Roanoke Rapids herald. [volume] (Roanoke Rapids, N.C.) 1914-192?, 1922-01-06
Nuisance and Luxury
Taxes Repealed

The following statement is
Issued by the Collector OF Inter-
nal Revenue, Gillian Grissom,
District of North Carolina.
In response to numerous lnqul-
ries, taxpayers are advised that
certain taxes, among them the
so-called nuisance" and lux
ury" taxes, are repealed, effec-
tive January l, 1922, by the
Revenue Act of 1921.
Patrons of soda-water foun-
tains, ice cream parlors and
similar places of business" no
longer are required to pay the
tax of cent for each 10 cents
or fraction thereof on the amount
expended for sodas, sundaes, or
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 Revenue 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 is re-
pealed, effective January |, 1922,
also the tax paid by the purchaser
on amounts paid for mems and
women's wearing apparel (shoes,
hats, caps, neckwear, shirts,
hose, etc. in excess ola speci-
fled price.
Taxes imposed under Section
9O4 (which under the Revenue
Act of 1918 included the taxes on
wearing apparel are now con-
fined to 5 per cent tax on the
following articles: carpets, on the
amount in excess of $3.50 &
square yard; rugs, on the amount
in excess of $500 a square yard
trunks on the amount in excess
of $35. 90 each; valises, travelling
bags, suit cases, hat boxes uset
by travellers and fitted tolle
cases, on the amount in excess
of $500 each; purses, pocket
books, shopping and hand bags
on the amount III excess of $50
each; portable lighting fixtures
including lamps of all kinds, O
the amount in excess of 500
each; fans, on the amount in eN
cess of $1.00 each. These take
are included in the manufacturer
excise taxes, and are payable b
the manufacturer, producer Q
importer, and not by the purchaS
err, as required by the Revenu
Act of 1918. The manufacture
may reimburse himself, by agree
ment with the purchaser, b
quoting the selling price and ia
in separate and exact amounts
or by stating to the purchaser i
advance of the sale, what porto
of the quoted price represents tn
price charged for the article, an
what portion represents tn
The taxes on sporting goods
(tennis rackets, fishing rods
baseball uniforms, etc. are re
pealed, also the taxes on chewin
gum, portable electric fans
ther mostatic containers, article
made of fur, and toiie
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 G
art paintings, statuary, al
porcelains, and bronzes) is re
duced from 10 to 5 per cent. Thi
tax, payable by the vendor, az
plies except in the original sale b
the artist, or to an educations
institution or public art museum
or a sale by a recognized deale
in such articles to another sue
dealer for resale.
When payable by the mani
facturer or vendor, taxes mus
be in the hands of the collecto
of internal revenue on or befor
the last day of the month follow
ing the month in which the sal
was made.
Following are forms for max
ing returns and regulations relat
NO to taxes, which may be had O
d