The Specifically Selected Goods and Services Tax Act Article 2
The specifically selected goods regulated by this Act are the following:1. Buildings and land: Any unit of a building and the share of land associated with the unit, or any urban land and industrial land in non-urban areas for which a construction permit may lawfully be issued, that has been held for a period of no more than 2 years.2. Passenger cars: Any passenger car that, including the driver’s seat, has nine seats or less and a selling price or taxable value of not less than NT$3 million.3. Yachts: Any yacht with a full length of not less than 30.48 meters.4. Airplanes, helicopters, and ultra-light vehicles: Any airplane, helicopter, or ultra-light vehicle with a selling price or taxable value of not less than NT$3 million.5. Turtle shells, hawksbill, coral, ivory, furs, and their products: Any of the aforesaid items that has a selling price or taxable value of not less than NT$500,000, excluding those that are not protected species under the Wildlife Conservation Act, or products made from them.6. Furniture: Any item of furniture with a selling price or taxable value of not less than NT$500,000.As used in this Act, "specifically selected services" means any membership rights with a selling price of not less than NT$500,000, except when in the nature of a refundable deposit.
中文原文 特種貨物及勞務稅條例第2條
本條例規定之特種貨物，項目如下：
一、房屋、土地：持有期間在二年以內之房屋及其坐落基地或依法得核發建造執照之都市土地及非都市土地之工業區土地。
二、小客車：包括駕駛人座位在內，座位在九座以下之載人汽車且每輛銷售價格或完稅價格達新臺幣三百萬元者。
三、遊艇：每艘船身全長達三十點四八公尺者。
四、飛機、直昇機及超輕型載具：每架銷售價格或完稅價格達新臺幣三百萬元者。
五、龜殼、玳瑁、珊瑚、象牙、毛皮及其產製品：每件銷售價格或完稅價格達新臺幣五十萬元者。
但非屬野生動物保育法規定之保育類野生動物及其產製品，不包括之。
六、家具：每件銷售價格或完稅價格達新臺幣五十萬元者。
本條例所稱特種勞務，指每次銷售價格達新臺幣五十萬元之入會權利，屬可退還之保證金性質者，不包括之。
一、房屋、土地：持有期間在二年以內之房屋及其坐落基地或依法得核發建造執照之都市土地及非都市土地之工業區土地。
二、小客車：包括駕駛人座位在內，座位在九座以下之載人汽車且每輛銷售價格或完稅價格達新臺幣三百萬元者。
三、遊艇：每艘船身全長達三十點四八公尺者。
四、飛機、直昇機及超輕型載具：每架銷售價格或完稅價格達新臺幣三百萬元者。
五、龜殼、玳瑁、珊瑚、象牙、毛皮及其產製品：每件銷售價格或完稅價格達新臺幣五十萬元者。
但非屬野生動物保育法規定之保育類野生動物及其產製品，不包括之。
六、家具：每件銷售價格或完稅價格達新臺幣五十萬元者。
本條例所稱特種勞務，指每次銷售價格達新臺幣五十萬元之入會權利，屬可退還之保證金性質者，不包括之。