2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART V - Sales and Use Tax (§§ 32001 — 32171) › Chapter 1046 - Registry and Documents Required (§§ 32141 — 32151) › § 32151 - Permit to pay the sales and use tax directly to the Secretary

(a) Any person who, pursuant to the provisions of subsection (d) of this section, holds a permit to pay the sales and use tax directly to the Secretary may present a certificate of total exemption to the merchants who sell taxable items to said person and the latter shall be relieved from the requirement to collect the sales and use tax. This certificate shall cover every future sale of taxable items to the holder of said permit.
(b) The certificate of total exemption issued pursuant to this section shall contain the number of the permit the Secretary has issued to that effect. It shall also contain a certification stating that the holder is committed to pay the sales and use tax on taxable items acquired with said certificate of total exemption.
(c) The Secretary shall be solely responsible for evaluating the application to obtain the permit to pay the sales and use tax directly to him/her, pursuant to the requirements established in subsection (d) of this section.
In these cases, the decision may not be appealed. In those cases in which the permit is denied, a person may only require the authorization of the Secretary to submit an amended application or a new application after a reasonable period has elapsed from the moment the original application was denied.
(d) Any person interested in applying for the permit to pay the sales and use tax directly to the Secretary shall submit a written application that includes the following documents:
(1) An agreement signed by the applicant or his/her authorized representative. In said agreement, the applicant shall make a commitment to pay the sales and use tax on taxable items on the date established in § 32103 of this title;
(2) a description, with the detailed information the Secretary may determine, of the accounting method through which the applicant shall make a distinction between taxable items and exempt items, and
(3) evidence of registers that establish that the applicant will annually purchase taxable items with a value of eight hundred thousand dollars ($800,000) or more when purchased, excluding the value of the taxable items for which a certificate of exemption would have been issued pursuant to § 32052(a) of this title.
(e) The holder of a permit to pay the sales and use tax directly to the Secretary may voluntarily rescind the same. However, said permit shall be valid until revoked by the Secretary and a notice is issued to that respect, as established in subsection (f) of this section.
(f) The Secretary may, at his/her discretion, cancel the permit of a person who has been granted a permit to pay the sales and use tax directly to the Secretary. Said cancellation is not revocable, and the Secretary shall send a written notice by certified mail to the person in question about the cancellation.
History —Jan. 31, 2011, No. 1, § 4060.11, retroactive to Jan. 1, 2011.