BIR Ruling No. 037-64

May 15, 1964 BIR RULING NO. 037-64 The Edward J. Nell Co. P. O. Box 612 Manila Attention : Mr . G . H . Aujero Gentlemen : Reference is made to your letter dated April 9, 1964 requesting information as to the rate of sales tax to which the so-called cooling towers which you will manufacture as licensee of the Marley Company, USA, will be subject. LexLib In reply, I have the honor to inform you as follows: A perusal of the brochures submitted by you clearly disclosed that so-called cooling towers are in reality air-conditioning units of the central type. Central type air-conditioning units are subject to 30% sales tax pursuant to Section 185-A of the Tax Code. (BIR Ruling No. 84, s. of 1960) However, if the so-called cooling towers will qualify as integrated or non-integrated manufactured products as defined in said Section 185-A of the Tax Code, they will be subject to only 7% or 15% sales tax, as the case may be. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue