31660

Any raw material, excluding hydraulic cement, to be used in Puerto Rico for the manufacture of finished products, as well as trailers, trucks, or lifts, as said terms are defined in § 31628 of this title, that are used exclusively and permanently within the manufacturing plant circuit, shall be exempt from the payment of the excise tax established in this part. History —Jan. 31, 2011, No. 1, § 3030.10, retroactive to Jan. 1, 2011.