BIR Ruling No. 103-62

September 10, 1962 BIR RULING NO. 103-62 The Kodak Philippines, Ltd. P. O. Box 422, Manila Gentlemen : This has reference to your letter dated June 25 and July 11, 1963, requesting that the following items be subject to 7% advance sales tax only: B/S #49 6 Model 2265 Weston Photographic Thermometer; and 3 #155953 Thermometer F/Verifax. In answer thereto, I have the honor to inform you that, while those articles may not really be designed especially for use in the taking of photographs or motion picture or in the developing, printing, or enlarging of photographs or motion picture films, nevertheless, the same come within the purview of "photographic apparatus and equipment" under section 185(j) of the Tax Code. Accordingly, they are subject to 30% advance sales tax in accordance with section 183(b) of the same Code, in relative to said section 185(j). Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue