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The tax does not apply to the fee for professional services rendered by physicians and surgeons. If physicians and surgeons, apart from their p.rofessional services, are engaged in selling to the public such articles as proprietary medicines, medical supplies, mouth washes, dentifrices, and the like, they are vendors and must collect and report the tax on such sales. RULE 48: Photographs, Photostats, Blueprints, .etc. The charge made by photographers for developing and printing films is a service charge and does not represent the sale of tangible personal property. Such charges are not subject to the tax. This also will apply for individuals who deliver their own pictures to a photo- grapher for tinting or coloring. However, sales of portraits, frames, camera films and other articles by photographers or photofinishers to purchasers for use are sales at retail and taxable. The materials sold to the photographer are sold to him as the ultimate consumer and the vendor of such materials will collect the tax thereon. RULE 49: Premiums and Gifts Gross proceeds from the sale of goods to be given away as premiums or otherwise are taxable. The tax shall be paid by the purchaser of such goods to the dealers. RULE SO: Returned Merchandise In the event articles of tangible personal property are voluntarily returned to the seller by the consumer or user, before said articles have been used,' but a~ter the tax imposed by the Ordinance has been collected or -charged to the account of the purchaser, and paid to the City Treasurer, the seller may deduct the sales price o£ such articles £rom the gross proceeds shown on his report £or the current month. The records of the taxpayer must clearly reflect and support his claim for all such deductions for merchandise returned for credit or refund, and must especially show that the article returned has not been used and is in condition to be resold at the same price originally charged. Articles of tangible personal property that are used for a time and then repossessed by the seller, cannot be classed as returned goods subject to deduction from the gross proceeds or gross receipts. RULE 51: Sales to Religious, Charitable and Educational Institutions; Exemptions Dealers shall collect sales and/or use tax on tangible personal property sold to a religious, charitable or educational institution, unless the institution is the holder of a valid CertiFicate of Exemption .issued to it by the Commissioner exempting purchases or use o£tangible personal property by such institution from sales or use tax.liability.