Section 4
SEC. 4. Section 165(B) of the Tax Code, as amended, is hereby further amended to read as follows: "(B) On every subsequent sale of articles.— Except as provided in Section 167 of the Tax Code, there shall be levied, assessed and collected on every subsequent sale, barter, exchange or similar transaction for nominal or valuable consideration intended to transfer ownership of or title to any article a tax equivalent to 1.5% of the gross selling price or gross value in money of the article so sold, bartered, exchanged or transferred, such tax to be paid by the seller or transferor thereof: Provided, however, That the subsequent sale of agricultural products in their original state shall be subject to 0% rate. "Unless the tax under this subsection is billed to the purchaser as a separate item in the invoice, the amount intended to cover the sales tax shall be considered as part of the gross selling price of the article."