Section 201
SEC. 201. Percentage tax on sales of processed meal, milk and vegetables, fish and other sea foods, wheat flour and feeds.—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 enumerated hereinbeow, a tax equivalent to five per centum of the gross selling price or gross value in money of the articles so sold, bartered, exchanged, or transferred, such tax to be paid by the manufacturer or producers: (a) Processed meat, milk and vegetables; fish and other sea foods; (b) Wheat flour; and (c) Poultry and animal feeds. Provided, however, That where the articles are manufactured out of materials subject to tax under this section, Section 199, or 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 the manufactured articles. For purposes of this section, processed meat, milk and vegetables, fish and other sea foods include such food products which have undergone the process of curing, canning, bottling or similar processes, but exclude such food products which have undergone only simple preserving processes such as freezing, drying, salting or smoking.