reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31661 - Goods in transit and for export

The goods comprised in the cases indicated herein below shall be exempt from the payment of excise taxes established in this part, provided the provisions of the § 31652 of this title are complied with.
(a) Goods in transit in Puerto Rico consigned to persons outside Puerto Rico, as stated in the shipping documents while they remain in the custody of the carrier or customs authorities, or deposited in a bonded warehouse, or in the warehouses of the shipping company that is the intermediary consignee in Puerto Rico, and that are stripped from Puerto Rico within one hundred and twenty (120) days from the date of their introduction.
(b) Goods introduced into Puerto Rico consigned to dealer-importers with the intention of exporting them while they remain in the custody of the customs authorities or in the foreign trade zones in Puerto Rico.
(c) Goods introduced into Puerto Rico or acquired from local manufacturers that, without having been subject to sale, use, or transfer in Puerto Rico, are in the custody of dealer-importers or dealers who have acquired them from manufacturers in Puerto Rico and that are sold for use or consumption outside Puerto Rico. The goods thus sold must be reshipped abroad before they are subject to internal commerce, or use or consumption in Puerto Rico in order to be exempt from the payment of taxes.
For purposes of this subsection, the term “internal commerce” does not include a sale or transfer transaction that initiates the completion of the reshipping of the goods outside Puerto Rico.
History —Jan. 31, 2011, No. 1, § 3030.11, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31662 - Returned goods

The goods in the cases described herein below shall be exempt from payment of the excise taxes imposed by this part, provided that the provisions of this section are complied with.
(a) Goods returned by the introducer to persons abroad, or by the dealer or local manufacturer, without having been commercially exhibited or used in Puerto Rico, provided said return is made within sixty (60) days from the time of their introduction in Puerto Rico, when dealing with goods brought from abroad. In the case of goods manufactured locally, the aforementioned term for their return abroad shall be counted starting from the time of sale.
(b) Goods found upon receipt to be damaged, spoiled, broken, or which have evaporated or are lost because of breakage, if returned or destroyed within a term of sixty (60) days counted from the time of introduction in Puerto Rico, if dealing with goods brought from abroad. In the case of goods manufactured locally, the sixty-day term for their return abroad shall be counted from the time of the sale.
(c) Goods whose concealed flaws or intrinsic defects are not readily noticed by the importer or acquirer at the time of taking possession thereof when there has been no negligence or intent of tax evasion on the part of the introducer, dealer, or acquirer, and if said goods are returned or destroyed within one hundred and twenty (120) days from the time of introduction in Puerto Rico, when dealing with goods brought from abroad. In the case of goods manufactured locally, the term established above for its return or destruction shall be counted from the time of the sale. The Secretary shall have discretion to grant this exemption and the same shall not exceed eighty percent (80%) of the applicable tax.
(d) Goods manufactured in Puerto Rico and subsequently exported to markets abroad which are rejected or returned to the manufacturer or to his/her distributor in Puerto Rico for reprocessing, reconditioning, or repacking. This exemption may only be granted when the manufacturer, upon previous notice to the Secretary, has reshipped the repaired, reconditioned, or repacked goods outside Puerto Rico, not later than the last day of the third (3rd) month following the month of introduction, or has destroyed them within the same period of time, or used them as raw material in the processing of other products within the same period.
History —Jan. 31, 2011, No. 1, § 3030.12, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31663 - Exemption to tourists and residents of Puerto Rico traveling abroad

The introduction of two hundred (200) cigarettes shall be allowed without the imposition of the excise tax established in this part. Any excess over two hundred (200) cigarettes shall be subject to the payment of the corresponding excise tax. It shall be understood that the cost of the exempt cigarettes is included in the amount of the exemption.
History —Jan. 31, 2011, No. 1, § 3030.13, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31664 - Goods sold in air or maritime terminal stores to persons leaving Puerto Rico

The goods introduced or manufactured in Puerto Rico to be sold in stores established in air or maritime terminals that are duly authorized to sell duty-free goods to persons leaving the jurisdictional limits of Puerto Rico shall be exempt from the payment of excise taxes. This exemption shall be granted when the store that sells them:
(a) Has the required license to operate this type of business.
(b) Meets the requirements established to such effects by the Secretary for the sale of duty-free goods and the regulations adopted for the granting of said exemption.
(c) Delivers the duty-free goods on board the plane or vessel in which the acquirer is to travel, or in the area or immediate boarding concourse of the air or maritime vessel.
History —Jan. 31, 2011, No. 1, § 3030.14, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31666 - Exemptions on goods acquired by government agencies

(a) Any goods acquired for official use by the agencies and instrumentalities of the Government of the United States of America shall be exempt from the payment of the excise taxes imposed in this part.
(b) Vehicles, vessels, and heavy equipment acquired for official use by the departments, agencies, administrations, bureaus, boards, commissions, offices, public corporations, public instrumentalities, and municipalities of the Commonwealth of Puerto Rico, including the Legislative Branch and the Judicial Branch, shall be exempt from the payment of the excise taxes prescribed in §§ 31628 and 31629 of this title.
(c) Every automobile of the Government of the United States of America and the Government of Puerto Rico sold in public auction shall be subject to the payment of the excise taxes imposed by this part for used vehicles.
(d) It shall be considered that the excise taxes on goods acquired by the Department of the Treasury have been paid at the introduction of said goods when said goods have been acquired to be awarded as prizes under the Sales and Use Tax Oversight Program, as part of the prizes awarded under §§ 801 et seq. of Title 15, known as “Additional Lottery System,” or for any other purpose. The excise tax imposed under § 811 of Title 15, on the prizes awarded by the Department of the Treasury shall not apply to non-cash prizes, either.
The agency that auctions a vehicle shall require from the acquirer proof of payment of the excise tax before delivering the same.
History —Jan. 31, 2011, No. 1, § 3030.16, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 135; June 30, 2013, No. 40, § 33.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31667 - Exemption on goods belonging to persons in government service

(a) Persons in the service of the Government of the United States of America or of the Government of Puerto Rico who are officially transferred to render services in Puerto Rico shall be entitled to introduce into the Island one (1) vehicle exempt from excise taxes, provided such introduction is as a result of and contemporaneous with the transfer order.
(b) Servicemembers in the Armed Forces of the United States of America that are transferred to Puerto Rico, or to any foreign country, shall also be entitled to the exemption. In such cases, the exemption shall be extended to the spouse and dependents of the service member domiciled in Puerto Rico who is transferred from the United States or any other foreign country to serve in a place where he/she is not allowed to take his/her family and that for said reason is forced to introduce such vehicle to Puerto Rico.
(c) For purposes of the exemption provided in this section, the term “dependent” shall mean the father, mother, or any other relative that lives under the immediate custody of the servicemember and that must return to Puerto Rico because said servicemember has been assigned to serve in a place where he/she cannot take them.
(d) Servicemembers who live abroad by themselves without their spouse or any other dependent, through which the person may introduce the aforementioned vehicle to Puerto Rico, may send it to the spouse or closest relative accompanied by a certified copy of the transfer order.
(e) The exemption allowed in this section shall cease at the time in which the transferred person or the spouse or dependent of the servicemember, when he/she is the introducer, sells or transfers the vehicle so introduced or remitted. The new acquirer shall pay the corresponding excise taxes at the time of the sale or transfer.
History —Jan. 31, 2011, No. 1, § 3030.17, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31668 - Exemption on cigarettes

(a) Cigarettes sold or transferred to foreign flag ships and of United States registration and those sold to foreign warships and to ships of a foreign country on courtesy visits to Puerto Rico, shall be exempt from the tax imposed in this part. This exemption shall only be allowed when the cigarettes are delivered in accordance with the rules and procedures established by the Secretary and the violation thereof shall entail the obligation of the introducer or the distributor, as the case may be, to pay the corresponding excise taxes. The introducers or distributors who wish to avail themselves of this exemption shall post a bond to answer for the payment of said excise taxes.
(b) Cigarettes which, having been withdrawn from the factories or ports, are removed from the market because they are unsuitable for consumption, shall likewise be exempt from the payment of excise taxes, provided they are destroyed under the supervision of the Secretary. In such case, the Secretary shall refund or credit the tax to the person who paid it.
History —Jan. 31, 2011, No. 1, § 3030.18, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31669 - Exemption on gasoline or contaminated diesel oil or for marine use

(a) Gasoline and diesel oil which, before or when being pumped from a ship or from the refineries into tanks or facilities in Puerto Rico, have become contaminated with water or other products and thereby rendered unusable or not to be sold commercially shall be exempt from the excise tax imposed in this part. This exemption shall be granted only if the contamination was accidental and not attributable to negligence on the part of the introducer, manufacturer, or wholesale distributor or his/her agents or employees, and when the facts can be subject to visual verification or technical analysis by state fiscal officials or Customs Service Officials of the United States of America.
(b) Diesel oil or gas oil distributed for use outside Puerto Rico shall likewise be exempt from the excise taxes imposed in this part, including the supply of gas oil or diesel oil to ships to be used by them in trips by sea between Puerto Rico and other places. For purposes of this exemption, the term “trips by sea” does not include trips or voyages for recreational or sports purposes.
History —Jan. 31, 2011, No. 1, § 3030.19, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31670 - Partial exemption on gasoline for air or marine use

The Secretary shall refund the amount of eleven cents (11¢) for each gallon of gasoline which has been used in sea and air trips between Puerto Rico and other places outside of the territorial limits of Puerto Rico. For purposes of this section, the term “trips by sea or air” does not include flights or air trips, nor recreational or sports sea trips or voyages.
History —Jan. 31, 2011, No. 1, § 3030.20, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31671 - Vessels used for towing or bunkering services

(a) All vessels used to render towing services within or outside territorial waters shall be exempt from the payment of the taxes under this part.
(b) Likewise, all towing vessels and barges used for bunkering other vessels shall be exempt. For purposes of this exemption, the service may be rendered within or outside territorial waters.
History —Jan. 31, 2011, No. 1, § 3030.21, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693) › § 31691 - General tax provision on certain transactions

A tax shall be imposed, collected, and paid at the rates fixed in §§ 31692 and 31693 of this title, on winnings in racing pools, pari-mutuels, quinielas, daily doubles, subscription funds, and any other wager in the racetracks of Puerto Rico on official bets on horse races. The tax imposed on said transactions shall be paid at the time and in the manner established in this part.
History —Jan. 31, 2011, No. 1, § 3040.01, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693) › § 31692 - Taxes on winnings from racetrack wagers

A ten percent (10%) tax on all the winnings in the pari-mutuels, and twenty percent (20%) on all the winnings in pools, quinielas, daily doubles, subscription funds, or obtained in any other legally authorized wager at the racetracks in Puerto Rico shall be imposed, collected, and paid.
History —Jan. 31, 2011, No. 1, § 3040.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693) › § 31693 - Tax on horse racing betting

A tax of five cents (5¢) shall be imposed, collected, and paid on each papeleta bet; a tax of fifteen cents (15¢) on each double bet, exacta bet, quiniela bet, and any other legally authorized bet; and a tax of twenty-five cents (25¢) on any pari-mutuel bet made at horse racing agencies established pursuant to §§ 198 et seq. of Title 15, known as the “Puerto Rico Horse Racing Sport and Industry Act”.
History —Jan. 31, 2011, No. 1, § 3040.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31713 - License fee for businesses where amusement machines are operated

Any person who operates a business, establishment, or locale where four (4) or more coin- or token-operated amusement machines or devices, or pool tables, are operated, shall pay an annual tax on account of license fees for each business, establishment, or locale, for the sum of two hundred dollars ($200). The license must be displayed in a place visible to the general public in the establishment, business, or locale for which it is granted. The exclusions to which § 31712(d) of this title refers shall also apply to license fees established in this section.
History —Jan. 31, 2011, No. 1, § 3050.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31714 - License fee for duty-free stores and sea, air, and land carrier businesses

