Policy - State Tax Act of 1979

Province/Region:
Yap
Date:
1979
Published by:
Yap State Code Commission
Published year:
1979
Is the policy document adopted?:
No / No information
Type of policy:
Legislation relevant to nutrition

Tabs

Legislation Details
§103.  Excise tax.
   (a)  There is levied an excise tax at the following rates:
               (1)  Live animals; animal products.
                       (A)  One percent (1%) ad valorem of live animals.
                       (B)  One percent (1%) ad valorem of meat and edible meat offals.
                       (C)  One percent (1%) ad valorem of fish, crustaceans and mollusks.
                       (D)  One percent (1%) ad valorem of dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
                       (E)  One percent (1%) ad valorem of products of animal origin, not elsewhere specified or included.
      (2)  Vegetable products.
                      (A)  One percent (1%) ad valorem of live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
                      (B)  One percent (1%) ad valorem of edible vegetables and certain roots and tubers.
                      (C)  One percent (1%) ad valorem of edible fruit and nuts; peel of melons or citrus fruit.
                      (D)  One percent (1%) ad valorem of coffee, tea, mate and spices.
                      (E)  One percent (1%) ad valorem of cereals.
                      (F)  One percent (1%) ad valorem of products of the milling.
                      (G)  One percent (1%) ad valorem of oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruits; industrial and medical plants; straw and fodder.
                      (H)  One percent (1%) ad valorem of lacs; gums, resins and other vegetable saps and extracts.
                       (I)  One percent (1%) ad valorem of vegetable plaiting materials; vegetable products not elsewhere specified and included.
               (3)  Animal and vegetable fats and oils and their cleavage products: prepared  edible fats; animal and vegetable waxes.
                      (A)  One percent (1%) ad valorem of animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes.
              (4)  Prepared foodstuffs; beverages; spirits and vinegar; tobacco.
  
                      (A)  One percent (1%) ad valorem of preparations of meat, of fish, of crustaceans or mollusks.
                      (B)  One percent (1%) ad valorem of sugars and sugar confectionery.
                      (C)  One percent (1%) ad valorem of cocoa and cocoa preparations.
                      (D)  One percent (1%) ad valorem of preparations of cereals, flour or starch; pastrycooks' products.
                      (E)  One percent (1%) ad valorem of preparations of vegetable, fruits or other parts of plants.
                      (F)  One percent (1%) ad valorem of miscellaneous edible preparations.
                      (G)  Twenty-seven cents ($0.27) per container of 12 fluid ounces or less of beer, ale and malt beverages, and thirty-three cents ($0.33) per container of more than 12 fluid ounces of such alcoholic beverages; nine dollars ($9.00) per gallon of distilled alcoholic beverages; four dollars and fifty cents ($4.50) per gallon of wine; ten cents ($0.10) per container of 12 fluid ounces or less and fifteen cents ($0.15) per container of more than 12 fluid ounces of soft drinks and non-alcoholic beverages other than pure fruit or vegetable juices and dairy products.

Revision log

DateUserLogState
Thu, 09/12/2019 - 09:10engesveenkEdited by engesveenk.published
Thu, 09/12/2019 - 09:03engesveenkEdited by engesveenk.published
Wed, 10/10/2018 - 17:26warrencEdited by warrenc. draft
Fri, 10/05/2018 - 16:08warrencEdited by warrenc. draft
Thu, 10/04/2018 - 16:58warrencCreated by warrenc.draft