Section 199
SEC. 199. Percentage tax on sales of other articles,— There shall be levied, assessed and collected once only on every original sale, barter, exchange, and similar transaction either for nominal or valuable consideration, intended to transfer ownership of, or title to, the articles not enumerated in sections 194, 195, 196, 197, 198 and 201, a tax equivalent to seven per centum of the gross selling price or gross value in money of the articles so sold, bartered, exchanged, or transferred, such tax to he paid by the manufacturer or producer: Provided, That where the articles subject to tax under this section are manufactured out of materials likewise subject to tax under this section and section 203, the total cost of such materials, as duly established, shall be deductible from the gross selling price or gross value in money of such manufactured articles.