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(c) When a nurseryman or florist sells shrubbery, young trees, or similar items and as part of the transaction transplants them to the land of the purchaser for a hunp sum or a flat rate, the vendor so selling and installing ~ust make a segregation of that portion of the charge which is for tangible personal property sold and that portion of the charge which is for installation. Failure to segregate the charge will subject the entire amount of the transaction to the tax. RULE 23: Federal Excise Taxes, When Deductible Most Federal Excise Taxes are levied on the producer or manufacturer and are not required, by law, to be passed on to the However, under the Federal Retailers' Excise Tax Bill, excise tax is levied on the saie of fur coats and fur-trimmed coats, cosmetics, luggage and jewelry, sold at retail, which tax is to be collected by the retailer from the user or consumer and remitted by the retailer to the Federal government. The City of Portsmouth, Virginia, Retail Sales and Use Tax on sales of fur coats and fur-trimmed coats, cosmetics, luggage and jewelry should be computed on the selling price of the above items excluding the Eederal Retailers' Hxcise Tax, provided that the Federal tax is billed to the consumer separately from the selling price of the above items. Federal Excise Taxes may not be deducted from the selling price of any other items of tangible personal property in computing sales tax except am above defined, even though the tax is invoiced separately to the RULE 24: Finance Companies Finance companies are engaged primarily in the business of financing or acquiring the promissory notes given by purchasers of auto- mobiles, furniture, refrigerators, or other items of tangible personal property. For the repayment of such notes they sometimes take as security chattel mortgages upon such tangible personal property. In cases where the purchaser of the automobile or other tangible personal property fails to meet his obligation, the finance company repossesses the property, and sells it to satisfy the obligation evidenced by the notes. Where finance companies hold and acquire title to such tangible personal property and engage in tke business of selling to users and consumers such property, the sales thereof are within the provisions of the Ordinance, and the tax must be reported thereon. RULE 25: This number is reserVed for future use.