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 1043 - Exemptions (§§ 32051 — 32071) › § 32070 - Uniforms, supplies, and textbook exemption

(a) Print books exemption.— All printed books are hereby exempt from the sales and use tax. The term “print books” shall mean every printed, non-periodical, single publication, which is edited at once or at intervals, in one or various scientific, cultural, or artistic installments or fascicles, excluding electronic publications, magazines and newspapers.
(b) Uniforms and supplies exemption.— The retail sale of uniforms and supplies, as defined herein, shall be exempt from the sales and use tax, as provided in §§ 32021 and 32022 of this title, as applicable, during a two (2)-day period in the months of July and January. The Secretary shall issue, not later than June 1 of each fiscal year, a circular letter specifying the two (2)-day period in July and the two (2)-day period in January during which this exemption shall apply. Those years in which said circular letter is not issued, it shall be understood that the period to which this section refers shall begin at 12:01 A.M. on July 12 and end at midnight on July 13 of each year; and as for January, such period shall begin at 12:01 A.M. on January 10, and end at midnight on January 11 of each year.
(c) Textbook exemption.— Textbooks included in an official list of school and university textbooks purchased at retail are hereby exempt from the sales and use tax, as provided in § 32021 of this title. Official list shall be understood as that established by an educational institution for its students which states the school textbooks to be used for a specific course or grade, including music books. For purposes of this exemption, the term “textbooks” includes notebooks, regardless of their size.
(d) Definition.— For purposes of this section, the following terms shall be defined as stated below:
(1) School uniforms.— For these purposes, “school uniform” means apparel specifically required by an educational institution to be used by its students, which does not have any general or continuous use outside of school to replace regular clothing. The term “school uniform” also means one or more accessories and shoes that serve as complements to the uniform, as specifically required by the educational institution. The Secretary shall prescribe the scope of this provision by regulations or other official document. This exception shall not include the following:
(A) Belt buckles sold separately.
(B) Costume masks sold separately.
(C) Patches and emblems sold separately, except if these are part of a school uniform.
(D) Sewing gear and items, including, but not limited to knitting needles, sewing patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles.
(E) Sewing materials that are or become a part of an apparel item, including, but not limited to buttons, fabrics, lace, thread, yarn, and zippers.
(F) “Apparel gear or accessories” that constitute incidental items worn on the body or jointly with apparel. The following list includes examples of apparel accessories and gear:
(i) Briefcases;
(ii) makeup;
(iii) hair accessories, including, but not limited to hairpins, bows, and hair nets;
(iv) handbags;
(v) handkerchiefs;
(vi) jewelry;
(vii) non-prescription sunglasses;
(viii) umbrellas
(ix) wallets;
(x) watches, and
(xi) wigs and hairpieces.
(G) Protective gear to be used by people and designed to protect users from injuries or disease, or as protection from damages or injuries to other persons or property, but not suitable for general use. The following list includes examples of protective gear:
(i) Protective breathing masks;
(ii) sterile room gear and clothing;
(iii) hearing and ear protective gear;
(iv) masks;
(v) safety helmets;
(vi) hard hats;
(vii) paint or dust respirators;
(viii) safety or protective gloves;
(ix) safety glasses or goggles;
(x) safety belts;
(xi) tool belts, and
(xii) welding masks, helmets, and gloves.
(H) Sporting and recreational gear designed for human use and used jointly or as part of a creative or sports activity, but not suitable for general use. The following list includes examples of sporting and recreational gear:
(i) Ballet slippers and tap shoes;
(ii) sporting footwear with spikes or cleats;
(iii) gloves, including, but not limited to baseball, bowling, boxing, hockey, and golf gloves;
(iv) goggles;
(v) kneepads and elbow and hand protectors;
(vi) lifesavers and other vests;
(vii) mouth guards;
(viii) skates and ice skates;
(ix) shin guards;
(x) shoulder pads;
(xi) skiing boots;
(xii) rain boots, and
(xiii) wetsuits and fins.
(2) School supplies, art school supplies, music school supplies, and educational school supplies sold at retail, as well as storage media, including disks, compact disks, and flash drives.
(A) “School supplies” are items commonly used by a student in a study course. The following is a thorough list:
(i) Binders;
(ii) Book bag;
(iii) Calculator;
(iv) Tape;
(v) Chalk;
(vi) Compass;
(vii) Crayons;
(viii) Erasers;
(ix) Folders, expanding files, expanding file pockets, plastic covers, and manila envelopes;
(x) Glue, adhesive, and glue stick;
(xi) Markers, including highlighters;
(xii) Index cards;
(xiii) Index card files;
(xiv) Lunchboxes;
(xv) Markers;
(xvi) Loose leaves, ruled filler paper, copy paper, quadrille paper, tracing paper, manila paper, color paper, poster boards, and construction paper;
(xvii) Pencil cases and other school supply cases;
(xviii) Pencil sharpeners;
(xix) Pencils;
(xx) Pens;
(xxi) Protractors;
(xxii) Rulers;
(xxiii) Scissors; and
(B) Art or music school supplies and educational school supplies are items usually used by a student in an art or music study course, or used by a student in a study course as reference and to learn the subject taught. The following is a thorough list:
(i) Clay and enamels;
(ii) Paints, including acrylic paints, tempera, and oil paints;
(iii) Brushes for art work;
(iv) Drawing and sketch pads;
(v) Watercolors;
(vi) Musical instruments; and
(vii) World maps and globe for reference.
