The Delta independent., 1922-01-20
LUXURY NUISANCE L
TAXES ARE STOPPED

In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called
nuisance" and luxury" taxes, are re-
pealed, effective January 1, 1922. by
the revenue act of 1921.
Patrons of soda water fountains,
ice cream parlors and similar places
of business no longer are required to
pay the tax of l 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 ice cream cones don't cost an
extra penny. The tax imposed by the
revenue act of 1921 Is on beverage
and the constituent part thereof" and
is paid by the manufacturer.
The tax on the transportation of
freight and passengers is repealed,
effective January l, 1922, also the tax
paid by the purchaser in amounts
paid for mems and women's wearing
apparel (shoes. hats. caps. neckwear.
shirts, hose, etc.) in excess of a speci-
fed price. y
Taxes imposed under section 9O4
(Which under the revenue act OF 1918
included the taxes on wearing ap-
pareD are now confined to 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 S6 square yard;
trunks in excess of $35 seach; valises,
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 hang hags, on the amount in ex.
cess OF IS each; portable lighting tx
lures. including lamps Of all kinds,
on the amount in excess of $40 each:
fans, on the amount in excess Of 81
each. These taxes are included In
the manufacturers excise taxes. and
are payable by the manufacturer, pro-
ducer. or importer, and not by the
purchaser, as required by the revenue
act of 1918. The manufacturer may
reimburse himself, by agreement with
the purchased. 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 represents
the price charged for the article and
what portion represents the tax.
The tax on sporting goods (tennis
rackets. fishing rods, baseball and
football uniforms, etc.) are repealed
llso the taxes on chewing gum. port
lble electric fans, thermostatic con-
.ainers, articles made Of fur and toilet
articles and musical instruments.
The tax on sales Of jewelry. real or
imitation, is s per cent and Is payable
~ the vendor. The tax on the sale
II works of art (paintings, statuary
,orcelains and bronzes) is reduced
rom 10 to per cent. This tax. pay
BILE by the vendor, applies except in
he original sale by the artist, or to
n educational institution pr public
.rt museum, or sale by recognized
ealer in such articles to another such
ealer for resale. Tf
When payable by the manufacturer.
,r vendor, taxes must be in the hands
# the collector of internal revenue or
r before the last day Of the month
'ollowing the month in which the sale
,as made.
Following are forms for making re.
urns and regulations relating to taxes
yhich may be had on application to
ffices of collectors of internal reve-
,ue: Manufacturers excise tax, form
% revised, regulations AZ revised;
TX on works Of art and jewelry, form
28-A revised, regulations 4S revised;
ak on beverages. form 726 revised,
equations 81 revised.