Toda persona natural o jurídica que opere como librero y que destine un treinta por ciento (30%) del espacio de su librería u ofrecimiento al público a la exhibición y venta de libros de autores puertorriqueños gozará de una exención de un quince por ciento (15%) del total de las contribuciones por los ingresos de la venta de libros impresos en Puerto Rico o de autores puertorriqueños en sus comercios por un período de diez (10) años a partir de la vigencia de esta ley.
Los libreros deberán presentar al Secretario del Departamento de Hacienda toda la documentación que éste por reglamento requiera para verificar y/o certificar que ha cumplido con lo dispuesto en este capítulo.
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