EXEMPTIONS LIST

Rotorua Morning Post, Volume 2, Issue 464, 23 February 1933, Page 5

EXEMPTIONS LIST

("Post" Special Commissioner.)

many additions made to original items complete revision

Wellington, Wednesday The revised list of exemptions from the saies tax, ais' introduced in the House to-day, makes a number of important alterations in the original list. The additional items number 56 and items ineluded in the original list, but which do not appear on the revised list, total sixteen. Numbers do not give an aceurate statement of the pois-ition, however, for some of the items which have been struck off the list have been ineluded in other forms. An example of this is to be found in regard to packing materials. All of tlitse have been deleted but two comprehensive clauses have been ineluded covering all manner of containers. Additional items exempted are as follows: — Animal fats or oils, crude or refined.

Bags, hottles, hoxes, casks, crates, cjfiindiers, drums, jars, sacks, tins, woolpacte and other containers empty or containing non-taxable goods and being ordinary trade containers for packing goods, bags, hottles, cases, casks, crates, eylinders, drums, jars, sacks, tins, woolpacks and other containers which contain taxable goods and which, in the ordinary course of business, are charged for extra and for the value of which credit is allowed when they are returned to the seller; box strapping metal suitahle for hinding cases, crates and isimilar artieles, also seals for use therewith, candles, carbide of calcium,. Chemicals, drugs and similar preparations approved by the Minister for u©9 in hospitals and other institutions when such preparations are purchased exclusively for use in such hospitals and institutions and not for re-sale. Briquettes, carbonettes and charcoal are ineluded in the fuel group. Coffins, cornflonr, vacuum pans, vats or tanks, other than those lined with glass, porcelain or enamel when sold to a dairy faetory or manufacturer of milk products, also the following artieles made of rubber -and identifiable as parts of dairying maehinery, viz. inflation tubing, milking machine rings, washers, releaser connections and similar rubber fittings. Eggs, fresh or preserved and egg pulp, stock and poultry foods. Aeetylene gas is ineluded in the gas group. Cow, house and pig h'air in its -natural stage, hemp and tow, raw hides, skins and pelts, metal hoops in short lengths, specially suitable for wool baling or similar purposes, horns, hoofb and hones, lime, including quicklime, slaked lime and lime stone, malt. Cooked meats are now ineluded but tins of similarly packed meats are liable. Milk and cream cans, milk and cream, fresh, pasteurised, powdered, condensed or preserved, also buttermillc powder.

Cement, coated nails, paper patterns, postal franking maehines, rabbit poisons, including- carbon bisulphide, phosphorised pollard, strychnine and similar poisons. Rice, flour, sago and tapioca, fowl grit, sauisage casings, sddium-ohlorate, spray pumps, foot or hand power, tar, tomhstones. Water, wood, wool, greasy, sliped, scoui'.ed, or carbonised wool. Yeast, tallow, dressed or undressed, rice, rice meal refu/se and rice meal. Anhydrous ammonia, tubular woven cotten cloth, specially suited for meat wraps, cheese handages or caps. Paper, N.E.I., eut or shaped for wrappers, boxes or other receptacles, cellophane, plain in sheets unprinted N.E.I., unprinted paper, true vegetahle parchment, glazed transparent greaJseproof paper, imitation parchmient paper and similar paper of such quantities as may be approved by the Minister, paper other than wrapping paper waxed and unprinted, also such paper printed and then waxed, paper or cellophane wrappers printed, lithographed or ruled N.E.I., wrapping paper, printed or unprinted, printed books, papers and music, N.E.I., religious tracts, h'andbilb and folders. Cordage and twine suited for use in fishing lines and twine suited for use in the manufacture of netting and nets in quantities approved hy the Minister.