SALES TAX REFUND;

Dominion, Volume 35, Issue 282, 27 August 1942, Page 8

SALES TAX REFUND;

Dominion Special Sekvuj AUCKLAND, August 2f>. Provision for the refund to manufacturers of a portion of the sales tax paid at the rate of 2(1 per cent, of their sale value on materials used in the manulac turn of certain goods on which sales lax at the rate of 10 per cent, is payable are outlined in a letter from the ActingMinister of Customs, which has been circulated I" members of the Auckland Manufacturers' Association. Where materials have been used. in the manufacture of goods by a licensed wholesale or retail manufacturer or a licensed contractor, a refund of onehalf tin- sales tax paid on the materials may be made, while in eases not covered by those visions the refund is to be equal to the dilfei'enee between the sales tax paid on the materials ami that payable mi the iimiiufacturiMl articles, provided that the manufacturer is a licensed wholesaler or retailer. The provisions are to br- retrospective, but refunds cannot: bo granted till legislative enactment lias been made. Claims should accordingly be withheld in the meantime.