Tax Imposed on Pressurized Kerosene Lamps and In-Board and Out-Board Motors

November 23, 1960 BIR RULING NO. 494-60 Ysmael Steel Manufacturing Company 222 Espaa Espaa Extension Quezon City Gentlemen : In reply to your letter dated November 2, 1960, as supplemented by that dated November 7, 1960, I have the honor to inform you as follows: Pressurized kerosene lamps and in-board and out-board motors are subject to 7% sales tax. Fractional electric motors and motor compressors which are specifically designed for use in refrigerators and other similar appliances are subject to 30% sales tax. It appears, however, that, you are a grantee of tax exemption under Republic Act No. 901 for the manufacture of the so-called fractional electric motors and motor compressors. Such being the case, you are entitled to an exemption of 75% in 1960, 50% in 1961 and 10% in 1962 of the normal tax due on said motors and compressors. cdt Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue