The Manchester journal. [volume] (Manchester, Vt.) 1861-current, 1922-01-05
LUXURY TAXES REPEALED
Following Statement Issued BY Collec-
tor Of Internal Revenue, District Of
Vermont.

Aot ot iuttfhat hfNthuts btrtfltA OF
Vermont.
In response 20 numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-ealled
nuisance" and luxury" taxes, are re-
pealed, effective January /, 1922, by
the Revenue Act 81 1921.
Patrons Of soda water fountains. ice
cream parlors and similar places Of
business" no longer are required 10
pay the tax Of / cent for each 10 cents
or fraction thereof on the amount eS-
pended for sodas. sundaes. cor similar
articles 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 Rev
enue Act Of 1921 is on beverages and
the constituent parts thereof" and Is
paid by the manufacturer.
The tax on the transportation Of
freight and passengers u repealed. ef-
fective January /, 1922, also the tax
paid by the purchaser on amounts paid
for mems and women's wearing appar-
el (shoes, hats, caps, neckwear, shirts,
hose, etc. in excess Of specified
price
Taxes imposed under Section 904
(which under the Revenue Act. Of 1918
included the taxes on wearing appar-
el are now confined to a per cent
tax on the following articles: carpets,
on the amount in excess Of $3.50 a
square yard; rugs, on the amount in
excess Of Sc a square yard; trunks on
the amount in excess Of S35 each;
valises, travelling bags, suit cases, hat
boxes used by travellers and fitted toll
ct cases, on the amount in excess Of
$25 each; purses, pocketbooks, shop
ping and hand bags, on the amount in
excess Of SIS each; portable lighting
fixtures, including lamps OF all kinds,
on the amount in excess Of $40 each;
fans, on the amount in excess Of 81
each. These taxes are included in the
manufacturers excise taxes, and are
payable by the manufacturer, produc-
err or importer, and not by the pur-
chaser, as required by the Revenue Act
Of 1918 The manufacturer may reim-
burse himself, by agreeent with the
purchaser, by quoting the selling price
and tax in separate and exact
amounts, or by stating to the purchas
er in advance Of the sale, what por-
ton of the quoted price represents the
price charged for the article, and what
portion represents the tax.
The taxes on sporting goods, (tennis
rackets, fishing rods, base ball and
foot ball uniforms, etc. are repealed,
also the taxes on chewing gum, port
able electric fans, thermostatic con-
tainers, articles made Of fur,.and toll
ct articles and musical instruments.
The tax on sales Of jewelry, real or
imitation is 5 per cent, and is payable
by the vendor. The tax on the sale Of
works Of art paintings, statuary, art
porceains, and bronzes) is reduced
from 10 to 5 per cent. This tax, pay
able by the vendor, applies except in
the original sale by the artist, or TO an
educational institution or public art
museum, or a sale by a recognized
dealer in such articles to another such
dealer for resale
When payable by the manufacturer
or vendor, taxes must be in the hands
Of the collector Of internal revenue on
or before the last day of the month
following the month in which the sale
was made.
Following are forms for making re-
turns and regulations relating TO tax
Is, which may be had on application to
Offices Of collectors Of internal reven-
ne: manufacturers excise tax form
72s revised, Regulations AZ, revised;
tax on works Of art and jewelry, Form
72s-A, revised, Regulations as, revis-
ed; tax on beverages, Form 726, revis-
cd, Regulations So, revised"