Sales Tax Rate Imposed on Rubber Medicine Dropper Bulb, Surgical and Industrial Gloves, Rice Mill Polisher and Baby Nipples
BIR Ruling No. 244-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 10, 1986
Full text
November 10, 1986 BIR RULING NO. 244-86 163 000-00 244-86 Gentlemen : This refers to your letter dated July 11, 1986 requesting a ruling as to whether your products, namely: Rubber Medicine Dropper Bulb, Rubber Surgical Gloves, Rice Mill Polisher, Baby Nipples and Industrial Gloves are subject to the 10% sales tax. In reply, please be informed that Rubber Medicine Dropper Bulb, an article primarily intended for the administration of medicine, is subject to the 10% sales tax under Section 163(2) (h) of the Tax Code as amended by Executive Order No. 36. However, Rubber Surgical Gloves, Industrial Gloves, Rice Mill Polisher and Baby Nipples are subject to the 20% sales tax prescribed by Section 163(4) of the same Code. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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