The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1922-01-04
NUISANCE TAXES
REPEALED ON lST
Soda Fountain Patrons No
Longer Required to
Pay 1-Cent Tax
NULLlFY OTHER TAXES
War Revenues on Clothing
Hats, Trunks, Sundry Ar
ticles Cease Operating

spccial TO The World.
OKLAHOMA CITY, Jan. 3---Tbe
following statement Is issued by the
collector OF internal revenue, Acel
G. Alexander, district of oklahoma:
In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the socalled
nuisance" and luxury" taxes. are
repealed, effective January /, 1922.
By the revenue act Of 1921.
Patrons OF sodawater fountains.
tee cream parlors and similar
..olaces Of business no longer are re-
.6ruired to pay the tax of 1 cent for
each 10 cents or fraction therdbf on
the amount expended for sodas, sun
dacs. "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 and the constit-
ucrt PARTS thereof and Is paid by
the manufacturer.
Transportation Taxes orr.
The tax on the transportation of
freight and passengers is repealed,
effective January /, 1922, also the
fax paid by the purchaser on
amounts paid for mems and wom-
ems wearing apparel (shoes. hats,
cans neckwear, shirts, hose, etc.)
i'm excess of u specified price.
Taxes imposed under section 904
(Which under the revenue act of
1918 included the taxes on wearing
happareD are now confined to a 8
sper cent tax on the following arti-
Icles Carpets, on the amount in ex-
cess Of S4.50 n square yard; rugs,
on the amount in excess of So a
square yard; trunks. on the amount
In excess OF S35 each valises trav-
cling bags, sujtcases hat boxes used
by travellers and fitted toilet cases,
on the amount in excess of s25 each;
purses. pocketbooks, shopping and
handbags, on heoamount In excess
OF So each. portable lighting fix
lures, incl. ding lamps of all kinds,
on the amount in excess of $40 each p;
fans. on the amount in excesS of 81
each. These taxes are included in
the man1fncturers' 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 manufac-
turer 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 ten
mis- rackets, fishing rods baseball
and football uniforms. etc.) are re.
pealed. also the taxes on chewing
gum, portable electric fans, thermo.
static containers. articles made ot
fur, and toilet articles and musica
Instruments
Other Taxes Reduced.
The tax on sales of jewelry. rea
or imitation. Is per cent and 1,
payable by the vendor. The tax or
the sale of works of art (paintings
satuary, art porcelains, anC
bronzes) is reduced from 10 to 8 pei
cent. This tax, payable by the ven
dor, applies except in the origina
sale by the artist, or 10 an cduca
uonal institution or public art mu
seum or sale by recognized deal
er In such articles to another sucl
dealer for resale.
When payable by the manufactur
er or vendor. taxes must be in tn,
hands OF the collector of interna
revenue on or before the last day o
the month following the month II
which the sale Is made.
Following are forms for makini
returns and regulations relating 4
taxes, which may be had on applicA
A tion to offices OF collectoas of inter
nal revenue: Manufacturers excis
tax, form 72s. revised. regulation
g. revised; tax on works OF art an
jewelry, form i2SA, regulations As
revised; tax on beverages, form 72s
revised; regulations 81. revised.