Middletown transcript., 1922-01-07
TAXES REPEALED

In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called "nui-
sance and luxury" taxes, are re-
pealed, effective January l, 1922, by
Lne Revenue Act OF 1921.
Patrons of soda-water fountains, ice
cream parlors and ''simiiar places OF
business" no longer are required to pay
The tax OF l cent for each ~ cents or
traction thereof on the amount sxpend-
eo tor SodaS, sundaeS, ''or similar ar
ticies OF food or drink The small
Doy 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 constituent
parts thereof" and is paid by the manu-
facturer.
The tax on the transportation OF
freight and passengers is repealed, et-
fecuve January /, 1922, also the tax
paid by the purchaser on amounts paio
.or mems and women's wearing ap-
parel (shOes, hats, caps, neckwear,
shirts, hose, etc. in excess OF specl-
lied price.
Taxes imposed under Section 9O4
(Which under the Revenue Act OF 1918
included the taxes on wearing apparel)
are now confined to per cent. tax
on the following articles: Carpets, on
The amount in excess of $4 81 square
yard; rugs, ON the amount in excess OF
S6.OO square yard; trunks, on the
dmount in excess of $35. 90 each; va
lises, travelling bags, suit cases, hat
boxes used by travellers and fitted toilet
cases, on the amount in excess of $25
each; purses, pocke tbooks, shopping
and hand bags, on the amount in excess
of IS each; portable lighting fixtures,
including lamps of all kinds, on the
amount in excess of $40 each; fans, on
the amount in excess of ST each. These
taxes are included in the manufacturers
excise taxes, and are payable by the
manufacturer, producer or importer,
and not by the purchaser, as required
by the Revenue Act OF 1918. The
manufacturer may reimburse 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 for
the article, and what portion represents
| The tax.
The taxes on sporting goods, (tennis
| rackets, fishing rods, baseball and foot
ball uniforms, etc. are repealed, also
the taxes on chewing gum, portable
electric fans, thermostatic containers,
articles made of fur, and toilet articles
and musical instruments.
The tax on sales of jewelry, real or
imitation is per cent. and is payable
| by the vendor. The tax on the sale of
works of art paintings, statuary, art,
porcelains and bronzes) is reduced from
10 to 5 percent. This tax, payable by
the vendor, applies except in the origi-
nal sale by the artist, or to an educa-
tional institution or public art museum,
| or sale by recognized dealer in such
articles to another such dealer for re-
| sale.
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 taxes,
which may be had on application tc
offices of collectors of internal revenue
| manufacturers excise tax Form 72s
revised, Regulations Al, revised; tax on
works of art and jewelry, Form 728A,
revised, Regulations 4S, revised; tax or
beverages, Form 726, revised, Regula.
tons So revised.