Classification of Jeep as Truck Instead of Automobile for Sales Tax Purposes

June 20, 1954 REPUBLIC ACT NO. 1188 AN ACT CLASSIFYING AS A TRUCK INSTEAD OF AS AN AUTOMOBILE THE MOTOR VEHICLE POPULARLY KNOWN AS JEEP, FOR THE PURPOSES OF THE IMPOSITION AND COLLECTION OF THE SALES TAX SECTION 1. For purposes of the imposition and collection of the sales tax, the motor vehicle technically denominated "one-fourth ton truck, four by four" and popularly known as the jeep, is hereby classified as a truck, and every original sale, barter, exchange or similar transaction involving the transfer of ownership of, or title to, said motor vehicle shall be subject to the payment of the tax provided for in section one hundred eighty-six of the National Internal Revenue Code, as amended. acd SECTION 2. This Act shall take effect upon its approval. Enacted, without Executive approval, June 20, 1954. Published in the Official Gazette, Vol. 50, No. 9, p. 4132 in September 1954