Morgan County Democrat. (McConnelsville, Ohio) 1886-1943, 1935-01-17
OBSERVATIONS OF THE SALES
TAX LAW

DIX AuluiHISIFdIIU0.J
How does the Sales Tax Law af-
feet me?'' Is the question being
asked by most OF the citizens of
Morgan county and other parts of
Ohio. On Dec. 13, 1894, Governor
White signed the Ohio Sales Tax
Law as passed by the 90th General
Assembly This law Was passed for
the purpose of securing revenue
with which TO meet the needs of the
state for poor relief in the existing
economic crisis, for the purpose of
providing aid for the aged, the
raising OF sufficient revenue for the
administration OF our public schools
and to continue the operation of the
ordinary functions OF state, munic-
ipal, county and township govern
ments. The law provides That be-
ginning with the effective date
OF this act, (placed by the tax COM
mission OF Ohio), every purchaser
at retail OF tangible personal prop
erty shall, up to Dec. 81, 1895, pay
a Sales Tax as follows: One cent if
the price is 40 cents or less; two
cents II the price lis more than 40
cents and not more than 20 cents;
three cents ii the price is more than
20 cents and not more than one
dollar. II the price is in excess of
one dollar, the Sales Tax shall be
three cents on each full dollar and
on each odd dollar the above
provisions shall apply. II the price
is less than nine cents, no tax shall
be imposed. This latter provision
means that IL the complete trans
action Tor which the money is paid
does not exceed eight cents, there
win be no tax. In the eyes OF the
tax commission, the transaction Is
complete when the price is paid
iand the goods delivered or the price
is actually charged and the goods
delivered.
There are certain exceptions
provided under the Sales Tax Law
in Ohio, wherein the consumer is
not required to pay the retailer any
Sales Tax. These provisions are as
follows, to-wit:
1. When the consumer is the
State Of Ohio, or any of its political
subdivisions. (This includes munic-
,ipal, county, township, public
parks and school governments).
2. When the vendor is farmer
Hhe thing transferred is the product
of his farm, or of farm which he
operates, and the retail establish
ment is located on such farm, or
when sale is of feed, seeds, lime
or fertilizer CThis provision re-
quires any farmer who peddles
meat, potatoes, butter, eggs, apples,
vegetables Or any other article to
retail trade, to have Vendors
License and collect the Sales Tax
on the sale of same. Casual sales
provide the only exception. If in
doubt secure Vendors License
and collect the Sales Taxi
3. Sale Of fluid milk, defined by
the milk marketing act, for con-
sumption off the premises of the
vendor and of bread in loaf FORM
(This includes bread sliced or un-
sliced in regular form, but does not
include rolls, pastries, cookies, etc.
They are all taxable. Milk sold in
restaurants for consumption in the
place Of business is taxable).
4. The sale of newspapers. Mag
azines are taxable, providing the
total sale amounts to nine cents or
more, at any particular time).
5. Sales of motor vehicle fuel
and liquid fuel upon the receipt.
use, distribution or sale of which
in this state tax is imposed by the
law of this state.
6. Sales of cigarettes and of
brewers wort and malt, upon the
sale of which tax is imposed by
law of this state. SO long, respective
ly, as such law is in force.
z. Sales of beer, as defined by
section 6212-63 of the general code,
whether in bulk or in bottles, sales
Of wine, and sales Of spirituous
liquors by the department of liquor
control.
8. Sales of artificial gas by a gas
company, as defined in section
5416 of the general code, of natural
gas by natural gas company, as so
defined, of electricity by an electric
light company, as SO defined, of
water by water-works company, as
30 defined, if in each case the thing
sold is delivered to consumers
through wires. pipes or conduits;
and all sales by any other public
utility as defined in section 5415 of
the general code. (Bus transporta-
ton companies are not public
utility under section 5415 of the
general code and are taxable).
8. Casual and isolated sales by
vendor who is not engaged in the
business of selling tangible personal
property. (This exempts pur-
chasers of articles at public auc-
ton held by farmer Or others and
those folks who only make casual
sale and are not in any retail busi-
ness selling to the consumer for
profit).
10. Sales which are not within
the taxing power Of this state under
the constitution of the United
States. : (This includes sales from
mail order houses located out of
Ohio or any transaction which in
wolves Interstate commerce).
III. Professional or personal SER
vice transactions which involve
sales as inconsequential elements,
for which no separate charges are
made. lin these cases 1t is pro-