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| 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. Section 2. This Act shall take effect upon its approval. Enacted, without Executive approval, June 20, 1954. |
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