EXEMPTION FROM SALES TAX
CLASSES OF SCHOOL BAGS DEFINED (New Zealand Press Association) WELLINGTON, September 27. Types of bags normally used by schoolchildren which were exempt from sales tax after September 10 were announced by the Minister of Customs (Mr C. M. Bodwen) tonight. The types are as follows: Schoolbags of any material designed for wear on the shoulders; attache and lunch cases composed of fireboard, vulcanite, or similar material, unlined or lined only with paper, not fitted internally in any way and not exceeding 18in in length. Mr Bowden said that week-end and dressing cases less than 18in in length and which were lined with textile or padded and fitted internally with pockets or slots were not regarded as schoolbags, and would not- be exempt, nor would leather attache cases, even if they were less than 18in in length. Zipp fastener folios of all kinds or folio bags with handles or straps which were primarily used by businessmen would not be exempt from sales tax, the Minister added.
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Press, Volume XC, Issue 27466, 28 September 1954, Page 14
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169EXEMPTION FROM SALES TAX Press, Volume XC, Issue 27466, 28 September 1954, Page 14
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