Section 5
SEC. 5. Section 166(a) of the Tax Code is hereby further amended to read as follows: "SEC. 166. Credits against sales tax.-(a) Creditable taxes.— Any excise, sales or miller's tax paid under Title IV and Title V of this Code, on domestically manufactured, processed, produced or imported raw materials, part, accessory or other article locally purchased or imported by the manufacturer for conversion into or intended to form part of any finished product for sale shall be credited against the sales tax due on the original sale of the finished product, except agricultural products: Provided, however, That the amount of sales tax on domestically purchased raw materials, part or accessory, is separately indicated in the sales invoice. "In the case of purchase of raw materials, parts and accessories by a manufacturer from a duly registered and accredited dealer, the amount of tax passed on to the dealer as well as the tax on subsequent sale, if indicated as separate items in dealers or sales invoice shall be allowed as credits against the sales tax due on the finished product. Any advance sales tax paid on imported articles shall be allowed as credits against the sales tax due on the original sale of such imported articles.