(a) Any person who operates one of the businesses described below shall pay an annual tax on account of license fees for the following amount:
(1) For each store in the duty-free zones of air and sea ports $1,000 (2) For each air, sea, or land carrier business $2,000
(b) The license shall be displayed in a place that is visible to the general public in the establishment or business for which it is granted.
(c) For purposes of this section and the applicable provisions of this Subtitle, the following terms shall have the meaning stated below:
(1) Duty-free zone store. — Shall mean any store or business established in air or sea ports engaged in the retail sale of goods exempt from the payment of excise taxes imposed by this part to persons leaving the jurisdictional limits of Puerto Rico.
(2) Air, land or sea carrier. — Shall mean any person engaged in providing transportation services for pay of goods introduced from abroad. These services may include, among others, the grouping or consolidation of shipments, their distribution, as well as the responsibility of transporting them from the point of entry to their final destination.
History —Jan. 31, 2011, No. 1, § 3050.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31715 - Requirements for granting licenses

(a) Any person who wishes to obtain a license under the provisions of this chapter shall comply, in addition to any other requirements set forth in this Code or by special laws, with the requirements and follow the procedures and rules established by the Secretary through regulations or any determination of a public nature issued to those effects.
History —Jan. 31, 2011, No. 1, § 3050.05, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31716 - Denial, suspension or revocation of the license

The Secretary may deny, suspend, or revoke any license requested or issued pursuant to the provisions of this chapter to any person who does not meet the requirements of this part and to any person convicted of a felony for illegal trafficking of drugs or controlled substances, or of weapons or ammunition, or for having been convicted of a felony for violations of §§ 3201 et seq. of Title 9. Furthermore, in the case of dealer licenses for motor vehicles or vehicle parts and accessories, the Secretary may deny, suspend, or revoke a license when the person has been convicted of a crime in violation of §§ 5001 et seq. of Title 9, known as the “Vehicle and Traffic Act of Puerto Rico”.
History —Jan. 31, 2011, No. 1, § 3050.06, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31717 - Restrictions and requirements.—Weapons and ammunition dealers

(a) The Secretary shall not issue a license to deal in weapons and ammunition, as those terms are defined in §§ 455 et seq. of Title 25, to establishments located in a person’s home or residence, or in any type of vehicle or mobile establishment. Nor shall he/she issue licenses to establishments located in rural zones, unless there is a commercial area with proper sites for such purposes in the zone. Furthermore, the Secretary shall not issue any license to deal in weapons and ammunition when the building where the establishment is located does not meet the security standards required by regulations of the Puerto Rico Police for the protection of said weapons and ammunition against theft, fire, improper use, or any other risk to life and property.
(b) Inspection. — At least once a year, the Puerto Rico Police shall inspect the establishments engaged in the dealing of weapons and ammunition to determine if they meet the safety standards required by regulations. The Superintendent of the Puerto Rico Police shall issue a certificate to the Secretary approving or disapproving the security measures taken by the dealer within ten (10) days from the date of said inspection. He/she shall also send a copy of the certificate to the dealer.
(c) Weapons and Ammunitions Depot. — The required security measures established in subsection (b) of this section shall not apply to firearm dealers who have deposited all the weapons and ammunition they possess for sale in the Weapons and Ammunition Depot established in §§ 458l of Title 25. These merchants shall present a certificate from the Puerto Rico Police to the Secretary certifying that all the weapons they possess for sale have been turned over to the Depot, in lieu of the certificate on security measures.
(d) Negative certification. — A denied security certificate, as required by subsection (b) of this section, as well as noncompliance with any one of the security measures by a dealer who has not deposited all the weapons and ammunition for sale at the Police Weapons and Ammunition Depot, or the lack of a Police certificate stating that the dealer has turned in his/her weapons for sale at the Depot, shall be sufficient cause to deny issuance or renewal of the license.
History —Jan. 31, 2011, No. 1, § 3050.07, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31718 - Restrictions and requirements.— Duty-free stores

