✨ Sales Tax Exemptions
Item No.
Goods
101
FLOCK, KAPOK, WADDING, AND SIMILAR PADDING MATERIAL-
Goods EXEMPT under Item 101-
Feather down.
Plastic foam chips.
Sponge rubber chips.
Spraying flock.
102
FLOORCOVERINGS, AND FIXING MEDIA THEREFOR-
Goods EXEMPT under Item 102-
Carpet and linoleum felt paper in rolls.
Rubber carpet underlay.
Sidco paper felt in rolls.
Skins tanned in the hair or wool.
105
FOOD AND FOODSTUFFS, NATURAL OR PROCESSED (NOT BEING CONFECTIONERY),
INCLUDING FOOD AND FOODSTUFFS FOR ANIMALS; ALSO MATERIALS OF A
KIND COMMONLY USED IN THE PREPARATION THEREOF-
Goods EXEMPT under Item 105-
Altar bread and passover bread.
Caramel.
Cake bands and cake frills.
Cake ornaments or decorations of any material.
Colours or dyes, natural or artificial for colouring foodstuffs.
Cuttlefish bone.
Ice blocks and ice block sticks.
Ice cream, including chocolate coated ice cream.
Linseed foots, being the residue after linseed oil has been drained from tanks.
Linseed meal.
Meat curing preparations.
Skewers, meat.
Soya meal.
107
FUEL, ALL KINDS, INCLUDING GAS, BUT NOT INCLUDING METHYLATED SPIRITS-
Goods EXEMPT under Item 107-
Blazo firelighters.
109
FURNITURE, UPHOLSTERY, AND BEDDING, OF ALL KINDS, AND ARTICLES AND
MATERIALS PECULIAR TO USE IN THEIR MANUFACTURE, BUT NOT INCLUDING
VASES, ORNAMENTS, RADIO AND TELEVISION SETS AND GRAMOPHONES, COM-
BINED OR SEPARATE, OR CABINETS THEREFOR-
Goods EXEMPT under Item 109-
Furniture
Bookends.
Baby swings.
Candlesticks.
Castors and castor cups for furniture.
Chair tips.
Flower pot holders unsuited for use as vases.
Garage equipment-
Cabinets for the storage and display of bottles or other containers of oil.
Drum shields or screens.
Garden, park, veranda, and summerhouse furniture of any material.
Plaque wall holders.
Play-pens for children.
Shop and office furniture-
Barbers' chairs.
Carpenters' and other industrial benches.
Counter grilles and screens.
Filing cabinets including filing pockets for fitting therein when imported or sold therewith.
Lay figures, busts, and dress stands.
Ledger posting trolleys and trays.
Office cabinets, including safes, fire and/or burglar resisting.
Stands used to display goods in shops.
Trays, document.
Toy furniture.
Upholstery-
Loose covers for motor vehicle seats.
Bedding-
Carry cots.
Cot and pram covers.
Ground sheets.
Travelling rugs; bush rugs, fringed.
Waterproof sheeting, cot and hospital.
Goods NOT EXEMPT under Item 109-
Cabinets for radios and loudspeakers even when sold separately.
Cash boxes and deed boxes.
Motor vehicle chairs or seats, and metal frames for the manufacture of such articles.
Garden ornaments.
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VUW Te Waharoa —
NZ Gazette 1961, No 83
NZLII —
NZ Gazette 1961, No 83
✨ LLM interpretation of page content
💰 Sales Tax Exemptions for Flock, Kapok, Wadding, and Similar Padding Material
💰 Finance & RevenueSales Tax, Exemptions, Padding Material, Flock, Kapok, Wadding
💰 Sales Tax Exemptions for Floorcoverings and Fixing Media
💰 Finance & RevenueSales Tax, Exemptions, Floorcoverings, Carpet, Linoleum
💰 Sales Tax Exemptions for Food and Foodstuffs
💰 Finance & RevenueSales Tax, Exemptions, Foodstuffs, Animal Feed, Caramel, Ice Cream
💰 Sales Tax Exemptions for Fuel
💰 Finance & RevenueSales Tax, Exemptions, Fuel, Firelighters
💰 Sales Tax Exemptions for Furniture, Upholstery, and Bedding
💰 Finance & RevenueSales Tax, Exemptions, Furniture, Upholstery, Bedding, Bookends, Play-pens, Office Furniture, Motor vehicle seats, Garden ornaments