The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1922-01-05
TAXES REPEALED ON
NUMEROUS ARTICLES.
Extra Pennies No Longer Required On
Soft Drinks, Sporting Goods And
Transportation.

The following statement is issue by
the Collector of Internal Revenue d. T.
Gerow, District of Florida:
In response to numerous inquiries,
taxpayers are advised that certain
taxes, among them the so-called "nui-
sance" and luxury taxes. are repeal
ed, effect January l, 1922, by the
Revenue Act Of 1921.
Patrons of saltwater fountains. ice
cream parlors and similar places of
business no longer are required to
pay. the tax of / 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 an ice cream cone doesn't cost an
extra penny. The tax imposed by the
Revenue 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freight and passengers is repealed, eff
Gective January ], 1922, also the tax
paid by the purchaser on amounts paid
for men and women's wearing apparel
(shoes, hats, neckwear, shirts, hose,
etc., in excess Of a specified price.
Taxes imposed under Section 904
(Which under the Revenue Act of 1918
included the taxes on wearing apparel
are now confined to a ) 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
SO a square yard, trunks on the amount
in excess OF $50 each; valises, travelling
bags, suit cases, 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 excess of 50 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 manufactur-
ers' excise taxes, and are 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 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.
The taxes on sporting goods Oennis
rackets, fishing rods, baseball and
football uniforms, etc. are repealed,
also the taxes on chewing gum, porta-
BILE electric fans. thermostatic contain
ers. articles made of fur adm toilet ar
ticles and musical instruments.
The tax on sales of jewelry, real or
imitation. is per cent, and is PAYABLE
by the vendor. The tax on the sale Of
work OF art paintings, statuary. art
porceIains 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 ed
ucational institution or public art mu-
scum, or a sale by a recognized dealer
in such articles 10 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 the forms for making