P.R. Laws tit. 13, § 32056
(a) All manufacturing plants shall be exempt from the payment of the sales and use tax established in this part for the purchase of:
(1) “Raw materials”, including hydraulic cement, and
(2) the “machinery and equipment used in manufacture” for the production of finished products or used in the manufacturing process of said products, including, but not limited to the electric power process.
(b) Manufacturing plants shall also be exempt from the sales and use tax with respect to the items for which an exemption from the payment of excise taxes is provided in § 10649(a) of this title, known as the “Economic Incentives Act for the Development of Puerto Rico”, or any similar provision of any analogous preceding law, or under any law that substitutes it.
(c) In order to enjoy the exemption provided in this section, the manufacturing plant shall, as established through regulations, request the appropriate certificate of exemption from the Secretary.
(d) Any person entitled to claim the exemption herein granted shall certify to the merchant his/her condition as exempt person through the mechanisms provided [for] such purposes by the Secretary.
History —Jan. 31, 2011, No. 1, § 4030.06, retroactive to Jan. 1, 2011.