BIR Ruling

January 24, 1975 The Manager Samson General Enterprises Cebu City S i r : This refers to your letter dated October 4, 1974 requesting information as to the rate of sales tax applicable to kitchen purifier. It is represented that you are planning to manufacture kitchen purifier with the following description: "It will be made of a motor and exhaust fan as its main component and can be ideally installed right above the gas range where food is being cooked. "As the name connotes, it will purify the air in kitchen particularly, since it will absorb the oily air generating from pots and pans as a result of cooking food. The absorbed air will be automatically blown outside by the same apparatus. This in effect, will make the cooking area free of oily air and therefore pollution will be minimized to the minimum." In reply, I have the honor to inform you that under the foregoing description of the nature and use of the kitchen purifier which you intend to manufacture for local and export sales, and our appreciation of the brochure submitted, the same does not fall under the category of an electric fan. Such being the case, the kitchen purifier is subject only to the 7% sales tax prescribed in Section 186 of the Tax Code. Moreover, your export sales is exempt from the sales tax pursuant to Section 188(b) of the same Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5