An excise tax of fourteen cents (14¢) shall be imposed, collected, and paid for every pound or fraction thereof of all types of sugar, regardless of its state and its appearance and on all sugar substitutes. For purposes of this part, the term 'sugar' shall mean and include cane sugar, beet sugar, corn sugar, sorghum sugar, or any other form of natural or artificial sucrose.The sugar packaged in two-(2) or five-(5) pound bags or packages, or in any other denomination, shall bear, clearly and visibly attached or stamped, a stamp or label showing that the tax provided in this section has been paid in the form and manner determined by the Secretary. History —Jan. 31, 2011, No. 1, § 3020.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code