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Show l USANCE" TAXES REPEALED JAN. 1 Tho following statement is issued by tho Collector of Internal Revenue James H. Anderson, district 6f Utah: In response to numerous inquiries taxpayers aro advised that certain taxes, among them tho so-called i?- 4Nuisanco" and "Luxury" taxes arc ,, repealed, effective January 1, 1922, by the Revenue Act of ,1921. Patrons of soda-water fountains ico cream parlors and similar places ' of business no longer are required to ' , pay tho tax ofl cent for each 10 f ' 'cents or fraction thereof on the amount expended for sodas, Bundacs, f "or similar articles of food or drink." Tho tax imposed by tho Revenue act 1 of 1921 is on "beverages and the con stituent parts thereof" and is paid by the manufacturer. Tho tax on tho transportation of freight and passengers is repealed, ' effective January 1, 1922, also the tax paid by the purchaser on amounts paid for men's and women's wearing apparel, (shoes, hats, etc) in excess of a specified price. Taxes imposed under section 904, . which included wearing apparel, are iP$ now confined to a 6 per cent tax on f-"' tho following articles, when the pur chase, price' exceeds a specified : amount: carpets, ruga, trunks, bags, purses, hand bags, etc., lighting fix-i fix-i tares, lamps and' fans. Taxes on these i articles are included in the manu- i lecturers' excise taxes and are pay ' able by the manufacturer. . The taxes on sporting goods are repealed, also the taxes on chewing -; gum, portable electric fans, thereto- fir. static containers, articles made of fur, flPJgk , and toilet articles and musical instru- ps1"-'' merits. , ' ,The .tax on sales of Jewelry is 6 per j : cent and is payable by the vender. T , .' Tax on works of art is reduced from. k 10 to 5 .per cent, payable by the ven- K der. , When payable by the manufacturer f or vender, taxes must be in the hands of tho collector of internal revenue ( on or before the last day of the month ,; following tho month in which the salo n" Is made 'V |
