Section 2
SEC. 2. Section 165(A) (3) of the Tax Code, as amended, is hereby further amended to read as follows: "(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; "(b) Wheat flour; 121 " (c) Bread and ordinary bakery products; "(d) Medicine; "(e) Laundry soap and detergents; "(f) Writing pads, notebooks and ordinary lead pencils; "(g) Cement, hollow blocks, lumber, roofing materials, steel bars, sand and gravel; " (h) Fish, poultry, swine and cattle feeds; and "(i) Fertilizer."