2.Sales Tax
Sales tax which is currently enforced is a single stage tax levied on certain imported and locally manufactured goods, either at the time of importation or at the time the goods are sold or otherwise disposed of by the manufacturer. It is not imposed on personal or professional services, sales of real property, or sales of intangible property. It is an ad valorem tax and current rates are as follows: (a) General rate on all goods (10%)
(b) Rate on cigarette, liquor and alcoholic drink (15%)
(c) Rate on fruits, certain food stuff and building materials (5%)