1965 Ordinances - Laserfiche WebLink

Home Browse Search

RULE 20: Farm Equipment, Tools, Supplies, etc. Al.1 farm equipment, machinery, farm tools, or any other article o£ tangible personal property purchased for use or consumption on the farm. are subject to the tax imposed by the Ordinance, except fertilizer and containers used for farm products and field and garden seeds when sold directly to the farmer; and feeds for livestock and poultry. The word "fertilizer" is defined to be what is commonly known by the "trade" as commercial £ertilizer, and means a 'substance which increases the plant food content and as a result becomes a part o£ the products gro~n. RULE 21: Furniture and Storage Warehousemen Warehousemen are customarily engaged in the business o£ moving, storing, packing and shipping tangible personal property belonging to other persons. These activities constitute services, and gross proceeds there- from are not within the Ordinance. Crating, boxing, packaging, and packing materials used by such-warehousemen in the per£ormance o£ these services are deemed to be purchased by them £or use or consumption, and the seller of such materials to a warehouseman is making a sale £or use or consumption within the meaning of the Ordinance. Warehousemen are subject to the tax with respect to sales o£ second-hand furniture or other tangible personal property to which they have acquired title, in cases where they hold themselves out to the public as being engaged in the business of selling such property, but sales at auction m~de by warehousemen in order to satisfy the warehouseman's lien for claim on account of moving, storing or other service charge will be deemed occasional sales and not subject to tax. RULH 22: Florists (a) Florists are engaged in the business of selling tangible personal property at retail and are liable for payment of the Sales Tax ~asured by receipts from sales o£ flowers, wreaths, bouquets, potted plants, and other such items o£ tangible personal property. (b) Where florists conduct transactions through a florists' telegraphic delivery association, the following rules will apply in the computation of tax liability: (1) In cases where a city florist receives an order pursuant to which he gives telegraphic instructions to a second florist located outside the city for delivery of flowers to a point outside the city, no tax will be due. (2) In cases where city florists receive telegraphic instructions from other flor£sts located outside the city for d~.livery of flowers, the receiving florist ~ill not be held liable for tax with respect to any receipts ~hich he may realize from the transaction.