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RULE 3: Automobile Dealers' Demonstrator <br /> <br /> The sale o£ an automobile by a dealer to a salesman, Who uses <br />such car £or demonstrating purposes, is subject to the tax'imposed by <br />the Ordinance. <br /> <br />RULE 4: Adjustments and Replacements <br /> <br /> ~here any taxable articles are returned to the vendor £or <br />adjustments, replacement, or exchange under a ~iaranty as to its quality <br />or service, and a new article given pursuant to a Euarantee, £ree or at <br />a reduced price, the tax shall be computed on the actual amount, i£ any, <br />to be paid to the vendor on the new article. <br /> <br />RULE $: Automobile le£inishers and Automobile Painters <br /> <br /> Automobile re£inishers and automobile painters render personal <br />services and their gross receipts are not taxableo They are the consumers <br />o£ the materials used in their business and as such, pay the tax to the <br />vendor who sold them their supplies. <br /> <br />RULE 6: Artists and Art Dealers <br /> <br /> Sales- o£ objects o£ art are sales o£ tangible :personal property <br />and are, ihere£ore, taxable. <br /> <br />RULE 7: <br /> <br />Contractors, Lump Sum and Cost Plus - Other Than Government <br />Agencies <br /> <br /> Sales o£ materials and supplies to o~ners o£ real property to <br />be used by them in erecting, altering~ improving, or repairing buildings, <br />or other improvements, are sales to £inal buyers, and are not sales for <br />resale and ~re, there£ore, taxable. In such cases, the purchaser o£ Said <br />materials pays the tax to the vendor who, in turn, remits the tax, as <br />provided in the Ordinance. <br /> <br /> Contractors engaged in constructing or improving real or personal <br />property, whether on a lump sum or a cost-plus basis, are deemed to be <br />purchasers and consumers o£ the materials used by them, Vendors o£ such <br />materials are required to collect the Sales Tax thereon and to remit same <br />to the City Treasurer. <br /> <br />RULE 8: Contractor Dealers, Lump Sum and Cost Plus <br /> <br /> Contractors andsub-contractors engaged in the business o£ <br />erecting, building or otherwise improving, aiteringand repairing real or <br />personal property £or others, may also be engaged in the retail business <br />of selling materials and supplies to other contractors, and consumers and <br />users. I£, at the time o£ purchase, the contractor is unable to segregate <br />the portion o£ the materials and supplies he ~ilt'sell at retail and that <br /> <br />-2- <br /> <br /> <br />