(a) The Secretary shall not grant any license whatsoever to a duty-free business or store at airports or sea ports unless it complies with the applicable requirements of § 31713 of this title.
(b) The authorization to open and exploit this type of business shall be granted through public bidding. Once the authorization has been granted and the exemption recognized, the concessionaire shall operate the business subject to the regulations that the Puerto Rico Tourism Company adopts to such effects.
(c) Noncompliance with any provision of this section or of the applicable regulations shall be sufficient cause to revoke or deny the renewal of the required license.
History —Jan. 31, 2011, No. 1, § 3050.08, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31719 - Restrictions and requirements—Air, sea, or land carrier businesses

No license whatsoever shall be granted to operate an air, sea, or land carrier business unless, in addition to complying with the applicable requirements of § 31715 of this title, the applicant presents a copy of the rates filed at the Federal Maritime Commission to the Secretary and posts a bond to secure payment of the taxes and any surcharges, interest, or penalties that may be imposed under this part.
History —Jan. 31, 2011, No. 1, § 3050.09, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 137.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31720 - License transfer

(a) Upon prior written application of the holder of a license issued under this part for use or exploitation in a particular site or building, the Secretary may approve the authorization for the transfer of said license to another site or building. Except for the provisions of subsection (b), the licenses required by this part may not be transferred from one person to another.
(b) When the holder of a license granted pursuant to the provisions of this Code sells or transfers the same to another person, the latter may continue the business for a term not to exceed one hundred and twenty (120) days after the time of the sale or transfer, term during which he/she shall certify to the Secretary compliance with the requirements established by law and by regulations to hold a license permanently.
(c) For such purpose, the buyer shall be required to inform the transaction to the Secretary within ten (10) days after it takes place, and the Secretary shall issue a temporary permit in his/her name backed by the license in effect, the term of which shall not exceed the remainder of the sixty (60)-day term previously granted.
(d) The license and temporary permit of any business sold or transferred shall be automatically cancelled one hundred and twenty (120) days after the time of the sale or transfer transaction.
(e) In case of the death of the holder of a license required by this part, the spouse, child, heir, executor, executor, or other legal representative of the deceased license holder may continue the decedent’s business during the remaining period for which the deceased had paid the license fees, without having to make additional payments for said period.
History —Jan. 31, 2011, No. 1, § 3050.10, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31721 - Secretary’s Authorization to carriers for merchandise delivery

(a) No sea, air, or land carrier who has taxable goods under this part in custody, may deliver them to the consignee or person properly claiming them unless the person presents a certificate from the Secretary authorizing their delivery. Any carrier who violates this provision shall be subject to the imposition of an administrative fine as provided in this Code and to the payment of the tax corresponding to said goods, including surcharges and interest computed from the time of introduction of the goods, when the taxpayer fails to make such payment. Likewise, the license issued to him/her may be suspended.
(b) When the sea, air or land carrier is bound to deposit shipments of goods from abroad subject to taxation under this part in the custody of the Federal Customs Service, pursuant to applicable customs regulations, the obligation of not authorizing delivery through the Carrier’s Certificate and Release Order shall rest on the carrier unless he/she has obtained the Secretary’s certificate attesting to the payment of such taxes. The sea, air, or land carrier that, through the Carrier’s Certificate and Release Order, authorizes delivery of such goods without the Secretary’s certificate shall be subject to the imposition of an administrative fine and payment of the corresponding taxes thereon, including surcharges and interest computed from the time of introduction of the goods.
History —Jan. 31, 2011, No. 1, § 3050.11, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31722 - Exemption for manufacturers

