Clipped From Moberly Evening Democrat

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Clipped by sdanna

 - and similar place?, at agrjetUtural tairs,...
and similar place?, at agrjetUtural tairs, racing parks, public exhibitions, exhibitions, circuses, show; and sum] si- places aro taxable. The distinction lies in the fact of the sale being made by the person- conducting a place of business, even, though tempor.a/rily, and merely incidental sales which can not properly 'be considered "busi- ness." Sales o£ soft drinks, ice' cream, and similar article of : food or drink arc not taxable when made in the regular course of business at ,a hotel, restaurant, cafeteria, lunch room, or club' house unless -such articles articles .are sold separate and apart from meals, "Consumption :it Place of Business — The above section provides that the. 'tax shall 'be levied upon the sale of "soft drinks, ice cream, ice-cream sodas, sundaes, ''or other "similar articles articles of food or drink, when sold for consumption in or in proxi-mity to such place of business," This provision is interpreted to mean that when any of the specified- articles articles are sold .in such containers or under such conditions as to indicate that they would ordinarily be consumed consumed in or in proximity to the place of business they are taxable. Ice bream sold in cones is taxable. When. ice cream 'or' any similar article - is sold under conditions which indicate that it usually, would be consumed at or in proximity to the premises the fact that the purchaser does not so consume it' .'but carries it away does not render it free from tax'. When t ice cream, soft drinks, or-similar ar- j j ticles of food or_ drink are sold to be carried away for consumption at a place not in proximity to the place of business, such ice cream, foocf, or ^ ' cream, drink placed in containers of a kind— 9r<iiii.arily used to so convey the articels indicated, they are not taxable. Beverage Taxable— In general, such beverages as are commonly known as soft drinks which are compounded compounded or mixed at the fountain were sold are subject to tax. Bev- • Qra g eBi though sold at the fountain .• if delivered, ready for consumption from a ibottle or closed container and on' which a tax has been paid under section G2S of the Revenue Act of 101S, are not subject to the tax. Articles Taxable- — Examples, — The following articles of food or drink are section G30 of the Revenue Act of 191S: all beverages when compounded compounded or mixed at the fountain, subject to tax within the meaning of

Clipped from
  1. Moberly Evening Democrat,
  2. 02 May 1919, Fri,
  3. Page 4

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  • Clipped by sdanna – 22 May 2013

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