Sales Tax Laws of Foreign Countries: Canada, Costa Rica, Czechoslovakia, France, Germany, Greece, Italy, Mexico, Philippine Islands, Spain, and Sweden

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U.S. Government Printing Office, 1921 - Sales tax - 40 pages
 

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Page 11 - Spirits and strong waters of any kind, mixed with any ingredient or ingredients, as being or known or designated...
Page 12 - ... syrups and all imitations thereof; ice; newspapers and quarterly, monthly and semimonthly magazines and weekly literary papers unbound ; gold and silver ingots, blocks, bars, drops, sheets or plates unmanufactured ; gold and silver sweepings ; British and Canadian coin and foreign gold coin ; materials for use only in the construction of ships ; anthracite and bituminous coal and coal dust, lignite, briquettes made from anthracite or bituminous coal or lignite, coke, charcoal, peat, wood for...
Page 37 - All merchants not herein specifically exempted shall pay a tax of one per centum on the gross value in money of the commodities, goods, wares, and merchandise sold, bartered, exchanged, or consigned abroad by them, such tax to be based on the actual selling price or value at which the things in question are disposed of or consigned, whether consisting of raw material or of manufactured or partially manufactured products, and whether of domestic or foreign origin.
Page 8 - ... goals and uniforms, golf bags and clubs, lacrosse sticks, balls of all kinds, including baseballs, footballs, tennis, golf, lacrosse, billiard and pool balls, fishing rods and reels, billiard and pool tables, chess and checker boards and pieces, dice, games and parts of games (except playing cards and children's toys and games), and all similar articles commonly or commercially known as sporting goods...
Page 12 - Alcoholic perfumes and perfumed spirits. bay rum, cologne and lavender waters, hair, tooth and skin...
Page 13 - Act and six, and to apply and to have applied to all goods imported or taken out of warehouse for consumption on or after that...
Page 11 - The excise taxes as imposed by the preceding subsection three shall be payable at the time of sale by the Canadian manufacturer, but shall not apply to such wines when exported, and shall be accounted for to His Majesty in accordance with such regulations as shall be prescribed by the Minister of Customs and Inland Revenue. (5) Every person selling or dealing in the articles upon which...
Page 8 - ... (5) Tennis rackets, nets, racket covers and presses, skates, snowshoes, skis, toboggans, canoe paddles and cushions, polo mallets, baseball bats, gloves, masks, protectors, shoes and uniforms, football helmets, harness and goals, basket-ball goals and uniforms, golf bags and clubs, lacrosse sticks, balls of all kinds, including baseballs, footballs, tennis, golf, lacrosse, billiard and pool balls, fishing rods and reels, billiard and pool tables, chess and checker boards and pieces, dice, games...
Page 13 - Commons on the twenty-second day of the said month, or in any such resolution subsequently introduced in the said House, the duty so paid shall not be affected, nor shall the person paying it be entitled to any refund or be liable to any further payment of duty, by reason of such rate of duty being altered by any resolution introduced subsequently to that in accordance with which such duty was paid and before the passing of this Act. SCHEDULE A.
Page 38 - Agricultural products when sold by the producer or owner of the land where grown, or by any other person other than a merchant or commission 73 L. ed. merchant, whether in their original state, or not.

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