Meaning of "Wholesale Dealers of Articles Subject to a Specific Tax"

May 12, 1959 BIR RULING NO. 248-59 Mr. Miguel Y. Alvarez De Dios Bldg., Sinsuat Ave. Cotabato, Cotabato S i r : With reference to your queries dated December 13, 1958, I have the honor to inform you that (a) the term "wholesale dealers of articles subject to a specific tax" as contemplated in Section 1 of Revenue Regulations No. V-62, dated July 16, 1958, refers to all wholesale dealers enumerated therein regardless of whether or not they are dealing on original sales or subsequent sales; (b) a person who buys articles subject to specific tax from another wholesale dealer also for resale at wholesale is himself a wholesale dealer; (c) operators of gasoline service stations, regardless of the quantity of their sales, are not considered wholesale dealers because they sell direct to the ultimate consumers; (d) Revenue Regulations No. V-62, dated July 16, 1958, took effect on October 27, 1958, the date of promulgation in the Official Gazette (See Vol. 54, No. 29, pp. 7038 to 7040, Off. Gaz.); and (e) a wholesale dealer, who is already in business prior to October 27, 1958, is nevertheless required to comply with the provisions of section 2 of the Regulations aforementioned. liblex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue