Agricultural Development Act Article 46
Co-operative supply and marketing, direct supply for factories or exports by farmers or farmers' organizations shall be deemed the first transaction on the wholesale market and shall be entitled to the exemption of stamp duties and business taxes pursuant to the applicable tax laws.
中文原文 農業發展條例第46條
農民或農民團體辦理共同供銷、運銷，直接供應工廠或出口外銷者，視同批發市場第一次交易，依有關稅法規定免徵印花稅及營業稅。