(a) Excepto por las obligaciones de reciprocidad en el cobro de impuestos sobre las ventas y uso en Puerto Rico dispuestas en esta parte, estarán exentas del pago del impuesto sobre ventas y uso establecido en esta parte, las partidas tributables que sean vendidas para uso o consumo fuera de Puerto Rico, aún cuando la venta ocurra en Puerto Rico. Las partidas tributables así vendidas, para estar exentas del pago de impuestos, deberán ser exportadas dentro de sesenta (60) días contados a partir de la fecha de venta.
(b) La venta o traspaso de tabaco o cigarrillos a barcos de matrícula extranjera y de los Estados Unidos de América, a barcos de guerra de países extranjeros y a los buques de países extranjeros en visita de cortesía en Puerto Rico se considerará venta para uso o consumo fuera de Puerto Rico para fines del inciso (a) de esta sección.
(c) Con sujeción a lo dispuesto en las secs. 33001 et seq. de este título, el Secretario podrá ampliar o extender el límite de tiempo establecido en el inciso (a) de esta sección para que un contribuyente exporte las partidas tributables.
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