31604

Except as provided in Chapter 1033 of this part, regarding tax exemption to goods, the departments, agencies, administrations, bureaus, boards, commissions, offices, instrumentalities and public corporations, and municipalities of the Government of Puerto Rico, as well as the Legislative and the Executive Branch, shall be subject to the excise taxes established in this part, even though their enabling acts contemplate an exemption in the payment of an excise tax, except in those cases in which their enabling acts contain an exemption to the provisions of this section, or to the predecessor of this section under Act No. 120 of October 31, 1994, as amended. History —Jan. 31, 2011, No. 1, § 3010.04, retroactive to Jan. 1, 2011.