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RDTE 60: Taxicabs, Jitneys, etc. <br /> <br /> Tax levied by the Ordinance does not include receipts received frcm <br />transportation fares by such means of conveyances as buses, jitneys, sight- <br />seeing buses, taxicabs or other similar conveyances. <br /> <br /> The tax does apply, howeveu, to the rental of such conveyances as <br />automobiles, trucks, and other motor vehicles when the price paid is in the <br />form of rental or lease and not fares. <br /> <br />RULE 61: Undertakers and Funeral Directors <br /> <br /> Persons in this class are engaged in the sale of tangible personal prop- <br />erty and should report and pay the tax on their sales of caskets, grave <br />vaults, clothing and similar articles. No tax arises on receipts from services <br />rendered, such as embalming, hearse service, family cars, and the like. <br /> <br /> Purchases made by fur~ral directors, undertakers and morticians in <br />the way of clothing and flowers to be resold in connection with the ful- <br />fillment of funeral contracts, should be purchased on the basis of sales for <br />resale o <br /> <br /> Equipment, embalming fluids and any other supplies purchased to be <br />consumed.or used in the carrying on of this class of business is not tax <br />exempt and the tax should be collected by the seller from funeral directors, <br />undertskers, and morticimas. <br /> <br />RULE 62: Meaning of ~nolesale Sales <br /> <br /> T~e factor which determines whether a sale is a wholesale sale or not <br />is the purpose for which the sale is made. The price of ~he article or the <br />quantity sold arenot factors which determine a saleto be a Wholesale <br />sale. Under the terms of the Ordinance, wholesale sales are divided into <br />the following classifications and none other: <br /> <br /> (a) Sales of tangible personal property by wholesalers to retsilers, <br />merehauts, jobbers, dealers or other wholesalers for resale; <br /> <br /> (b) Sales of tangible personal property or products to a manufacturer, <br />or compounder, which enter into and became ingredients or component parts <br />of tangible personal property for resale, or are used directly in processing <br />or manufacturing of tangible personal property for resale, are sales for <br />processing and not taxable. <br /> <br />RULE 63: R~gistration Certificate <br /> <br /> Each dealer before selling tangible personal property at retail or for <br />use and cons~m%ption in the City subject to the City of Portsmouth, Virginia <br />Retail Sales and Use Tax Ordinance must m~d<e application for and hold a <br />Registration Certificate as a dealer in accordance ~rlth the provisions of The <br />City of Portsmouth, Virginia Retail Sales and Use Tax Ordinance. ' <br /> <br />- 18 - <br /> <br /> <br />