Republic Act No. 1188, enacted on June 20, 1954, classifies the motor vehicle commonly known as a jeep as a truck for sales tax purposes. This classification is specifically for the "one-fourth ton truck, four by four" model. As a result, any original sale, barter, exchange, or transfer of ownership of this vehicle is subject to sales tax as outlined in the National Internal Revenue Code. The Act took effect upon its approval and was published in the Official Gazette.
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