The Record-courier. [volume] (Gardnerville, Nev.) 1904-current, 1922-01-06
MANY CHANGES MADE IN
REVENUE TAX LAWS

The following statement Is issued
by the Collector of Internal Revenue,
Louis Spellier, the District of Ne
vada:
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 l, 1922. by
the Revenue Act of 1921.
Patrons of soda-water fountains, ice
cream parlors and similar places oi
business" no longer are required tc
pay the tax OF cent for each 10 cts
or fraction thereof on the amount ex-
pended for sodas, sundaes, "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 Re-
venue Act OF 1921 is. on beverages
and the constituent parts 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freight and passengers is repealed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 on amounts
paid for mems and women's wearing
apparel (shoes, hats. caps, neckwear,
shirts, hose, etc) In excess of speci-
fled price.
Taxes imposed under Section 9O4
(which under the Revenue Act of
1918 included the taxes on wearing
appareD are now confined to per
cent 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 in excess of
$35 each; valises, travelling bags,
suit cases, hat boxes used by travel
ers and fitted toilet cases, on the
amount in excess of $25 each; purses,
pocket books. shopping and hand
bags, on 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
amount in excess of 81 each. These
taxes are included in the manu-
facturer's excise taxes, and payable
by the manufacturer, producer or i'm
porter, and not by the purchaser as
required by the Revenue Act of 1918.
The manufacturer may reimburse
himself, by agreement with the pur-
chaser. by quoting the selling price
and tax separate and exact amounts
or by stating to the purchaser in ad-
vance of sale what PARTON of quoted
price represents the price charged
for the article, and what portion rep
resents the tax.
The tax on sporting goods. (tennis
, rackets. fishing rods, baseball and foot
ball uniforms, etc. are repealed also
the taxes on chewing gum. portable
electric fans, thermostatic containers,
articles made Of fur, and toilet arti-
cles and musical instruments.
The taxes on sales Of jewelry, real
or imitation, is per cent and is pay
able by the vendor. The tax in the
sale of works Of art (pantings, statu-
airy, art porcelains, and bronzes) is
reduced from 10 to per cent. This
tax, payable by the vendor applies
except in the original sale by the
artist, or to an educational institu-
tion or public art museum, or a sale
by recognized dealer in such articles
to another such dealer for resale.
When payable by the manufacturer
or vendor, taxes must be in the hands
of the collector of internal revenue
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 tax
es which may be had on application
to offices of collectors of internal
revenue: manufacturers excise tax
form 72S revised, Regulations Al. re-
vised; tax on works of art and jewell
ri, form 72SA, revised, regulations As,
revised; tax on beverages, form 1876