Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VIII · Special Provisions Relating to Designated Areas
49. Application
Feedback & support(1)
For the purposes of this Part, this Act shall not apply to any taxable goods manufactured in the designated areas other than petroleum.
(2)
In the case of Pulau 1, this Act shall apply to any taxable goods manufactured in Pulau 1, other than any goods which the Minister may declare by order published in the Gazette.
taxable goods
Defined · s 2
“taxable goods” means goods of a class or kind not exempted from sales tax;
Retail trade in Pulau 1