§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.