Section 7
SEC. 7. Section one hundred eighty-five of Commonwealth Act Numbered Four hundred sixty-six, as amended is hereby further amended to read as follows: "SEC. 185. Percentage tax on sales of sporting goods, refrigerators, and others.—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 tax equivalent to thirty 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 producer: Provided, That where the articles enumerated herein below are manufactured out of materials subject to tax under this section, the total cost of such materials, as duly established, shall be deductible from the gross selling price or gross value in money of such manufactured articles: "(a) Luggage, trunks, valises, traveling bags, suitcases, satchels, overnight bags, hat boxes for use by travelers, beach bags, bathing suit bags, brief cases made of leather or imitation leather, and salesmen's sample and display cases; purses, handbags, pocketbooks, wallets, billfolds, and card, 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) Watches and clocks and cases and movements therefor; "(c) Fishing rods and reels; "(d) Articles of which celluloid is the component material of chief value; "(e) Refrigerators of all types; "(f) Beverage coolers, ice cream cabinets, water coolers, food and beverage storage cabinets, ice making machines, and mild cooler cabinets, each such article having or being primarily designed for use with, a mechanical refrigerating unit operated by electricity, gas, kerosene, or other means; "(g) Pianos; phonographs; combination radio and phonograph sets; television sets; combination radio and television sets; phonograph records (except those used for educational purposes); juke boxes, gramophones and similar articles for reproducing music; "(h) Firearms and cartridges or other forms of ammunition: Provided, however, That no tax shall be collected on .22 caliber firearms and cartridges as well as other forms of ammunition sold and delivered directly to the Armed Forces of the Philippines or to any government instrumentality or agency as well as to any organization and persons engaged in maintaining peace and order for their actual use or issue; "(i) Electric fans and air circulators (except those specially adopted for industrial use); electric, gas or oil water heaters; electric flat irons, electric, gas or oil appliances of the type used for cooking, warming, or keeping warm food or beverage for consumption on the premises; electric mixers, whippers, and juicers; and household type electric vacuum cleaners; "(j) Unexposed photographic films (including motion picture films but not including X-ray films), photographic plates and sensitized paper; photographic apparatus and equipment, and any apparatus or equipment designed especially for use in the taking of photographs or motion picture or in the developing, printing, or enlarging of photographs or motion picture films; and photostatic and/or contact copying machines and any similar machines; "(k) Neon-tube signs, electric signs, and electric advertising devices; "(l) Washing machines of all types; "(m) Air-conditioning units; "(n) Mechanical lighters; "(o) Upholstered furniture (except rattan); tables, desks, chairs, showcases, bookcases, lockers, and cabinets (other than filing cabinets) of which wood, rattan, or bamboo is not the component material of chief value, but not including iron or steel chairs and tables costing not more than six pesos each and medical or dental equipment or apparatus; "(p) Textiles, wholly or in chief value of silk, wool, linen or nylon or other synthetic chemical fabrics; wool and silk hats; and furs and manufactures thereof; "(q) Fountain pens the gross selling price of which exceeds fifteen pesos: Provided, That if their selling price does not exceed fifteen pesos, they shall be taxed at the rate prescribed in section one hundred and eighty-six hereof; "(r) Toys and playthings of all sorts (without regard to material from which made), except those locally manufactured; "Any part or accessory of the abovementioned articles shall be taxed at the same rate as the finished articles."