The Specifically Selected Goods and Services Tax Act Article 6-1
The Specifically Selected Goods and Services Tax Act shall cease to apply on sales contract to sell Specifically Selected goods provided in Subparagraph 1 of Paragraph 1 of Article 2, effective from January 1, 2016.
中文原文 特種貨物及勞務稅條例第6-1條
自中華民國一百零五年一月一日起，訂定銷售契約銷售第二條第一項第一款規定之特種貨物，停止課徵特種貨物及勞務稅。