(a) Any 'taxable item' temporarily introduced into Puerto Rico that is directly related to film production, construction, trade shows, conventions, seminars, or for other purposes, and that is re-exported from Puerto Rico, shall be exempt from the payment of the use tax.(b) Any person who claims the exemption established in subsection (a) of this section must request said exemption from the Secretary by presenting the information provided by regulations. History —Jan. 31, 2011, No. 1, § 4030.04, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code