Section 5
SEC. 5. Section one hundred eighty-eight of Commonwealth Act Numbered Four hundred sixty-six, as amended, is hereby further amended to read as follows: "SEC. 188. Transactions and persons not subject to percentage tax.-In computing the tax imposed in sections one hundred eighty-four, one hundred eighty-five, and one hundred eighty-six, transactions in the following commodities shall be excluded: "(a) Things subject to tax under Title IV of this Code. "(b) Agricultural products and the ordinary salt when sold, bartered, or exchanged in this country by the producer or owner of the land where produced, whether in their original state or not. "(c) Minerals and mineral products when sold, bartered or exchanged in this country by the lessee, concessionaire or owner of the mineral land from which removed. "(d) Articles subject to tax under section one hundred eighty-nine of this Code. "The following persons shall be exempt from the percentage taxes imposed in sections one hundred eighty-four one hundred eighty-five, and one hundred eighty-six: "(a) Persons whose gross quarterly sales or receipts do not exceed four hundred fifty pesos. "(b) All persons engaged in public market places exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish and other domestic food products. "(c) Peddlers and sellers at fixed stands and other similar selling places engaged exclusively in the sale at retail of domestic meat, fruits, vegetables, game, poultry, fish, and similar domestic food products, whose total stock in trade in any one day does not reach a retail value of fifty pesos. "(d) Producers of commodities of all classes working in their own homes, consisting of parents and children living as one family, when the value of each day's production by each person capable of working is not in excess of five pesos. "(e) Persons importing articles under the contract for the exclusive use of the Armed Forces of the Philippines.