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Show "Nuisance" Tax Now a Memory Patrons of sodawater fountains, ice cream parlors and similar places I of business no longer are required to pay the tax of one cent for each 10 cents or fraction thereof on the amount expended for sodas, sundaes, "or similar articles of food or drink." This information has just been issued from the offices of the internal revenue reve-nue collector, James H. Anderson, district of Utah. The small boy, and others, too, may rejoice in the fact that an ice cream cone doesn't cost the extra penny, because the so-called "nuisance" "nui-sance" and "luxury" taxes are repealed, re-pealed, being effective the first of this year, through the repealing of the act. Further information given out by the collector and which will be hailed with delight by those traveling on passenger trains is that the tax on passenger and freight transportation has been repealed and became effective effec-tive January 1, 192 2. The tax paid by the purchaser on amounts paid for men's and women's wearing apparel, including shoes, hats, caps, neckwear, shirts, hose, etc., in excess of a specified price, is also- repealed. The taxes on sporting goods (tennis (ten-nis rackets, fishing rods, baseball and football uniforms, fishing rods, etc.) are repealed, also the taxes on chew ing gum, portable electric fans, thermostatic containeres, articles made of fur, and toilet articles and musical instruments. Taxes imposed under section 904 (which under the revenue act of 1918 included the taxes on -wearing apparel are now confined to a 5 per cent tax on the following articles: carpets, on the amount in excess of $4.50 a square yard; rugs, on the amount in excess of $6 a square yard; trunks, on the amount in excess ex-cess of $35 each; valises, traveling bags, suit cases, hat boxes used by travelers and fitted toilet cases, on the amount in excess of $25 each; purses, pocketbooks, shopping and hand bags, on the amount in excess of $5 each; portable lighting fixtures, including lamps of all kinnds, on the amount in excess of $10 each; fans, on the amount in excess of $1 each. These taxes are included in the manufacturers' man-ufacturers' excise taxes, and are payable pay-able by the manufacturer, producer or importer, and not by the purchaser, purchas-er, as required by the revenue act of 1918. The manufacturer may reimburse re-imburse himself, by agreement with the purchaser, by quoting the selling ' price and tax in separate and exact amounts, or by stating to the purchaser, pur-chaser, in advance of the sale, what portion of the quoted price represents repre-sents the price charged for the article arti-cle and what portion represents the tax. |