The taxpayer in a sale of the specifically selected goods of Article 2, paragraph 1, subparagraph 1 is the original owner, and the specifically selected goods and services tax is collected at the time of sale.
The taxpayer and the time of collection of the tax on the specifically selected goods and specifically selected services of Article 2, paragraph 1, subparagraphs 2 to 6 are as follows:
1. In the case of the manufacture of specifically selected goods, the taxpayer is the manufacturer, and the tax is collected upon release from the factory.
2. In the case of imported specifically selected goods, the taxpayer is the consignee or the holder of the bill of lading or of the goods, and the tax is collected upon importation.
3. In the case of an auction or sale, by a court or other institution, of specifically selected goods for which the tax has not been paid, the taxpayer is the winning bidder, the purchaser, or the assumer of the goods, and the tax is collected at the time of the auction or sale.
4. In the case of a tax-exempt specifically selected good that loses its tax-exempt status due to a transfer or a change in purpose of use, the taxpayer is the person initiating the transfer or the change in purpose of use or the holder of the good, and the tax is collected at the time of the transfer or the change in purpose of use.
5. In the case of the sale of specifically selected services, the taxpayer is the business entity making the sale, and the tax is collected at the time of sale.