SALES TAX EXEMPTIONS.

Auckland Star, Volume LXIV, Issue 135, 10 June 1933, Page 10

SALES TAX EXEMPTIONS.

MINISTER'S DECISIONS. SALE VALUE DETERMINATION. A lift of Mi-'iter's decisions under the Sake Tax was gazetted this week. Included are several additions to the schedule of exemptions from the impost, and a determination of the sale value in certain ca^es. Goods to be regarded as incorporated in the exemption lists, include "books" and plain crosses of marble or other stone, statuary, provided that a declaration is delivered indicating that it will be used only in the manufacture of tombstones; carbon brushes, coil pipes for industrial purposes, cooki.ig vats and tanke of a certain steel, and milk vats for use on farms in • conjunction with milking machines or cream separators. Not included are flavoured cornflour and race "carde" or hooks. An interpretation of the sale value in certain cases is given. Where the collector is satisfied that stationery such as account books, ledgers, • diaries, invoice books, invoice or other printed forme, writing pads, envelopes, Christmas cards, ►tags, pene, pencils, nibs, ink-stands and ink-wells, and leather goods euch as attache cases, and ladies' handbags, or sporting requisites, such as tennis racquets and golf clubs, have been bona fide sold through retail shops by licensed wholesalers, the sale value will be the actual sale price, less 25 per cent. In the 'case of stationery manufactured to special orders or goods eold by licensed wholesalers otherwise than as set out in the foregoing, the sale value will be the actual sale price. In the case of rough sawn timber dressed by a licensed manufacturing retailer, and with .respect to which the collector is satisfied that sales, tax has been paid on the rough eawn timber, or the timber was purchased before February 9 last, the sale value of the dressed timber will be the price for dressing timber as set out in the standard timber pricelist operating in the particular district. Rough, sawn timber dressed is to include rough'sawn timber, planed, tonguerl and grooved, beaded, moulded or similarly worked.