Tax Liability of a Hospital Pharmacy

January 16, 1959 BIR RULING NO. 030-59 The Director F.E.U. Hospital Manila S i r : Reference is made to your letter dated January 15, 1959, requesting exemption from the payment of the C-13 (graduated fixed tax), S-3 (retail dealer in narcotics), B-5 (retail vino dealer) and the D-22 (occupation tax) of the pharmacist of the hospital. cdta It is stated in your letter that the hospital pharmacy sells medicinal products only to patients and not to the general public. It is also represented verbally that the alcohol is dispensed only for hospital use and never sold to the general public. In reply, I have the honor to inform you that under the facts represented above, the hospital pharmacy is not subject to both the C-13 and B-5 taxes. You cannot, however, be granted exemption from the S-3 and D-22 taxes for lack of legal basis. cdti Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue