Show entertainments FOR BENEFIT OF RELIGIOUS organization IN ORDER TO HE BE EXEMPT FROH TAX MUST FILE CLAIM WITH COLLECTOR new instructions under the revenue act of 1921 relative to admissions taxable and otherwise have been issued by the internal revenue bureau hud and are summarized by james H anderson collector of 0 internal revenue as follows no tax is charged on oil admissions of 0 10 cents or less but where the charge it over 10 cents the tax applies on the full amount charged including admission by season tickets or subscriptions where tickets of admission are sold tor for 10 cents or less they need not be serially numbered but these tickets must show the price at which sold mere stock tickets without any price printed thereon cannot be sold tickets cannot be sold tor for 10 cents or less when these have a price pric eother other than the price sold printed thereon theatres theartres The atres and other places having on hand supplies ot of printed tickets mayl may use them it if sold tor for the established establish price printed thereon for example A ticket marked established price 10 cents tax paid 1 cents total 11 L cents may be sold bold for 10 cents a ticket marked established price 9 cents tax lax paid I 1 cent total 10 cents may be sold tor for 9 cents but may not be sold bold tor for 10 cents since the established price Is but 9 cents tickets not properly printed may be ed reprinted or rewritten to comply with the requirements provided this is done plainly and clearly in the case ot of free ad missions admissions it is 9 not necessary that a ticket be issued if I 1 bo however wever a ticket is issued it shall state that it evidences a tree free admission and that there Is no tax thereon the tax on tickets sold at reduced rates Is determined solely by tho the amounts paid and no not by the established price ot of slin similar a accommodations c am in the case casa of 0 entertainments exhibitions hibit ions etc the proceeds eda ol of which inure exclusively to the benefit ot of ra licious ligi ous educational or charitable institutions ii etc in order to be exempt ficera tax a claim ther clor must be kled and exemption granted by the collector where this exemption Is secured the tickets printed and sold gold must show the established price and must show that the admission is tax I 1 free ree |