Tax Exemption from the Sales Tax on the Sale by the Navy Department, U.S. Naval Station

February 23, 1960 BIR RULING NO. 061-60 Mr. Fernando Francisco 216 Guidote, Balut Tondo, Manila S i r : Reference is made to your letter of even date requesting exemption from the sales tax on the sale to you by the Navy Department, U.S. Naval Station, Sangley Point, Cavite, of used locally manufactured articles more particularly described as follows: "One lot consisting of approx. 1200 boxes bin S" wide, 24" to 36" long 6" deep with divisions. Mfd. by Pins Lumber and Plywood, locally mfd. and two chests of drawers, 38" deep, 56" wide, 54" high with 18 drawes each, locally mfd. Condition: Fair Acq. Cost: $800,00 (Est)" In reply thereto, I have the honor to inform you that inasmuch as the Navy originally acquired the articles in question from local manufacturers, the sale thereof by the Navy after having used them for their purpose, is not subject to the sales tax. cdll Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue