SALES TAX

Nelson Evening Mail, Volume LXVI, 10 February 1933, Page 7

SALES TAX

NUMEROUS EXEMPTIONS LONG LIST OF ITEMS The following is a list of articles which are to be exempted from the sales tax of five per cent, imposed by Customs resolutions adopted by the House of Representatives: Articles and materials for the sole use of a public hospital when purchased for use exclusively by such hospital and not for resale. Bags, paper or cellophane, empty; hags and sacks of jute, hemp, hessian, or textile; bees; bells for use in churches only; binder-twine; bottles and jars, empty, plain; books which are for use as text-books in any school, college or university; books for the lioim fide use of public libraries, libraries of universities, colleges, or schools, etc.; bran, pollard, and sharps; bread, cakes, scones, pastry, and sandwiches; butter and cheese.

Cardboard boxes, empty; cardboard cream-mugs, honey-jars, and similar receptacles, empty; coin, metal; coal, coke, firewood.

Electric power and light; explosives, viz.: blasting and mining powder, nitroglycerine, giant powder, nitro, and other explosives. Farm produce in its natural state when sold by a farmer, if of his own production; fish, fresh, raw or smoked (including crayfish and other crustaceans).

Gas manufactured from coal; gold and silver bullion. Hay and straw. Iron drums, empty. Lard and margarine; live animals, including live poultry. Materials used as packing for goods which are exempt from sales tax; meals served in restaurants, cafes, hotels, boardinghouses, and similar establishments; meats (including bacon, hams, and poultry), fresh or raw; medicines or drugs; milk and cream, fresh. Nets and netting of cordage or twine; newsprint-paper; newspaper; also weekly, monthly, quarterly and other periodical magazines or papers.

Oatmeal and rolled oats; ores of metals of all kinds.

Packing-cases, wood, empty; pearl barley and barley-meal; pease-meal; peas, split; plants, live. Rice, sago, and tapioca. Sand, gravel, rubble; ships, dredges, and similar vessels not imported in any vessel; sugar, molasses, golden syrup, treacle; sugar of milk. Timber, viz.: Fence-rails and fenceposts, including wooden spreaders or droppers; tractors and traction-engines and parts peculiar to the same. Vegetables, fruits, niits, grains, and seeds; vehicles, viz.: Farm-waggons aiul farm-sleds.

Wool-packs and wool-pockets. Goods exported from New Zealand

Goods, whether produced or manufactured in New Zealand or imported, which, if imported, would be included under the following items of the Customs Tariff: — Chaff.

Grain and pulse, ground or manufactured, viz.: Wheat-flour, including wheatmeal and similar preparations oi wheat.

Hops; Honey. Infants’ and invalids’ foods, as may be approved by the Minister. Passover bread; altar bread. Salt. Cigarettes, n.e.i. Cigarettes, exceeding in weight 2Jib per 100. Alcohol, and denatured spirit, for use in museums, universities, hospitals, and similar institutions, or for other scientific or educational purposes, in such quantities and for such purposes and under such conditions as may be approved by the Minister. Bacteriological' products, sera, and vaccines, as may be approved by the Minister. Chloroform; ether purificatus; sulphuric ether; iodoform. Disinfectants, n.e.i.

Insecticides, fungicides, etc. Insulin; preparations made from am null glands or tissues us may be ap proved by tlie Minister. Rennet, n.e.i. .

Sheep and cattle licks. _ ■ Surgeons’, physicians’, dentists’, and opticians’ appliances, instruments, and materials, . . Scientific and philosophical instruments and apparatus. . Battery blanket not exceeding wide, material for filter-cloths, and plush or other cloth, on declaration that it will be used only for mining or goldsaving purposes. Brattice-cloth of jute or hessian. _ Saddlery, harness, whips and wlnpthongs. Eyes, artificial. Lamps, miners’ safety, and glasses therefor; lamps peculiarly adapted for use on harbour beacons and lighthouses, also appliances peculiar to such lamps; side lights, and head lights, especially suited for the use of ships. . Films for cinematographs and similar instruments. Medals, viz., >var medals, humane societies’, and similar, also sueli miniatures of the same as may be approved by the Minister; old coins. Musical instruments and parts. Paintings, statuary, other works of art, curios, and other articles approved by ’the Minister, for display in public museums, the buildings of public institutions or art associations registered as corporate bodies, public parks, or other public places, on such conditions as may be prescribed by the Minister. Trophies, prizes, hags, medals, medallions, badges, etc. Maps, charts, plans, and similar articles. , . . Paper of qualities and sizes approved by the Minister, on declaration that it will be” used by orehardists only m wrapping fruit. ~ ~, Religious tracts, handbills, and fold--01 Sunday school and day school lesson sheets and cards, etc. Beekeepers’ tools, implements, ana apparatus. Cylinders for compressed gases.

Incubators for poultry-raising. ( Agricultural implements and ma r cliincry. , ~ • . Dairying machinery, and appliance*. Eii'diies (including necessary controlling gear therefor) specially suited for flying machines, on declaration, that they will he used solely in the manufacture or completion of the same.

Electric motors. Electrical appliances peculiar to surgery; X-ray tubes. Machinery peculiar to mining or gokl-Power-driven spray pumps, including

outfits therefore, as may be approved by Hie Minister, specially suited for agricultural uses. Pumps peculiar to use in dairying or in the manufacture of dried milk or other milk product (except vacuum pumps suited for use with milking machines, and any other pump which the Minister is satisfied could--have been made economically in New Zealand), Pumps for raising or distributing liquids, n.e.i.; vacuum pumps, including those suited for use with milking machines.

Sheep-shearing and horse-dipping machines. Windmills. Machinery, machines, machine tools, and appliances. Machinery, machines, machine tools engines, and appliances, as may be approved by the Minister, peculiar to use in.manufacturing, industrial, and similar processes. Machinery, machines, engines, and other appliances. Artificers’ tools. Bill-hooks, bush-hooks, slashers, and hedge knives. Metal. Saddlers’ ironmongery (except bits and stirrup irons), hames, and mounts for harness, gag-bits, and drenchingbits. Thermostats for making incubators for poultry raising. Flying machines. Articles, n.e.i., suited for tlio use of tlie blind, deaf, or dumb, as may be approved by the Minister. Apparatus, appliances, articles, and materials, for educational purposes, as may be approved by the Minister, and under conditions prescribed by him. (Manures.

Natural history specimens, and such ethnological or similar specimens as may be approved by the Minister. Official supplies, uniforms, flags, and such other articles a 9 may be approved by the Minister, for the official use of Consular officers, Trade Commissioners, or other accredited representatives of any British or foreign Government. Regalia, emblems, certificates, almanacs, and banners, being the property of any society or branch registered under tlie Friendly Societies’ Act, 1909.

Rocket life-saving apparatus; and such other life-saving apparatus, n.e.i., as may he approved by the Minister; diving dresses, and dresses and other apparatus suited solely for use in poisonous gases or smoke, with appliances peculiar to use therewith. Ships’ rockets, blue lights, and danger signals. Stained glass windows.