Section 2
Sec. 2. Section one hundred eighty-eight of Commonwealth Act Numbered Four hundred and sixty-six is amended to read as follows: "SEC. 188. Transactions and persons not subject to percentage tax. - In computing the tax imposed in sections 184, 185, and 186, transactions in the following commodities shall be excluded: "(a) Things subject to tax under Title IV of this Code. "(b) Agricultural products and the ordinary salt when sold, bartered, or exchanged in this country by the producer or owner of the land where produced, whether in their original state or not: Provided, That in the case of hemp, whether stripped or unstripped, sugar cane, unhusked rice or palay, coconut, corn, and copra, no tax shall be collected, except when¦they are consigned abroad, in which case the tax prescribed in section 187 shall be due and payable, irrespective of whether the consignor is the producer thereof or not, or whether or not he is a merchant. "(c) Minerals and mineral products when sold, bartered, or exchanged in this country by the lessee, concessionaire, or owner of the mineral land from which removed. "(d)'Articles subject to tax under section 189 of this Code. "The following persons shall be exempt from the percentage taxes imposed in sections 134, 185, and 186: "(a) Persons whose gross quarterly sales or receipts do not exceed five hundred pesos. "(b) All persons engaged in the-sale of food products, cooked foods, or refreshments at retail in public market places whose gross annual sales do not exceed twenty thousand pesos-and ail persons engaged in public market places exclusively in the-sale at retail of domestic meat, fruits, vegetables, game, poultry, fish, and other domestic food products, "(c) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products, whose total stock in trade in any one day does not reach a retail value of fifty pesos. "(d) Producers of commodities of all classes working in their own homes, consisting of parents and children living as one family, when the value of each day's production :by each person capable of working is not in excess of five pesos."