The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1922-01-05
COLLECTOR
ISSUES STATEMENT
EXPLAINING TAXES

INDIANAPOLIS, Ind, Jan. 5.-The
following statement is issued by NJ.
Bert Thurman, collector of internal
revenue, district of Indiana:
In response to numerous inquiries,
taxpayers are advised that certain
taxes. among them the so-called "nu-
isance" and luxury taxes, are repealed,
effective Jan. l. 1922, by the Revenue
Act of 1921.
Patrons OF soda-water fountains,
Ice cream parlors and similar places
or business no longer are required to
pay the tax of one cent for each 10
cents or fraction thereof on the
amount expended for sodas, sundaes,
or similar articlesof 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 "bever
ages and the constituent parts there
Of and is paid by the manufacturer.
The tax on the trans portation of
freight and passengers is repealed, eff
fective Jan. l, 1922, also the tax paid
by the purchaser on amounts paid for
mems and women's wearing apparel
tshoes. hats, caps. neckwear, shirts,
hose, etc) in excess OF a specified
price.
Taxes imposed under Section GOA
(Which under the Revenue Act of 1918
included the taxes on wearing appareD
are now confined to five percent 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 square yard: trunks, on the
amount / nexcess of $35 each; valises,
travelling bags, suitcases, hat boxes
used by travellers and fitted toilet
cases, on the amount in excess of $25
each; purses, pocketbooks, shopping
and hand bags, on the amount in ex-
cess of So EACH portable lighting fix
lures including lamps of all kinds, on
the amount in excess of SO each fans,
on the amount in excess of 81 each.
These taxes are included in the manu-
facturers excise taxes, and are pay
able by the manufacturer, producer or
importer, and not by the purchaser, as
required by the Revenue Act of 1918.
The manufacturer may reimburse him
self, 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 repre-
sents the tax.
Sport Tax Repealed.
THE taxes on sporting goods, (ten-
mis- rackets, fishing rods, baseball and
football uniforms, etc.) are repealed,
lee ~ +nx oh, i've cur +
able electric fans, thermostatic con-
tanners, articles made of fur and toilet
articles and musical instruments.
THE tax on sales of jewelry, real or
imitation, is five percent, and is pay
able by the vendor The tax on the
sale of the works of art paintings,
statuary, art porcelains and bronzes)
is reduced from 10 to five percent.
This tax, payable by the vendor, APP
plies except in the original sale by
the artist, or to an educational institu-
ton or public art museum, or a sale
by the recognized dealers in such ar
ticles to other such dealers for resale.
when payable by the manufacture
er or vendor. taxes must be in the
hands of the collector of internal rev.
enue 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 to Of
fees of the collectors of internal rev
enue; manufacturers excise tax form
72S revised regulations Al, revised i;
taxes on works of art and jewelry,
form 72S-A revised, regulations As, re-
vised; tax on beverages, form 726, re-
vised. regulations 80, revised.