(a) En general.— Excepto que de otro modo se disponga en esta parte, la persona responsable del pago del impuesto de valor añadido será:
(1) En el caso de la introducción de artículos tributables a Puerto Rico, la persona que introduzca el artículo a Puerto Rico;
(2) en el caso de la venta o transferencia de bienes y la prestación de servicios llevada a cabo en Puerto Rico por un comerciante, la persona que compra el bien o recibe el servicio, excepto en el caso de una venta al detal; y
(3) en el caso de la prestación de un servicio por una persona no residente a una persona en Puerto Rico, la persona en Puerto Rico que recibe el servicio.
(b) Excepción.— Cuando una transacción esté sujeta al impuesto de valor añadido fijado por esta parte, y el comerciante tenga la obligación de cobrar el impuesto como agente retenedor, éste será el responsable principal del pago del impuesto atribuible a la transacción. No obstante, el Secretario podrá cobrarle a un comprador el impuesto fijado en esta parte sobre una transacción tributable cuando dicho comerciante incumpla con su obligación de cobrar el impuesto.
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