P.R. Laws tit. 13, § 1921
All cigars, cigarettes, beer, distilled spirits, wines, ciders, champagne, and cut smoking tobacco sold or transferred to the Army, the Navy and the Air Force of the United States of America, shall be and are hereby exempt from the payment of all taxes, excises, or imposts levied under the provisions of any act, including, but without limitation, any such tax, excise, or impost of that nature levied on the importation or introduction into Puerto Rico, or on the sale, use or manufacture of any such goods, articles, or commodities, or in connection therewith.
Provided, That the Secretary of the Treasury of Puerto Rico is hereby authorized to return, and he is hereby directed to return, any tax paid into the Commonwealth Treasury on any such goods, articles or commodities, or in connection therewith, sold or transferred to the Army, the Navy and the Air Force of the United States of America.
History —May 13, 1948, No. 188, p. 522, § 1; Apr. 25, 1949, No. 82, p. 198, § 2; Apr. 12, 1951, No. 94, p. 204, § 2; June 4, 1957, No. 14, p. 35, § 2.