Evening star., 1949-07-27
You and the D. C. Sales Tax
Multiple Sales Proviso Rules Out
Separate Payment Tax Dodge

be ST. But if the bill should run
less than the So minimum. the
customer would pay tax on the 81.
@. What food is non-taxable?
A. Any purchased for human
consumption off the premises.
Since premises are defined as the
building and grounds of the es-
tablishment. food served at a
drive-in, for instance, Is taxable.
@. A caterer is employed to pro-
vide food for a party of 20 in your
home. Must he be paid the sales
tax?
A. If the caterer furnishes the
food alone, no tax is paid. But if
he also is responsible for serving
the food, arranging for the wait
ers. etc., then the tax must be
paid.
@. What is the ruling on food
delivered to the home. such as
chicken and fish boxes?
A. Such purchases are not taxed.
Liquor on Separate Tab.
@. Are alcoholic beverages in
cluded in tabulating the price of
meals?
A. No. spurious liquors are
handled separately. For example,
if the diner has one 75-cent drink
and his meal cost rs cents, he is
taxed only for the drink.
@. What is the tax regulation
in regard to soda fountains?
A. Items sold at soda fountains
in drugstores or elsewhere are
considered the same as food.
Therefore there is no tax on pur-
chases under SIPS.
@. For taxing purposes, are
malt and spirituous liquors re-
garded as food?
A. No, they are not food, and
thus are taxable on purchases of
IA cents and over.
@. Would it be possible to buy
a meal in a restaurant and take
it off the premises tax-free?
A. Yes, one could eat it on
the curb in front of the place
provided the police agree) and
still pay no tax.
@. Supposing a hotel charges
for room service and one wishes to
have a meal in his room?
A. He must pay the sales tax
on the combined costs of the meal
and the room service.
@. A cocktail lounge customer
decides to have bottle of ginger
ale without an alcoholic drink.
Is he taxed?
Bottled Water Taxed.
A. Only when the soft drink
lis used with spurious liquor
would the customer be taxed. But
if the guest ordered a 25-cent
bottle of club soda, he would pay
a proportionate tax. Club soda,
mineral water, spring water, or
similar fluids not containing
havoring are not, considered food
and therefore&are taxable from
IA cents.
@. Should restaurant diners
pay tax on cigarettes and cigars?
A. Cigarettes are not subject to
the sales tax, but the diner must
pay tax on cigars.
@. What items purchased in a
grocery are taxable?
A. Practically everything not
edible.
@. Is dog food taxable?
A. Yes, any food not meant for
human consumption is taxable,
including that purchased for cats,
brids, fish and other animals.
@. In the operation Of a res
taurant, must the owner pay tax
on gas and electricity used in
processing food?
A. No, but he must obtain an
application for an exemption Ger
tificate. They are available at the
offices of the Washington Restau-
rant Association, 2003 I street
NV, the District Sales Tax office,
the Potomac Electric Power Co.,
and the Washington Gas Light
Co.
@. Is the tax paid at the time
meal ticket is purchased?
A. No, the customer pays the
tax as he uses the ticket, on the
same basis as any other meals he
might purchase.
(Tomorrow: How the tax will
apply to personal services and to
the purchase of drugs)