tax paid l by the purchaser on amounts paid for men s and Women's wearing apparel l (shoes, hats, caps, neckwear, shirts, hose, etc.) in excess of a specified price. Taxes imposed under Section BOA ! (which under the revenue act Of 1918 1 included tho taxes on wearing appareD are now confined to a per cent tax on the following articles: carpets, on | the amount in excess of s4.a0 a square yard; rugs. on the amount in excess of l S6 a square yard trunks on the amount 1 in excess of S35 each; yalises, travelling bags, suit eases, hat boxes used by tray elers and fitted toilet cases. on the 1 amount in excess of S25 each; purses, pocketbooks, shopping and hand bags, on the amount in excess of $ each; porta- | ble lighting fixtures, including lamps of all kinds, on the amount in excess of 1 S10 each: fans. on the amount in excess of S1 each. These taxes are included in the manufacturers excise taxes, and are payable by the manufacturer, pro- dLcer or importer, and not by. the pur- chaser, as required by the revenue act
 of 1918. The manufacturer may reim-
 purse himself, by agreement with the
 purchaser. by quoting the selling price and tax in separate and exact amounts
 or by stating to the purchaser in advance
 of the sale, what portion of the quoted
 price represents the price charged fol
 the article, and what portion representi the tax.
 The taxes on sporting goods. ttennil i rackets, fishing rods, baseball and foot
 ball uniforms, etc) are repealed, alst
 the taxes on chewing gum, portable cleo : U tC ldiSs LiAEE LllOSlAl4C COHl1luCISr cles made of fur. and toilet articles an, musical instruments.
 The tax on sales of jeweiry. real 0
 imitation is 5 per cent, and Is payabl
 by the vendor. The tax on the sale O
 works of ert (paintings statuary, ar porceiains, and bronzes) Is reduced fror
 10 to , per cent. This tax, payable b
 the vendor, applies except in the origina
 sale by the artist, or to be educations
 institution Or public art museum. or
 sale by a recognized dealer in such ar
 ticles to another such dealer for resale.
 When payable by the manufacturer O
 vendor. taxes must be in the hands of tn 5 collector of internal revenue on or befor 3 the last day of the month following th month in which the sale was made.
 Following are forms for making re . turns and regulations relating to taxe e which may be had on application to off e ces of collectors of internal revenue ' manufacturers excise tax Form 72s r. - yised. regulations 47, revised tax 0 e works of art ard jewelry. Form T2s ] '. revised, Regulations 4S, revised; tax c l. beverages. Form 72s, revised. Regula : tions 52, revised.