Los cigarros, los cigarillos, las cervezas, los espíritus destilados, los vinos, sidras y el champán y el tabaco cortado para fumar que se vendan o traspasen al Ejército, la Marina y la Fuerza Aérea de los Estados Unidos de América, quedan por la presente exentos, y se les exime del pago de toda contribución, arbitrio o tributo, impuestos al amparo de las disposiciones de cualquier ley, incluyendo, pero sin limitar lo anterior, cualquier contribución, arbitrio o tributo de esa índole, impuesto sobre la importación, introducción en Puerto Rico, venta, uso o fabricación de cualquiera de dichos artículos, efectos o mercadería, o en relación con los mismos.
Disponiéndose, que el Secretario de Hacienda de Puerto Rico queda por la presente facultado para devolver, y se le ordena que devuelva, toda contribución pagada al Tesoro Estadual sobre cualquiera de dichos artículos, efectos o mercaderías, o en relación con los mismos, que se vendan o traspasen al Ejército, la Marina y la Fuerza Aérea de los Estados Unidos de América.
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