Act on Transactions in Markets of Agricultural Products Article 24
In the initial wholesale transaction of agricultural products, when the agricultural wholesale market issues sales vouchers on behalf of farmers or farmers’ organizations, they shall be exempted from stamp duties and business taxes.
中文原文 農產品市場交易法第24條
農產品第一次批發交易，由農產品批發市場代農民或農民團體出具之銷貨憑證，免徵印花稅及營業稅。