Regulations 54 Relating to the Excise Taxes on Sales by the Dealer of Wearing Apparel, Etc PDF ePub eBook

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Regulations 54 Relating to the Excise Taxes on Sales by the Dealer of Wearing Apparel, Etc free pdf Excerpt from Regulations 54 Relating to the Excise Taxes on Sales by the Dealer of Wearing Apparel, Etc: Under Section 904 of Title IX of the Revenue Act of 1918 Sec. 004. (a) That on and after May 1, 1919, there shall be levied, assessed, collected, and paid a tax equivalent to 10 per centum of so much of the amount paid for any of the following articles as is in excess of the price hereinafter specified as to each such article, when such article is sold by or for a dealer or his estate on or after such date for consumption or use - (1) Carpets and rugs, including fiber, except imported and American rugs made principally of wool, on the amount in excess of $5 per square yard- (2) Picture frames, on the amount in excess of $10 each- (3) Trunks, on the amount in excess of $50 each- (4) Valises, traveling bags, suit cases, hat boxes used by travelers, and fitted toilet cases, on the amount in excess of $25 each- (5) Purses, pocketbooks, shopping and hand bags, on the amount in excess of $7.50 each- (6) Portable lighting fixtures, including lamps of all kinds and lamp shades, on the amount in excess of $25 each- (7) Umbrellas, parasols, and sun shades, on the amount in excess of $4 each- (8) Fans, on the amount in excess of $1 each- (9) House or smoking coats or jackets, and bath or lounging robes, on the amount in excess of $7.50 each- (10) Men's waistcoats, sold separately from suits, on the amount in excess of $5 each- (11) Women's and misses' hats, bonnets, and hoods, on the amount in excess of $15 each- (12) Men's and boys' hats, on the amount in excess of $1 each- (13) Men's and boys' caps, on the amount in excess of $2 each- (14) Men's women's, misses', and boys' boots, shoes, pumps, andslippers, not including shoes or appliances made to order for any person having a crippled or deformed foot or ankle, on the amount in excess of $10 per pair- (15) Men's and boys' neckties and neckwear, on the amount in excess of $2 each- (16) Men's and boys' silk stockings or hose, on the amount in excess of $1 per pair- (17) Women's and misses' silk stockings or hose, on the amount in excess of $2 per pair- (18) Men's shirts, on the amount in excess of $3 each- (19) Men's, women's, misses', and boys' pajamas, night gowns, and under- wear, on the amount in excess of $5 each- and (20) Kimonos, petticoats, and waists, on the amount in excess of $15 each. (b) The tax imposed by this section shall not apply (1) to any article enumerated in paragraphs (2) to (8), both inclusive, of subdivision (a), if such article is made of, or ornamented, mounted, or fitted with, precious metals or imitations thereof or ivory, or (2) to any article made of fur on the hide or pelt, or of which any such fur is the component material of chief value, or to (3) any article enumerated in subdivision (17) or (18) of section 900. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully- any imperfections that remain are intentionally left to preserve the state of such historical works.

About United States Internal Revenue Service

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Details Book

Author : United States Internal Revenue Service
Publisher : Forgotten Books
Data Published : 27 September 2015
ISBN : 1332031641
EAN : 9781332031641
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 36 pages
Age + : 15 years
Language : English
Rating :

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  • Regulations 54 Relating to the Excise Taxes on Sales by the Dealer of Wearing Apparel, Etc free pdfRegulations 54 Relating to the Excise Taxes on Sales by the Dealer of Wearing Apparel, Etc

    . Excerpt from Regulations 54 Relating to the Excise Taxes on Sales by the Dealer of Wearing Apparel, Etc: Under Section 904 of Title IX of the Revenue Act of 1918 Sec. 004. (a) That on and after May