e tax imposed by this Chapter shall not apply to:
(a) Any property, or to any use or consumption of such property, which cannot be legally so taxed under the Constitution or laws of the United States, but only so long as, and only to the extent to which, the government of Guam, is without power to impose such tax; and
(b) Any person in respect to property acquired in or imported into Guam by him prior to July 1, 1967;
(c) Any use or consumption of personal property the transfer of which property to, or the acquisition of which by, the person so using or consuming the same has actually been or actually is taxed or exempted under Title 11 Guam Code Ann., Chapter
26.

(d) When a tax has been imposed under this Chapter it shall not again be imposed upon or in respect to the same
property under this Chapter; but nothing in this Chapter shall be construed to exempt any property or its use or consumption from taxation under any other law.
(e) the personal non-business use or keeping for personal non-business use of any property of One Thousand Dollars ($1,000) value or less, acquired outside Guam during any one (1) month period, for a maximum of Five Thousand Dollars ($5,000) per any given calendar year, by an individual who is a bona fide resident of Guam at the time of the acquisition.
(f) Property belonging to and being brought into Guam by residents returning to Guam after completion of studies under government scholarships or in-service training is exempted from the provisions of this Act.
(g) All property imported into Guam by a FSC which is
“non-Guam property” as defined in 12 Guam Code Ann. § 2431(d).
(h) All Passenger Luggage. Cargo traveling with a passenger is not exempt from the provisions of this Chapter.
(i) Any medical equipment, machines, or appliances, including beds, examination or treatment chairs, or telemedicine technology for use in hospitals or clinics. Clinics, for purposes of this Subsection, include those operated by healthcare professionals, licensed under the provisions of 10 Guam Code Ann., Chapter 12, who accept Medicare, Medicaid, and Medically Indigent Program (MIP) patient coverage when applicable.
SOURCE: GC § 19605, Subsection (g) added by P.L. 17-63. Subsection (e) amended by P.L. 20-221:64(b). Subsection (h) added by P.L. 25-41:3. Subsection (i) added by P.L. 36-045:3 (Aug. 16, 2021).