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__ All sales for resale For w~ich exemptions have been claimed bowt which are not supported by resale certificates properly executed shall be deemed retail sales and the dealer held liable for the tax ~nless the same come within the exception mentioned as a part of paragraph one of this rule. The use of certificates of resale to obtain tangible perso~l pro- petty to be used by the purchaser, and not for resale, shall be grounds for the Commissioner of the Revenue to revoke the registration certificate of the dealer wrongfully making use of such certificate of resale. If a wholesaler or dealer sells tangible personal property free of the zales tax on a certificate of resale when he knows, or should ~now in the use of ordinar~ care, that the property which he is selling is not for resale by the purchaser, but is for the purchaser's own use or consumption in his business or otherwise, the registration certificate of the ~fnolesaler may be revoked by proper action by the Commissioner of the Revenue and he shall be liable for the tax. Provided, however, the Cc~m~issioner of the Revenue may extend special written permission to a registered dealer to make purchases for his own use under a certificate of resale and to report separately his tax' l~ability to the City under exceptional circmustances of hardship upon the taxpayer. Photostatic proof of such permission shall be filed with the wholesaler or dealer. RULE 69: Shoe Repairman Persons engaged in the business of repairing shoes are deemed primar- ily to render service. They are purchasers for use or cons~m~otion of tan- gible personal property incidentally used by them in the rendering of such service. Consequently, the sale of sole leather, rubber heels, thread, nails and other findings to shoe repairmen for their~ use ~u comecticm with the renderdrg~ of such service are sales at retail, within the meaning of the Ordinance. Receipts of sho~ repairmen from the services of shoe repairing, shoe shining or rebuilding are not subject to tax. RULE 70: Hotels, Motels, Inns, Tourist Camps and To~ist Cabins The sale or charges for any room or rooms, lo~gings or accommoda- tions furnished to 2ransients by any hotel, motel, inn, 'tourist camp, tourist cabin, or any other place in which rooms, lodgings or acecmmodations are regularly furnished to transients for a consideration are "retail sales" or "sales at retail" and are subject to the tax. The tax shall not apply, how- ever, to zooms, lodgings or acco~nodations supplied for a period of ninety (90) continuous days or more. RULE 71: Freight, Delivery, or Transportation Charges Whether or not freight, delivery, or transportation charges ma~T be deducted by the seller from the selling price of tangible personal property sold for use or consumption, in computing his liability for tax under The City of Portsmouth, Virginia Retail Sales and U~e Tax does not depend upon the separate bilLing~thereof, but depends upon whether or not the services rer~ered by the railway cc~oany or other transporting agency are rendered to such seller or to the purchaser. - 22 -