Amendment on sales tax for plain ceramic tiles

Executive Order No. 186 amends Section 163, Paragraph (2) of the National Internal Revenue Code, as amended (Section 1).
Section 1 adds a new item that becomes sub-paragraph (p) under Section 163, Paragraph (2).
The amendment is achieved by reclassifying specified undecorated and plain ceramic tiles for sales tax purposes (WHEREAS clause; Section 1).

The order is issued because there is a need to reclassify certain ceramic tiles as essential articles.
The reclassification is intended to make the specified articles more affordable to the public (WHEREAS clause).

Section 1 adds sub-paragraph (p) to Section 163, Paragraph (2) listing specific products.
The covered goods are undecorated and plain (white or colored) ceramic tiles (Section 1).
The tiles must have at least one of the following measured sizes:
- 101.6 mm x 101.6 mm (or 4 inches x 4 inches).
- 107.95 mm x 107.95 mm (or 4-1/4 inches by 4-1/4 inches).
- 101.6 mm x 203.2 mm (or 4 inches by 8 inches).
- 152.4 mm x 152.4 mm (or 6 inches by 6 inches) (Section 1).
The enumeration of allowed sizes is stated as the dimensional bases for inclusion under sub-paragraph (p) (Section 1).

The added sub-paragraph (p) under Section 163, Paragraph (2) places the specified tiles within the category covered by Section 163, Paragraph (2) for sales tax purposes (Section 1).
The amendment applies only to undecorated and plain ceramic tiles and only to the listed dimensions (Section 1).