Además de las exenciones establecidas en este capítulo y no obstante lo establecido en la sec. 4525 de este título, las cooperativas de vivienda estarán exentas del pago de arbitrios y del impuesto sobre ventas y uso, sobre aquellos materiales o equipos que sean adquiridos para la prestación de los servicios que sean compatibles con sus fines y propósitos.
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