P.R. Laws tit. 13, § 32441
(a) Distilled spirits and alcoholic beverages shall be exempt from taxation as provided in this part when they are sold or transferred to the following persons, agencies, and organizations:
(1) United States Armed Forces, including the Puerto Rico National Guard (land and air).
(A) The United States Armed Forces, when the same are for use and consumption within duly authorized military establishments only. This exemption shall be extended for use and consumption by active military personnel in their homes outside of military bases.
(B) Military Forces of Puerto Rico, when the same are for use and consumption within duly authorized military establishments only.
(2) International organizations entitled to the privileges, exemptions, and immunities, such as international organizations under Public Law No. 291, 79th Congress, 59 Stat. 669, their foreign officials and employees.
(3) Career consuls credited by the Department of State of Puerto Rico, when reciprocity treaties exist between the government they represent and the government of the United States.
(4) The exemption established in this section shall not apply to the persons included in subsections (4), (5), (6), and (7) of § 2914 of Title 25, known as the “Puerto Rico National Guard Institutional Trust”.
History —Jan. 31, 2011, No. 1, § 5023.01, retroactive to Jan. 1, 2011; Sept. 19, 2014, No. 159, § 9.