P.R. Laws tit. 5, § 4589
2019-02-20 00:00:00+00
In addition to the exemptions established in this chapter, and notwithstanding the provisions of § 4525 of this title, housing cooperatives shall be exempt from the payment of excise taxes and the sales and use tax on any supplies or equipment acquired to render services that are compatible with their objectives and purposes.
History —Sept. 1, 2004, No. 239, § 35.9; June 30, 2013, No. 40, § 6.