Manufacturers of goods subject to the taxes fixed by this part shall be exempt from the payment of license fees required in this chapter provided their manufacturing activities are developed completely isolated from the manufacturer’s premise or site in which any business, occupation, or activity subject to the license fees established by this part is performed. The exemption established by this section shall not apply to manufacturers of hydraulic cement, who must obtain the license required in § 31711 of this title.
History —Jan. 31, 2011, No. 1, § 3050.12, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31742 - Payment of taxes on goods manufactured locally

(a) In the case of goods taxed by this part that are manufactured in Puerto Rico, the person responsible for the payment of the tax, or the taxpayer, shall be the manufacturer. Notwithstanding the above, when dealing with oil products manufactured in Puerto Rico, and when there is a mutual agreement or accord approved by the Secretary between the manufacturer and the bonded dealer-distributor for the latter to distribute the manufactured product, the dealer-distributor shall be the taxpayer.
(b) The tax on goods manufactured in Puerto Rico shall be paid no later that the tenth (10th) day of the month following the month in which the taxable event occurs. In the case of oil products manufactured in Puerto Rico in which there is a mutual agreement or accord between the manufacturer and the bonded dealer-distributor for the latter to distribute the manufactured product, the tax shall be paid not later than the tenth (10th) day of the month following the month of the sale of the product, or of the month in which the transfer of the dealer-distributor’s tanks begins.
History —Jan. 31, 2011, No. 1, § 3060.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31743 - Payment of taxes on prizes from wagers at racetracks

The tax fixed in § 31692 of this title on prizes obtained in pools, pari-mutuels, quinielas, daily doubles, subscription funds, or in any other wager at racetracks shall be paid by the winner of any prize and the total tax shall be deducted and withheld from the winnings at the time the amount corresponding to such prize is paid to him/her.
History —Jan. 31, 2011, No. 1, § 3060.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31744 - Payment of taxes on printed betting forms for horse race wagers

In the case of the taxes fixed in § 31693 of this title on the official printed forms for stamping bets at racing agencies, the person responsible for their payment or the taxpayer shall be the person who uses the forms. The payment shall be for each wager transaction in the printed betting form. This tax shall be paid at the time the racing agent stamps the corresponding printed form.
History —Jan. 31, 2011, No. 1, § 3060.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31745 - Responsibility for withholding taxes

(a) Every person who operates a racetrack or racing agency shall have the obligation to collect, withhold, and remit the taxes fixed by §§ 31692 and 31693 of this title to the Secretary.
(b) The persons described in subsection (a) shall post a bond in the amount fixed by the Secretary through regulations, in order to secure the timely payment of all taxes that must be collected pursuant to this part, as well as to answer for any surcharge, interest, or administrative fine imposed in the event of a violation of the provisions of this part and its regulations.
History —Jan. 31, 2011, No. 1, § 3060.05, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31746 - Payment of taxes on freight carriers

(a) Pursuant to the regulations to be approved, the Secretary may authorize air and sea freight carriers to pay the excise taxes on goods subject to taxation under this part introduced into Puerto Rico by their clients and authorize these carriers to take possession thereof, taking into consideration the volume or frequency of the carrier’s imports, as well as his/her record in paying excise and other taxes.
(b) Every carrier who wishes to be authorized to pay excise taxes in representation of his/her clients shall request it in writing on the form provided such purposes by the Secretary. If such authorization is granted, he/she shall post a bond satisfactory to the Secretary to secure the payment of all the corresponding excise taxes and any surcharges, interest, or administrative fines imposed on this account under this part, before taking possession of the goods. Said bond shall be posted with the Secretary in cash, letter of credit, or through a bonding company duly authorized to post bonds under the laws of Puerto Rico.
(c) The Secretary may also impose any other requirements with respect to goods subject to taxation under this part that could lead to the best operation of the system, such as the requirement to pay electronically.
History —Jan. 31, 2011, No. 1, § 3060.06, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31747 - Term to remit withheld taxes to the Secretary

Every person who pursuant to § 31743 of this title is bound to collect and withhold taxes on prizes obtained from race track wagers and from the official forms for stamping bets shall remit the amount of the taxes collected to the Secretary not later than the second (2nd) business day following the day the races for which they were collected.
History —Jan. 31, 2011, No. 1, § 3060.07, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31748 - Term for license fee payment

