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RULE 41: Tangible Personal Property Made to Order Where persons, such as dry goods merchants or tailors, contract to fabricate articles of tangible personal property such as portieres, curtains, tentS, awnings, clothing, auto tops, and the like from materials in stock, which have been selected by customers, the total proceeds fro~ the sale of such articles must be included in the gross receipts upon the basis o£ which the Sales Tax is computed. Such retailers may not deduct labor or service charges of fabrication or production, notwithstanding that such charges may be separately billed to customers apart from charges for materials. These cases should be distinguished from instances where repair- men perform labor or services in repairing or remodeling articles of tangible personal Rroperty belonging to their customers, in which event the labor ~r service charges, if separately billed, do not come within the Ordinance, although the selling price of materials installed in connection with such services mus~ be included in gross receipts and the tax paid with respect thereto. RULE 42: Oxygen, Acetylene, Hydrogen and Liquefied Petroleum (a) Sales o~ oxygen, acetylene, hydrogen and l&quefied petroleum gas to refiners~ repairmen, contract welders, dentists, Junk dealers~ and others, or for use as fuel and illumination, are sales to consumers or users~ and are subject to the Sales or Use Tax° (b) Oxygen, acetylene, hydrogen, and liquefied petroleum gas are not subject to the Sales or Use Tax if the gas iS used amah industrial material. RULE 43: Barber and Beauty Shop Operators Barber and Beauty Shop Operators render personal services which are not taxable. They are consumers of the various items which they use or consume in the rendition of their services. As such consumers, they shall pay the tax on all sales of merchandise to them for use in connection with their business, However, if Barber and Beauty Shops sell tangible personal property at retail they are required to collect the Sales Tax~ for example, if a Barber Shop or Beauty Shop sells h~ir tonic, brushes, combs and other similar articles, at retail to its customers then it is required %o collect the tax and remit the same to the City Treasurer. RULE 44: Optometrists, Opticians and Oculists Optometrists and oculists are deemed to be persons engaged primarily in rendering personal services.. These services consist of the examination and treatment of eyes. Although they may furnish eyeglasses for their patients in co~ection with their services, the total receipts from such services are not taxable, tf a separate cha~ge is made for the eyeglasses furnished, the tax mu~t be collected ~pon the amonnt so charged. If they sell tangible personal property other than eyegla~es, ~ch. as sunglasses~ barometers, tsle~oope~, opera$1asses, etc.~ they are reqttired to collect a lm~x from ~he purchaser thereof. - 13 -