The Barre daily times. (Barre, Vt.) 1897-1959, 1922-01-09
aNursArcE TAXES REPEALED
And Along With Them the So-Ca'leo
Luxury Taxes.

The following statement - issuen ~
Collector Of Internal Revenue X "
Mccuen for the district of Vermont
In response TO numerous inqu'Iles'
taxnavers are advised that rertaan
taxes among them the so-cailed 'nui-
saneen and "luxury' taxes, are IT,
nealed. effective Jan. !, lsxz, py 'he
revenue act of 1921. u.
Patrons of soda water fountains, ICE
cream parlors and similar places 81
business no longer are required 70
nav the tax OF one cent Tor eaeh ~
cents or fraction thereof on the
amount expended for sodss, sundaes,
aor similar articles of food or drink.
The small boy may rejoice IN the iacl
that an ice cream cone doesnt cost sn
extra penny. The tax imposed py the
revenue act of 1921 is on beverages
and the constituent parts thereon ana
Is paid by the manufacturer.
The tax on the transportation OF
freight and passengers is repealed, ef.
fertjye Jan. 4, 1922, also the tax PAID
Nv the purchaser on amounts paid Tor
mans and women's wearing apparei
shoes. hats, caps. neckwear, shirts
hose. etc in excess OF specinen price.
Taxes imposed under section VIZ
(which under the revenue act OF 1915
included the taxes on wearing sppa.eu
are now confined to a fiye per cent 'aN
on the following articles. carpets, on
the amount in excess OF s4.oO s9nais
ward; rugs. on the amount in excess OF
80 a square yard; trunks, on 'ne
amount in excess OF $50 each; vaiises,
travelling bags, suit cases, hat boxes
used bv travellers and fitted tollet
cases on the amount in excess OF so
each; purses, pocketbooks, shopping
and handbags. on the amount IN ex-
cess of S. each; portable lighting hA-
lures. including lamps OF all kinds on
the amount in excess OF $40 each
fans. on the amount in excess OF VI
zach. These taxes are included in the
manufacturers' excise taxes, and are
payable by the manufacturer, producer
or importer, and not by the puFcha sfr'
as required by the revenue act OF isis'
The manufacturer may reimburse hin-
self. BY agreement with the purchaser
by quoting the selling price and tax IN
separato and exact amoucts. OF ny
stating TO the purchaser IN advance OF
The sale. what portion of the quoted
price represents the price charged for
tho article, and what portion repre-
scnta the tax.
The taxes on sporting goods tennis
racke;s. fishing rods, baseball and foot
hall uniforms, fishing rods, etc.l are re-
neslet. also the taxes on chewing gsn,
nortable electric fans, thermostatic
containers. articles made Of fur, and
toilet articles and musical instruments.
The tax on sales OF ieweiry, real or
imitation, is Eve per cent and IL pay
able BY the vendor The tax on the
sale Of works OF art paintings. stat
nary. art porcelains and bronsesl Il re-
duced from 10 TO FIVE per cent This tax.
pavable BY the vendor. applies except
IN the ori1inal sale BY the artist, OF TO
an educational institution or public art
museum, or a sale BY q recognized
dealer IN such articles 70 another such
dealer for rezsie.
When payable by The manufacturer
or vendor. taxes must 10 IN the hands
Of the collector Of internal revenue on
or before the last day Of the month
ftllowinc the month in uhich the sale
vas made
Following are forms for making re-
turns and regulations relating 70 taxes.
which may b. had On application to Of
frcs Of ooiieriors Of interual revenue !:
uazunfscfurers' exri-s tx form - re-
riscd regulations e. revised tax %