Manufacturers of goods subject to the taxes fixed by this part shall be exempt from the payment of license fees required in this chapter provided their manufacturing activities are developed completely isolated from the manufacturer’s premise or site in which any business, occupation, or activity subject to the license fees established by this part is performed. The exemption established by this section shall not apply to manufacturers of hydraulic cement, who must obtain the license required in § 31711 of this title. History —Jan. 31, 2011, No. 1, § 3050.12, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code