Section 5: The Sales Tax Act, 1995 is amended in section 4–

(a) by the repeal and replacement of subsections (1) and (2) thereof by the following:– 4. (1) Subject to section 5, a tax to be known as sales tax shall be levied on – (a) all goods subject to customs duty under the Customs Laws; (b) all goods subject to excise duty under the Excise Laws; (c) all goods listed in the First Schedule; and (d) local telephone calls and professional services. Duty-waiver administration. Act No. 6 of 1991 Import duty liability of Government Ministries, Amendment of Act No. 5 of 1995. “Levying of sales tax, 4 5 (2) The rate of the sales tax shall be– (a) in respect of goods, fifteen percent of the taxable value of the goods referred to in paragraphs (a), (b) and (c) of subsection (1); and (b) in respect of services, ten percent of the gross amount payable in respect of the telephone calls or professional services, as the case may be:– Provided that medical services and any professional services provided under a contract of service shall be exempted from the sales tax under paragraph (d) of subsection (1).”; (b) by the insertion immediately after subsection (3) thereof of the following:– “(4) Paragraph (d) of subsection (1) and paragraph (b) of subsection (2) excluding professional services, shall be deemed to have come into operation on the 1st January, 2005”.