32030

Except as provided in §§ 33001 et seq. of this title, no municipality, whether autonomous or not, of the Government of Puerto Rico may impose or collect any excise or tax whatsoever on items, services, taxable items, or transactions that are subject to or exempt from the sales and use tax established in §§ 33001 et seq. of this title. History —Jan. 31, 2011, No. 1, § 4020.10, retroactive to Jan. 1, 2011.