Show New taxes imposed on By legislature begun July 1 dry hotels and Motels must collect County option sales tax operative A group of new taxes imposed by the 1959 State Legislature affects every citizen of the Foremost among these are the new sales tax on trailer laundries and the general withholding tax on income-the off-highway gasoline tax refund to and the local option sales tax of affecting only those counties which have passed a sales tax Sales Tax on Services The sales tax on services Is the most difficult for the ordinary citizen to To the tax applies only to services connected with tangible There is no tax levied on labor or services performed on real There is no tax on professional or other services performed upon the person of the For If you paint your there is no tax on-the painting If you have your furnace there is no tax because the furnace is a part of your real if you have your television set repaired or your automobile washed or lubricated or your dining room set the labor is The barber who cuts your hair or the hair dresser who gives a permanent must not collect the tax because he is performing a service on your physicians and dentist bills do not carry the Where the local option sales taz does not apply the rate of tax remains In a number of counties where the tax has already been the tax will be Income Tax Withholding A tax of wide application which affects all wage earners from whom federal income tax is now being withheld is the new withholding on wages or salaries for state income tax Every effective July must withold from the wages due his employees 7 of the amount that he already withholds for the Federal If the first pay check after July 1 covers part or all of he must withhold on it Employers must report quarterly to the Tax Commission on-forms supplied by the sion and remit the taxes withheld at the same The employer must also make an annual report on the regular Tax Commission form similar to that required by the Federal Employees will still be required to file the regular state income tax return prior to April 15 of the year at which time their returns will be matched up with the from their Tables have been to cover for the use of on the basis of semi- and monthly pay A sample of these forms will be supplied by the Tax Commission to anyone requesting if the taxpayer will indicate pay period Employers failing to withhold are liable for the tax they should have withheld and the employee is not held responsible by Gasoline Tax Refund The third important tax change is that which relates toi the refund to farmers of gasoline tax paid by them for the-purpose of cultivating their The period for which farmer may get tax credit begins July and extends-to June and from-every similar period Applications for refund may be submitted at any time between July 1960 and September To a farmer must submit to the Tax Commission- j an application for refund These forms are now available by writing thc Tax or by inquiry from your Farm Bureau office or major gasoline Information is required by the Commission on the number of acres type of crops type of soil and number and description of gasoline power units Farmers are required to save their paid invoices for They are also required to obtain a clearance from their county assessor to show that property tax has been paid on the gasoline-powered machinery On July 1960 or before September the farmer must submit to the Commission a request for refund on a Tax Commission to which will be attached paid invoices for gasoline and the clearance from the county No refund will be processed for less than Refunds may be obtained only once each year for the fiscal year Local Option Sales Tax The fourth tax measure of great Importance to those counties and j New Taxes from page it is the local option t sales and use Up to this moment eight counties have adopted the They Salt Grand and San Others may shortly do Where counties pass the local cities and towns may follow suit and get credit tor the tax collected within their incorporated The tax outside city and town limits will accrue to the New sales tax collection brackets have been approved by the Tax Commission for the counties enacting the Sample copies have been sent to all registered retailers within these particular It will be necessary to collect a tax on purchases beginning with and going to 20 from to 30 from to and so The new tax goes into effect on July 1 for counties passing it prior to that Other counties may not impose it until the beginning of the following or October |