- § 32051. Exemptions.—Powers of the Secretary
- § 32052. Certificate of exemption and certificate of eligible reseller
- § 32053. Exemptions for export
- § 32054. Exemptions for taxable items in transit
- § 32055. Exemption for promotional giveaways
- § 32056. Exemptions on items for manufacture
- § 32057. Items sold at shops in airport or ship terminals to persons leaving Puerto Rico
- § 32058. Exemption on taxable items acquired by government agencies
- § 32059. Exemption on taxable items that constitute moving
- § 32060. Exemption on admission fees
- § 32061. Exemption on food
- § 32062. Exemption on prescription medications
- § 32063. Exemption on items and equipment for persons with disabilities to compensate for physical and physiological deficiencies
- § 32064. Exemption on real property leases
- § 32065. Exemption on services rendered by child day care centers
- § 32066. Exemption on funeral services
- § 32067. Exemption on solar powered equipment
- § 32068. Repealed. Act June 30, 2013, No. 40, § 41, effective June 30, 2013
- § 32069. Exemptions on machinery, surgical material, supplies, items, equipment, and technology used in the rendering of health services
- § 32070. Uniforms, supplies, and textbook exemption
- § 32071. Exemption for sales made by churches