(C) “Computer school supplies” means items commonly used by a student in a study course that employs a computer. The following is a thorough list of computer school supplies:
(i) Storage media, including discs, compact discs, and flash drives;
(ii) portable electronic agendas, except for fixtures or devices that are cellular phones;
(iii) personal digital assistants, except for fixtures or devices that are cellular phones;
(iv) computer printers, and
(v) computer printing materials, including paper and ink.
(3) School supplies, art school supplies, music school supplies, and educational school materials sold at retail, up to a sales price of fifty dollars ($50) per item.
(A) “School supplies” are items commonly used by a student in a study course. The following is a thorough list:
(i) Binders;
(ii) book bag;
(iii) calculator;
(iv) tape;
(v) chalk;
(vi) compass;
(vii) notebooks;
(viii) crayons;
(ix) erasers;
(x) folders, expanding files, expanding file pockets, plastic covers and manila envelopes;
(xi) glue, adhesive, and glue stick;
(xii) markers, including highlighters;
(xiii) index cards;
(xiv) index card files;
(xv) legal or letter notepads;
(xvi) lunchboxes;
(xvii) markers;
(xviii) notebooks;
(xix) loose leaves, ruled paper for ring binders, copy paper, quadrille paper, tracing paper, manila paper, color paper, poster boards, and construction paper;
(xx) pencil cases and other school supply cases;
(xxi) pencil sharpeners;
(xxii) pencils;
(xxiii) pens;
(xxiv) protractors;
(xxv) rulers;
(xxvi) scissors, and
(xxvii) notepads.
(B) Art or music school supplies are items usually used by a student in an art or music study course. The following is a thorough list:
(i) Clay and enamels;
(ii) paints, including acrylic paints, tempera, and oil paints;
(iii) brushes for art work;
(iv) drawing and sketch pads;
(v) watercolors, and
(vi) musical instruments.
(C) Educational school materials are written materials commonly used by a student in a study course as reference and to learn the subject taught. The following is a thorough list:
(i) World maps and globe for reference.
(ii) Textbooks as required in an official school book list. An official list shall be understood to be one provided by an educational institution to its students, which makes an account of the school texts to be used for a particular grade or course, including music books.
(4) Textbooks required in an official school or university book list and sold at retail for a price not greater than two hundred dollars ($200) per book. An official list shall be understood to be one provided by an educational institution to its students, which makes an account of the school texts to be used for a particular grade or course.
(e) Sales on lay-away plans.— A sale on a lay-away plan is a transaction whereby items are reserved for future delivery to a buyer that makes a deposit, agrees to pay the balance of the sales price within a specific period, and receives the merchandise at the end of the payment period.
Sales on lay-away plans of an item shall qualify for exemption when the final lay-away plan payment is made and the item is delivered to the buyer during the exemption period; or when ownership of the item is transferred to the buyer and delivery is made to the buyer during the exemption period. A sale made by means of transferring ownership after the exemption period shall not qualify for exemption.
(f) Rain checks.— A rain check allows the customer to buy an out-of- stock item at a certain price in the future. Items bought during the exemption period using rain checks shall qualify for exemption regardless of when the rain check was issued. Issue of a rain check during the exemption period shall not render an item eligible for exemption if the item is actually acquired after the exemption period.
(g) Sales by mail, phone, e-mail, and on the internet.— When an item is sold by mail, phone, e-mail, or on the Internet, the sale qualifies for the exemption provided in this section when the item is paid by and delivered to the client during the exemption period; or when ownership of the item is transferred to the buyer and delivery is made to the buyer during the exemption period. For purposes of this section, the sale of an item is not completed or closed until it is delivered to the buyer, after transportation concludes, and the item arrives in Puerto Rico for use and consumption. Items that are pre-ordered and delivered to the client during the exemption period shall qualify for exemption.
(h) Gift certificates and gift cards.— Items acquired during the exemption period using a gift certificate or card shall qualify for exemption regardless of when the gift certificate or gift card was bought. Items acquired after the exemption period using a gift certificate or gift card are taxable even if the gift certificate or gift card was bought during the exemption period.
(i) Returns.— For a period of sixty (60) days immediately following the sales tax exemption period provided in this section, when a customer returns an item that would qualify for exemption, no credit or refund shall be given on the sales tax unless the client furnishes the receipt or invoice attesting to the payment of the tax, or the merchant has sufficient documentation to prove that the tax was paid on said specific item. This sixty (60)-day period is hereby fixed with the sole purpose of designating a period during which a customer shall furnish documentation attesting to the payment of the sales tax on the merchandise returned. The sixty (60)-day period does not intend to change the return policy of the merchant as to the term during which the merchant shall accept returns.
(j) Different time zones.— The time zone of the location of the buyer determines the period of time authorized for the sales tax exemption period provided in this section when the buyer is in one time zone and the merchant is in another.
(k) Records.— Merchants are not required to obtain a tax exemption certificate or a tax-exempt purchases certificate on retail sales of items during the exemption period provided in this section. However, the merchants” records shall clearly identify the type of item sold, the date of sale, the sales price of all items, and, if applicable, any sales tax collected.
(l) Tax-exempt sales report.— No special procedures are required to prepare the report on tax-exempt sales of items made during the exemption period. Tax-exempt sales shall be reported in the same manner as tax-exempt sales are reported under the Code and the regulations prescribed by the Secretary. That is, taxable sales and tax-exempt transactions shall be reported as required by law or regulation.
History —Jan. 31, 2011, No. 1, § 4030.20, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 43; Sept. 30, 2015, No. 159, § 21.