(a) The admission fees to athletic events and other types of events sponsored by public or private elementary and secondary schools and high schools, universities or colleges engaged in rendering educational services shall be exempt from taxation under this part.(b) Any person interested in claiming the exemption herein granted must be duly registered according to the provisions of § 32141 of this title. History —Jan. 31, 2011, No. 1, § 4030.10, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code