32053

(a) Except for the reciprocity requirement concerning the collection of sales and use taxes in Puerto Rico provided in this part, the taxable items sold for use or consumption outside Puerto Rico shall be exempt from the payment of the sale and use tax established in this Subtitle, even when the sale takes place in Puerto Rico. In order for the taxable items thus sold to be exempt from the taxation, they must be exported within sixty (60) days as of the date of sale.(b) The sale or transfer of tobacco or cigarettes to foreign-registered ships and to United States ships, to warships from foreign countries and to vessels from foreign countries that pay courtesy visits to Puerto Rico shall be treated as sales for use or consumption outside Puerto Rico for purposes of subsection (a) of this section.(c) Subject to the provisions of §§ 33001 et seq. of this title, the Secretary may extend the time limit established in subsection (a) of this section for a taxpayer to export taxable items. History —Jan. 31, 2011, No. 1, § 4030.03, retroactive to Jan. 1, 2011.