Fulton County tribune. (Wauseon, Ohio) 1883-1925, 1922-01-05
NUISANCE" AND
LUXURY TAXES
ARE REPEALED

In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called
nuisance" and luxury" taxes, are
repealed, effective January 1, 1922,
by the Revenue Act of 1921.
Patrons of soda-water fountains,
ica cream parlors and similar places
o. business" no longer are required
t. ray the tax of / cent for each 10
us or fraction thereof on the
a lount expended for sodas, sundaes,
"or similar articles of food or drink"
The small boy may rejoice in the fact
thSt an ice-cream cone doesn't cost
ali extra penny. The tax imposed by
the Revenue Act of 1921 is on "bev-
erages and the constituent parts
thereof" and is paid by the manu-
facturer.
The tax on the transportation of
freight and passengers is repealed,
effective January 1, 1922, also the
tax paid by the purchaser on amount
paid for mems and women's wearing
arel (shoes, hats, caps, neckwear,
shirts, hose etc. in excess of a speci-
fied price.
Taxes imposed under Section 904
(which under the Revenue Act of
1913 included the taxes on wearing
apparel) are now confined to 5 per
mt tax on the following articles
carpets, on the amount in excess Of
$3.50 a square yard; rugs, on the
nount in excess of So square yd.;
trunks, on the amount in excess of
So each; valses, travelling bags, suit
cases, hat boxes used by travellers
and fitted toilet cases, on the amount
in excess of $25 each; purses, pocket
books, shopping 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
a noant in excess of 81 each. These
taxes are included in the manufac-
turers' excise taxes and are payable
b the manufacturer, producer or i'm
porter, and not by the purchaser, as
required by the Revenue Act of 1918.
The manufacturer may reimburse
hlmself, by agreement with the pur-
chaser, by quoting the selling price
and tax in separate and exact
amounts, or by stating to the pur-
chaser in advance of the sale, what
portion of the quoted price repre-
sents the price charged for the arti-
Gle, and what portion represents the
tax.
The taxes on sporting goods
(tennis rackets, fishing rods, base
ball and football uniforms, fishing
rods, etc. are repealed, also the
taxes on chewing gum, portable elec
trio Ians thermostatic containers
articles made of fur, and toilet arti
cles and musical instruments.
The taxes on sales of jewelry, real
or limitation, is per cent, and is
payable by the vendor. The tax or
the sale of works of art paintings
statuarv, art porcelains, and bronzes
is reduced from 10 to per cent
This tax, payable by the vendor, ap
plies except in the original sale by
the artist, or to an educational insti-
tuition or public art museum, or &
sale by a recognized dealer in such
articles to another such dealer fol
resale.
When payable by the manufactur
er or vendor, taxes must be in tht
hands of the collector of internal re
venue on or before the last day O
the month following the month il
which the sale was made.
Following are forms for makinJ
returns and regulations relating t
taxes which may be had on applica
tion to officers Of collectors of inter
nal revenue; manufacturers excis
tax Form 728 revised, Regulation
No. az, revised; tax on works of ar
and jewelry, Form 728-A, revised
Regulations 48, revised; tax on bev
erages, Form 726, revised, Regula
tons So, revised.