Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IX · Special Provisions Relating to Special Areas
60. Collection of sales tax in special areas
Feedback & supportfor the collection in the special areas of sales tax payable in respect of taxable goods transported or about to be transported from or to the special areas to or from Malaysia;
special areas
“special areas” means any free zone, licensed warehouse and licensed manufacturing warehouse, the Joint Development Area, and a petroleum supply base licensed under section 77B of the Customs Act 1967;
for the limitation or restriction of vehicles, vessels or aircrafts which may be used to transport taxable goods; and
taxable goods
“taxable goods” means goods of a class or kind not exempted from sales tax;
for the licensing or control of persons, or vehicles, vessels or aircrafts, transporting taxable goods.