Act No. 2339 Section 41

Sales not subject to merchants tax.

Section 41

SEC. 41. Sales not subject to merchants tax.—In computing the tax above imposed transactions in the following commodities shall be excluded: (a) Merchandise actually exported by the vendor; (b) Things, other than opium, subject to a specific tax; (c) Agricultural products when sold by the producer or owner of the land where grown, whether in their original state or not.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 2339 Section 41 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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