S. No. 629 H. No. 16095 / 63 OG No. 45, 10095 (November 6, 1967)
"SEC. 188. Transactions and persons not subject to percentage tax.—In computing the tax imposed in Sections One hundred eighty-four, One hundred eighty-five, and Hundred eighty-six transactions in the following commodities shall be excluded:SEC. 2. This Act shall take effect upon its approval.
"(a) * * * * * * * * *
"(b) * * * * * * * * *
"(c) Minerals and mineral products, whether in their original state or not when sold, bartered, or exchanged by the lessee, concessionaire or owner of the mineral land from which removed.