Johnson's Baby Lotion Not a Toilet Preparation, Hence Subject Only to 7% Sales Tax

October 23, 1967 BIR RULING NO. 041-67 Messrs. Ozaeta, Gibbs & Ozaeta Attorneys-at-Law P. O. Box 758 M a n i l a Attention : Mr . Benjamin M . de Leon Gentlemen : This refers to your letter dated May 5, 1967 requesting that the product of your client, Johnson & Johnson (Phil.), Inc., known as Johnson's Baby Lotion should not be subjected to the 50% sales tax as toilet preparation under Section 184(c) of the Tax Code but as an ordinary article subject to 7% sales tax under Section 186 of the same Code. In reply, I have the honor to inform you that Johnson's Baby Lotion is not considered a toilet preparation under Section 184(c) of the Tax Code and, therefore the same is subject only to the 7% sales tax prescribed in Section 186 of the same Code. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue