Communicable Disease Control Act Article 55
During the period when the central epidemic command center is in operation, actions taken by government organizations at various levels under the instructions of the commander for the expropriation of enterprises and the allocation and sale of disease control resources shall not be subject to the provisions outlined in Article 14 of the Fair Trade Act, and the regulations on labeling wordings, methods and items of labeling of the Commodity Labeling Act No business tax shall be levied on enterprises commissioned by government organizations at various levels to sell the expropriated or the rationed disease control resources at the regulated prices set by government organizations, and the total revenue generated from such sales must be remitted to the commissioning organizations for payment into the public treasury.
中文原文 傳染病防治法第55條
中央流行疫情指揮中心成立期間，各級政府機關依指揮官之指示，對於事業徵用及配銷防疫物資之行為，得不受公平交易法第十四條、商品標示法有關商品標示文字、標示方法及標示事項等規定之限制；各該事業受各級政府機關委託，依政府機關規定價格代售徵用或配銷之防疫物資，其出售收入全數交該委託機關解繳公庫者，免課徵營業稅。