(a) The license fees required in §§ 31711, 31712, 31713 and 31714 of this title shall be paid on an annual basis. In the case of new licenses, the required license fees shall be paid proportionately to the number of months during which they shall be valid in accordance with the table in subsection (b). In these cases, the payment shall cover, and be apportioned to, the total number of months from the date in which the new license is issued to the date in which the payment of the license fee is once again due. Notwithstanding, the taxpayer shall have the option to make the payment corresponding to the number of months from the date in which the new license is issued to the date in which the payment of the license fee is once again due, plus and additional year. In the cases in which the taxpayer opts for this option of payment, the license shall cover the number of months that such a payment covers.
(b) The license fee payment due date shall be based on the last digit of the taxpayer’s social security number or employer identification number, as applicable, according to the following table:
Last digit of Month in which Social Security number the license fee is due 1 January 2 February 3 March 4 April 5 May 6 June 7 July 8 August 9 September 0 October
(c) No person shall engage in, or shall continue a business, trade, or occupation for which a license is required until the fees have been paid in the manner and time established in this part.
History —Jan. 31, 2011, No. 1, § 3060.08, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31749 - Manner in which the tax shall be paid

(a) The excise taxes, taxes, or license fees fixed by this part shall be paid by postal or bank money order, legal tender, credit card, or in any other manner established by the Secretary by regulation.
(b) When the payment of the excise taxes on motor vehicles is made by check, it must be a manager’s, official, or certified check; exempt from this requirement are those taxpayers with adequate bond to guarantee the total payment of the excise taxes.
(c) The Secretary may require taxpayers with a history of issuing checks that have been returned by the banks to make subsequent payments by certified, official, or manager’s check.
(d) When the due date for the payment of an excise tax, tax, or any license fee is not a business day, or when the taxpayer is unable to make the payment because the Internal Revenue Collector’s Offices are closed to the public during business hours, the payment shall be made on the next day said offices are open.
History —Jan. 31, 2011, No. 1, § 3060.09, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1036 - Time, Form of Payment, and Withholding (§§ 31741 — 31751a) › § 31750 - Extension for the payment of taxes

(a) The Secretary may extend the term established in this part for the payment of excise taxes on goods introduced into Puerto Rico and authorize the introducer to take possession thereof, taking into consideration the volume or frequency of the introducer’s imports, as well as his/her history of excise tax payments.
(b) Every taxpayer interested in being granted an extension to pay excise taxes shall request it in writing on the form provided by the Secretary for such purposes, and if such extension is granted before taking possession of the goods, he/she shall post a bond to the satisfaction of the Secretary to secure the full payment of the corresponding excise taxes and of any surcharges, interest, or administrative fines imposed for not paying them within the term fixed in this part. The bond must be posted with the Secretary by means of a cash deposit, letter of credit, or through a company duly authorized to post bonds pursuant to the laws of Puerto Rico.
(c) Except as otherwise provided in any other section of this part, no extension for the payment of excise taxes may exceed ten (10) days, counting from the last day of the month in which the goods are taken possession of.
History —Jan. 31, 2011, No. 1, § 3060.10, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1037 - Excise Tax on Certain Acquisitions of Personal Property and Services Between Related Persons (§ 31771) › § 31771 - Tax levied on the acquisition of certain personal property and services

The provisions related to the excise tax on acquisitions of personal property and services between related persons made after December 31, 2010, shall be those established in Sections 2101, 2102, 2103, 2104, 2105, and 2106 of Act No. 120-1994, as amended, known as the “Internal Revenue Code of Puerto Rico of 1994”, in effect as of the date of approval of this Code, except that any reference in said Sections to specific provisions of the Puerto Rico Internal Revenue Code of 1994 (other than subsections (f) and (h) of Section 1123 of said Code) shall be understood, for purposes of this Code, as referring to the analogous provision of this Code.
History —Jan. 31, 2011, No. 1, § 3070.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 139.
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 1041 - Definitions and General Provisions (§§ 32001 — 32003) › § 32002 - Scope of the term “includes”

