25% Sales Tax — Nylon Sheeting
BIR Ruling No. 099-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 7, 1979
Full text
December 7, 1979 BIR RULING NO. 099-79 25% sales tax nylon sheeting In reply to your letter dated October 4, 1979, please be informed that nylon sheeting per sample submitted falls within the category of textiles; hence, it is subject to the 25% sales tax imposed by Section 196(g) of the Tax Code of 1977, as amended. (See BIR Ruling No. 091-79 dated September 25, 1979). cdt
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