SALES TAX EXEMPTIONS

Taranaki Daily News, 13 February 1933, Page 11

SALES TAX EXEMPTIONS

articles not to be taxed t» VARIOUS NECESSITIES INCLUDED. FOOD, DRUGS, FARM NEEDS, BOOKS. The following articles are exempted from the operations of the sales tax:— 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. Bags 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 bona fide use of public libraries, libraries of universities, colleges, or schools, or for the library of any incorporated medical, law, literary, scientific, or art association or society, being the property of the organised authorities of such library, and not of individuals. 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, nitro-glycerine, giant powder, nitro, and other explosives. NATURAL FARM PRODUCE. Fam 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 estab-

lishments. Meats (including bacon, hams, and poultry), fresh or raw. Medicines or drugs prepared or compounded by a person for the time being registered under the Medical Practitioners’ Act, 1914, or by a person for the time being registered as a pharmaceutical chemist under the. Pharmacy Act, 1908, or by a person for the time being registered as a veterinary surgeon under the Veterinary Surgeons Act, 1926,. or ene titled to use' in connection with his business the designation of veterinary practitioner in accordance with the Veterinary Surgeons Act, 1926, and sold by him exclusively by retail. Milk and cream, fresh. Nets and netting of cordage or twine. Newsprint paper. Newspapers; also weekly, monthly, quarterly, and othei- 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, TAPIOCA. .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 fence posts, including wooden spreaders or droppers. Tractors and traction engines, and parts peculiar to the same. Vegetables, fruits, nuts, grains, and seeds which are in their natural state, or which have been subjected to such processes of cleaning, separating, sorting, etc., as do not in the opinion of the Minister remove such goods from their natural state for the purposes of this Act. Vehicles, viz., farm wagons and 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 of 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 Ziib. per 1000., - ■ . ■ ... 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. Bacteriological products, sera, and vaccines,-, as. may be approved by the Minister. , , . ■ Chloroform; ether purificatus; sulphuric ether; iodoform. 1 Disinfectants n.e.i., including coal-tar acids in combination with alkalis to form solutions which will give . saponaceous disinfectants upon the addition of water; sheep-dip; weed and scrub-killing preparations. . , •: ’ Insecticides, and fungicides, for agricultural uses; tree-washes; powdered pyrethrum flowers or Dalmatian powder and powdered hellebore, in packages of not less than 51b. net weight. Insulin; preparations made from animal glands or tissues as may be approved by the Minister. Rennet n.e.i.

Sheep and cattle-licks. ■ Surgeons’, physicians’, dentists’, and opticians’ appliances, instruments and materials, viz.:—(l) Appliances (including splints) for wear, peculiarly adapted to correct a deformity of the human body, to afford support to an abnormal condition of the human body, or to reduce or alleviate such condition, or to substitute any part of f*ich body; stumpsocks; crutches; ear-trumpets, ear-tubes, and audiphones, for the partially deaf. (2) Surgical and dental instruments, opticians’ trail cases, frames, spectacles, plain spectacle-cases, test cards and diagrams; also such other instruments and appliances peculiar to surgeons, dentate, or opticians’ use as may be enumerated in any order of the Minister. (3 Surgeons’, physicians’, and dentists’ materials, viz: antiseptic dressings, gauzes, lint tow, cotton-wool, poro-plastic felt, adhesive plaster not including medicated remedial plaster or plasters, spongiopilme, bandages, catgut, and sterilised and other Swings, artificial teeth, tooth-crowns, celluloid blanks, base plates, denturestrengtheners, gutta-percha stick, points, and pellets, amadou absorbent, porcelain powder, enamel, inlays, modelling composition, investment compound, cement and absorbent paper; also such other materials peculiar to surgeons’, physicians,

or dentists’ use as may be enumerated in any order of the Minister. PHILOSOPHICAL INSTRUMENTS. Scientific and philosophical instruments and apparatus, viz:—Assay balances; chemical balances, sensitive to 2 milligrammes or less; laboratory retorts, laboratory flasks, and other instruments, and apparatus, peculiarly suited for chemical analysis and assay work; assay furnaces; retorts, dishes, and other apparatus, of fused silica or platinum, for use in chemical manufacture, or in a laboratory; microscopes; telescopes, and magnifyingglasses; also such instruments, and apparatus, specially suited for scientific and philosophical purposes, as may be approved by the Minister.

Battery-blanket, not exceeding 3ft wide, material for filter-cloths, and plush or other cloth, on declaration that it will be used only for. mining or gold-saving purposes. Brattice-cloth of jute or hessian. Saddlery, harness, whips, and whipthongs. Eyes, artificial. Lamps, mijiers’ 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., war medals, humane societies’, and similar, also such miniatures of the same as may be approved by the Minister; old coins. Musical instruments and parts, viz.: (1) Band instruments entered by or for any band or musical society duly registered and incorporated under the Incorporated Societies Act, 1908, on declaration by a responsible officer of such band or society that the said instruments will remain the property of the band or society and will not be sold or otherwise disposed of without payment of the duty otherwise under the Tariff. (2) Musical instruments, imported for exclusive use by bands which are approved by the Defence Department, and under such conditions as the Minister may prescribe. (3) Organs, viz., great > organs and similar organs. PAINTINGS AND STATUARY. Painting, 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, flags, medals, medallions, badges, and other decorations, which have been awarded or presented or which are to be awarded or presented to persons in New Zealand, and which have been donated by persons resident abroad; trophies and prizes won abroad; medals, badges, flags, and similar articles, approved by the Minister, imported by New Zealand branches of the Navy League, St. John Ambulance Association, or similar patriotic ambulance or other societies.

Maps, charts, plans, and similar articles. Paper of qualities and sizes approved by the Minister, on declaration that it will be used by orchardists only in wrapping fruit. Religious tracts, handbills and folders. Sunday-school and day-school lesson sheets and cards; Sunday-school tickets and reward cards, being Scriptural or religious motto cards, and having no reference on them to Christmas, New Year, Easter, or birthdays. Beekeepers’ tools, implements, and apparatus—viz., metal fittings for beehives, bee-smokers, wax-extractors, queencages, comb-foundation, foundation machines, honey-knives, honey-extractors, queen-rearing outfits, wax-presses, tools peculiar to beekeepers’ use, gloves of textile soaked in oil, and rubber gloves, specially suited for beekeepers’ use, and such other articles, appliances, and implements, peculiar to use in beekeeping, as may’be .approved hy the. Minister..2l Cylinders for compressed gases. Incubators for poultry-raising. .

Agricultural, . implements and machinery, viz:—(l) Cultivators; harrows; ploughs; drills; seed and fertiliser sowers or ■ distributors combined. or separate; lime-sowers; seed or grain cleaners, and cellular seed or grain separators. (2)__N. e.i., including ploughs, cultivators, and seed-drills, hand-worked, combined or separate, ploughs, single-farrow mouldboard, not exceeding 2661 b. net weight; also the following parts of ploughs or harrows, viz.: Mould-board plates, unbent, steel share-plates cut to pattern, skeith-plates, plough beam forgings, and discs for harrows, or ploughs. DAIRYING MACHINERY.

Dairying machinery, and appliances, viz:—(l) Churns, power-driven, including butter-workers; butter-packers, butterpounders, and cheese-presses. (2) Dairying machinery n.e.i., including coolers but not including coil pipes or similar articles; machinery specially suited for use In the manfacture of dried milk, casein, sugar of milk, or other milkproduct; also the following articles on declaration that they will be used only in dairy factories, or in the manufacture of dried milk or other milk products, viz.: Vacuum-pans, vats or tanks, lined with glass porcelain or enamel, milk, pasteurisers (not being coil pipes or similar articles.) - ■ . Engines (including necessary controlling gear therefor) specially suited for flying machines. ■ (1) Electric motors. (4) Electrical appliances peculiar to surgery; X-ray tubes. . Machinery peculiar to mining or goldsaving, n.e.i. (not .including dredging machinery or screens for same); grizzly bars; ore-crushing rolls; ore-feeders, stamper batteries, and steel shoes and dies for same; concentrators; catteryscreening, woven, punched or .drilled, also similar screening on declaration that it will be used only for gum-washing; also the following machinery and engines on declaration that they will be used only for mining (including quarrying) purposes. . . _ Power-driven spray pumps, including outfits therefor,' as. may be approved by the Minister. . . . _ . Pumps peculiar to use m dairying or m the manufacture of dried milk or other milk-product (except vacuum pumps suited for use with milking machmes, and any other pump which the Minister is satisfied could have been made economically in New Zealand. Pumps for raising or distnbutmg liquids, n.e.i.; vacuum pumps, including those suited for use with milking machines. SHEEP SHEARING APPLIANCES. • Sheep shearing and horse clipping machines. Windmills. . , Machinery, machines, machine _ tools, and appliances, viz.: (3) Boring and welldrilling machinery; rock drills, and diamond drills; coal cutters. . Ex. (4) Blowers and fans, viz.: Exhaust, blast, and ventilating. Ex. (8) Grinding mills, grinding pans, ball mills, tube mills, bone crushers. (9) Sewing machines. (10) Knitting and kilting machmes. (11) Peculiar to metal-working, woodworking, stone working or glass working. 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, engmes, and other appliances, n.e.i., viz:— (2) Hydro-extractors; oil-engines. (3) Air compressors, gas compressors. (5) Other kinds.

■'Artificers! .Stools,- n.e.i.’, .not including brushes or brushware; and the following tools, viz., axes, hatchets, spades, shovels, forks, picks, mattocks, hammers, scythes, sheep shears, reaping, hooks, scissors (not less than lOin. in length), butchers’ and ■Other cleavers and choppers, hand , saws, saw blades, .machine or hand. Bill hooks,' bush hooks,’ slashers,, and hedge, knives. ■ . . . FENCING WIRE. Metal, viz.:. (10) Wire, metal, plain, n.e.i.; barbed fencing wire; wire cut to lengths,. .looped, twisted or plain, suited for baling and similar purposes. Saddlers’ ironmongery (except bits and stirrup irons), hames, and mounts for harness; gag-bits, and drenching bits. Thermostats for making incubators for poultry-raising. Flying machines. Oils in vessels capable of containing 1 gallon or more, viz.: (7) motor spirits. Oils in vessels having a capacity of less than'l gallon, viz. (2) Motor spirits. Timber, viz.: Logs, round, unworked. Articles n.e.i., suitable for the use of the 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. y 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 as may be approved by the Minister, for the official use of Consular officers, Trade Commissioners, or other accredited representatives. Regalia, emblems, certificates, almanacs, and banners, being the property of any society of branch registered under the Friendly Societies Act 1909, Rocket life-saving apparatus; and such other life-saving apparatus, n.e.i., as may be approved by the Minister. Ships’ rockets, blue lights, and danger signals. . Stained glass windows.