Section 2
SEC. 2. Section one hundred and eighty-five of Commonwealth Act Numbered Four hundred and sixty-six as amended by section two of Commonwealth Act Numbered Five hundred and twenty-five, is hereby further amended to read as follows: "SEC. 185. Percentage tax on sales of automobiles, sporting goods, refrigerators, musical instruments, and others.— There is 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 ten 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, producer, or importer: Provided, That where the articles are manufactured out of materials subject to tax under this section and section one hundred and eighty-six the total cost of such materials, as duly established, shall be deductible from the gross selling price or gross value in money of the manufactured articles. "(a) Automobile chassis and bodies, the selling price of which does not exceed five thousand pesos each: Provided, That if the selling price of an automobile exceeds five thousand pesos, the excess amount shall also be taxed in accordance with the provisions of section one hundred and eighty-four hereof. A sale of automobile shall, for the purposes of this section, be considered to be a sale of the chassis and of the body together with parts and accessories with which the same are usually equipped; "(b) Watches and clocks, the value of which exceeds twenty pesos each, marine glasses, field glasses binoculars, and cinematographic films of not more than eight millimeters in width; "(c) Polo mallets and balls; golf bags, clubs and balls; fishing rods and reels; chess and checker boards and pieces; dice; and mahjong sets; "(d) Beauty parlor equipment; "(e) Refrigerators, beverage coolers, and 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; "(f) Musical instruments, phonographs, combination radio and phonograph sets, and phonograph records; "(g) Cartridges or other forms of ammunition, (except those for caliber .22 firearms) : Provided, however, That no tax shall be collected on cartridges or other forms of ammunition sold and delivered directly to the Philippine Army for their actual use or issue; "(h) Electric direct motor driven and air circulators; electric, gas or oil water heaters; electric flat irons; electric oil appliances of the type used for cooking, warming, or keeping warm food or beverages for consumption on the premises; electric mixers, whippers, and juicers; and household type electric vacuum cleaners; "(i) Unexposed photographic files (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 pictures or in the developing, printing, or enlarging of photographs or motion picture films; "(j) Neon-tubes signs, electric signs, and electric advertising devices; "(k) Washing machines of all types; "(l) Self-contained air-conditioning units and parts or accessories therefore; and "(m) Mechanical lighters."