Se exonera a toda persona natural o jurídica, que sea comerciante detallista que se dedique directamente a la venta de bienes y servicios al consumidor y que al presente no goce de una exención mayor, del pago de la contribución sobre propiedad mueble impuesta en virtud de las secs. 5001 y 5002 de este título, y de la contribución sobre la propiedad mueble impuesta por los municipios de Puerto Rico, en una cantidad equivalente a la contribución impuesta sobre dicha propiedad hasta una valoración de cincuenta mil dólares ($50,000) siempre y cuando el volumen anual de ventas netas de negocio o negocios de dicha persona natural o jurídica no haya excedido de ciento cincenta mil dólares ($150,000) durante el año natural inmediatamente anterior al año fiscal para el cual se computa la contribución. Las personas naturales o jurídicas dedicadas a la manufactura y a la venta de artículos de uso y consumo al detal concurrentemente, tendrán derecho a la exoneración que se concede en las secs. 5185 a 5191 de este título sólo en aquella parte de sus operaciones que correspondan propiamente a la venta al detal.
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