Any person, firm, or corporation, granted a Certificate of Tax Exemption and Subsidy in accordance with the provisions of subtitle 4 of this title, shall be exempt from the payment of all gross receipt taxes and all excise taxes (except gasoline taxes) imposed by the Government of the United States Virgin Islands during the period such certificate is in effect.
Exemption of costume jewelry manufacturers from gross receipts and excise taxes
33 V.I.C. § 43b — under Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees.
33 V.I.C. § 43b