For purposes of the terms and phrases defined in this part, the words “includes” and “including” shall not be interpreted in the sense of excluding, omitting, or eliminating other matters within the meaning of the term defined. Likewise, the objects specified shall only be interpreted as an illustration or characterization, but not as representatives of the universe of objects therein described.
History —Jan. 31, 2011, No. 1, § 4010.02, retroactive to Jan. 1, 2011.
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 1041 - Definitions and General Provisions (§§ 32001 — 32003) › § 32003 - Regulations

The Secretary shall be empowered to promulgate those rules and regulations related to the imposition, exemption, interpretation, administration, and collection of the sales and use tax fixed in this part.
History —Jan. 31, 2011, No. 1, § 4010.03, retroactive to Jan. 1, 2011.
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 1042 - Imposition, Collection, and Person Liable (§§ 32021 — 32031) › § 32021 - Sales tax

(a) There shall be levied, collected, and paid on every sales transaction of a taxable item in Puerto Rico made before the effective date of §§ 32201 et seq. of this title, a tax at the rates established in this section. The application of the tax shall be subject to the exemptions granted in §§ 32221-32228 of this title.
(b) The tax rate shall be five point five percent (5.5%) of the sales price of the taxable item and bundled transactions; provided, that effective on February 1, 2014 and through the effective date of §§ 32201 et seq. of this title, the tax rate shall be six percent (6%).
History —Jan. 31, 2011, No. 1, § 4020.01, retroactive to Jan. 1, 2011; Feb. 1, 2014, No. 18, § 2, eff. Jan. 24, 2014; July 1, 2015, No. 101, § 3; Sept. 30, 2015, No. 159, § 18.
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 1042 - Imposition, Collection, and Person Liable (§§ 32021 — 32031) › § 32022 - Use tax

(a) A tax on the use, storage, or consumption of a taxable item in Puerto Rico shall be imposed, collected, and paid at the rates established in this section.
(b) The tax rate shall be five point five percent (5.5%) of the purchase price of the taxable item; provided that, as of February 1 st, 2014, the tax rate shall be six percent (6%) of the sales price of the taxable item and combined transactions.
History —Jan. 31, 2011, No. 1, § 4020.02, retroactive to Jan. 1, 2011; Feb. 1, 2014, No. 18, § 3, eff. Feb. 1, 2014.
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 1042 - Imposition, Collection, and Person Liable (§§ 32021 — 32031) › § 32024 - Persons liable for the payment of the tax

(a) In general.— Except as otherwise provided in this part, any person who buys, uses, consumes, or stores a taxable item for use or consumption in Puerto Rico shall be the person mainly liable for the payment of said tax to the Secretary.
(b) Exception.— Whenever a transaction is subject to the sales and use tax imposed under this part and the merchant is required to collect the tax as withholding agent (as defined in § 30041(a)(15) of this title), the latter shall be the person mainly liable for the payment of the tax attributable to the transaction. However, the Secretary may collect from a purchaser the tax imposed under this part on a taxable item when said merchant fails to meet his/her requirement to collect the tax.
(c) Notwithstanding the provisions of this Section, for taxable events occurred as of October 1, 2015, in the case of the rendering of the following services: (1) taxable services, (2) services rendered to other business, and (3) designated professional services rendered by a nonresident individual to a person located in Puerto Rico, regardless of the place where the service was rendered, the person liable for the payment shall be the recipient of the service in Puerto Rico; provided, that such service is directly or indirectly related to operations or activities carried out in Puerto Rico by such person. This subsection shall not apply for purposes of the municipal sales and use tax established in § 33344 of this title.
History —Jan. 31, 2011, No. 1, § 4020.04, retroactive to Jan. 1, 2011; Sept. 30, 2015, No. 159, § 20.