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(b) Bona fide dealers located without the City of Portsmouth, Virginia, who make purchases of property in this City which would other- wise be subject to the provisions of the Sales and Use Tax provisions, may make purchases of items which they normally sell free of the Sales Tax, provided such a dealer will furnish his vendor in this City with a valid certificate of resale showing that he is a dealer located out of this City and Would be entitled to purchase such property upon a resale certificate if he were a dealer in this City. RULE' 30: Ice (a) Sales of ice to dealers having an established place for the sale of ice, .or to be used as a component of soft drinks which are sold, are for resale purposes, and are not subject to the Sales or Use Tax. (b) Sales o£ ice to manufacturers, carriers, or any other consumer for the purpose of cooling or keeping perishable items of property are subject to the Sales or Use Tax unless such ice comes in direct contact with the product being manufactured. RULE 31: Jewelry,Repair Shops Jewelry repair shops primarily render services as to repairing, cleaning, etc., of watches, clocks and jewelry and, therefore, are not required to collect the Sales Tax from the customers paying for such services, Sales by supply house to jewelry repair shops of articles of machinery and equipment and of such supplies as springs, crystals, jewel staffs, gold, silver, solder, etc., which are used incidentally in the rendering~ of such services are taxable retail sales upon which the Sales Tax must be collected. Sales by jewelry repair shops of watches, watch chains and straps, clocks, pens, rings and other jewelry are taxable retail sales when sold apart from the rendition of services to the purchasers and are subject to the Sales Tax. Sales of such articles by supply houses to jewelry repair shops are sales for resale and are not taxable under the Ordinance. RULE 32: Lease or Rental The gross receipts or gross proceeds derived from the lease or rental, within the city, of all kinds and types o£ tangible personal property are subject to the tax levied under the Ordinance. The tax shall be computed on the gross receipts or gross proceeds without any deduction whatsoever for expense incident to the conduct of business, subject to the maximum tax. For example, the gross receipts or gross proceeds derived from the lease or rental of accounting machines, 'office equipment, automobiles, tires, accessories, mil field machinery and equipment of all kinds~ as - 10 -