Section 2
SEC. 2. Sections 196, 197, 198, 199 and 201 of the Tax Code are hereby consolidated and renumbered as Section 196 and amended to read as follows: "SEC. 196. Sales Taxes. (A) On original sales of articles. —There shall be levied, assessed, and collected once only on every original sale, barter, exchange, or similar transaction intended to transfer ownership of, or title to, the articles herein-below enumerated, a sales tax to be paid by the manufacturer, producer or importer: "(1) Semi-essential articles: 30% of the gross selling price or gross value in money of the following articles so sold, bartered, exchanged or transferred: "(a) Luggage, trunks, valises, travelling bags, suitcases, satchels, overnight bags, hat boxes for use of travelers, beach bags, bathing suit bags, brief cases made of leather or imitation leather, and salesman's sample and display cases; handbags, cards, pass and key cases; toilet cases and other cases, bags and kits (without regard to size, shape, construction, or material from which made) for use in carrying toilet articles or articles of wearing apparel; " (b) Harpsicord and accordions; " (c) Firearms and cartridges or other forms of ammunitions; " (d) Electric, gas or oil water heaters; electric, gas or oil appliances, stoves and ranges; electric mixers, whippers, and juicers; and household type electric vacuum cleaners or polishers; "(e) Washing machines, cloth dryers and combination washing and cloth dryers of all types; '' (f) Mechanical lighters; "(g) Textiles wholly or in chief value of silk, wool, linen; nylon or other synthetic and/or chemical fabrics except those .primarily intended for clothing; wool and silk hats; and furs and manufactures thereof; " (h) Toys and playthings of all sorts; "(i) Beverage coolers, ice cream cabinets, water coolers, food and beverage storage cabinets, ice-making machines, and mild cooler cabinets, each having, or being primarily designated for use with a mechanical refrigerating unit operated by electricity, gas, kerosene, or other means; " (j) Electricity and/or battery operated beauty equipments and accessories; "(k) Pianos, electric or electronic musical organ; "(1) Fountain pens; "(m) Chairs, sofas, beds, show casas, lockers, cabinets, except filing cabinets and dental chairs; "(n) Watches, clocks, cases and movements therefor; "(o) Electric fans and exhaust fans; "(p) Television sets, phonographs or gramophones, combination radio-phonograph set, tape recorders, video tape recorders, tape decks, car stereos, cassette-radio, and similar articles for reproducing and/or recording music, sound and images and any combinations thereof; "(q) Household type refrigerators and freezers ; and "(r) Air-conditioning units; and "(s) Similar or analogous articles to those mentioned above. "(2) Other articles. —20% of the gross selling price or gross value in money of articles not covered by Sections 194 and 195 and subsections 1, 3 and 4 hereof so sold, bartered, exchanged, or transferred. "(3) Essential articles. —10% of the gross selling price or gross value in money of the following articles so sold, bartered, exchanged, or transferred; "(a) Processed meat, beverages, vegetables, milk and dairy products, fish and other sea foods; 118 "(b) Wheat flour; "(c) Bread and ordinary bakery products; "(d) Medicine; "(e) Laundry soap and detergents; and "(f) Writing pads, notebooks and ordinary lead pencils; "(4) Agricultural products.—1% of the gross selling price or gross value in money of the following articles when sold, bartered or exchanged by the producer or owner of the land where produced except those subject to tax under