Taxability of an "Ice Cooler"
BIR Ruling No. 041-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 11, 1960
Full text
February 11, 1960 BIR RULING NO. 041-60 The Manager Luzon Tinsmith & Co. 1848 Herran, Manila S i r : In reply to your letter dated February 10, 1960 I have the honor to inform you that the so-called "Ice Cooler" of the sample submitted by you which is not designed for use with a mechanical refrigerating unit operated by electricity, gas, kerosene, or other means is purely an ice box subject to only 7% sales tax under section 186 of the Tax Code. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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