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https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31713/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | 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 ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31714/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | (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 i... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31715/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | (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 na... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31716/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | 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 havin... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31717/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | (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,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31718/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | (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... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31719/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | 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 t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31720/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | (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 t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31721/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | (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 a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31722/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Bu... | 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) › § 31... | 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... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31741/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 31741... | 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) › § 31741 - Payment of taxes on goods introduced from a... | (a) In the case of goods taxed by this part that are introduced from abroad in any way, the person liable for the payment of taxes or the taxpayer shall be:
(1) The consignee, if the goods are directly consigned to a consignee.
(2) The person determined by the Secretary pursuant to the economic reality of the transacti... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31742/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 loca... | (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 ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31743/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 r... | 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 pri... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31744/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 f... | 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... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31745/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 s... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31746/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 freq... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31747/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 Secreta... | 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 wh... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31748/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31749/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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 cer... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31750/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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... | 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.
(... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31751/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 31751... | 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) › § 31751 - Disposition of funds | (a) The proceeds of the taxes and license fees collected by virtue of this part shall be deposited in the General Fund of the Treasury of Puerto Rico except as provided below and in § 31751a of this title:
(1) The sum of the tax collected on gasoline and four cents (4¢) of the gas oil or diesel oil tax established by §... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1036/31751a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 31751... | 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) › § 31751a - Disposition of funds in favor of the Infra... | (a) The revenues derived from the taxes collected by virtue of § 31627a of this title shall be deposited into the Infrastructure Financing Authority Special Economic Assistance Fund established in § 1923 of Title 3, and shall be used: (i) to repay obligations incurred by the Puerto Rico Infrastructure Financing Authori... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1037/31771/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 Servic... | 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 -... | 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 ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1041/32001/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32001 ... | 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) › § 32001 - General definitions | For purposes of this part, the following terms, words, and phrases shall have the general meaning expressed below, except when the context clearly indicates otherwise:
(a) Food and food ingredients.— Substances, whether they are liquid, concentrated, solid, frozen, dry, or dehydrated, that are sold to be ingested by hu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1041/32002/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 ... | 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 characteriza... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1041/32003/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 ... | 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. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32021/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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 tit... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32022/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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 ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32023/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32023 - Rules for determining the source of r... | (a) The source of the sale of tangible personal property shall be determined using the following rules:
(1) When the property is delivered to the purchaser at the facilities of the merchant, said facilities shall be treated as the source;
(2) when the property is not delivered to the purchaser at the facilities of the ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32024/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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... | (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 impos... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32025/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32025 - Collection of the tax | (a) General rule.— Any merchant engaged in any business where taxable items subject to the taxes imposed under this part are sold shall be required to collect the sales tax as withholding agent, unless:
(1) Merchants engaged in a repair business, including services rendered under warranty, shall not be required to coll... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32026/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32026 - Collection of the tax together with t... | (a) When it is impractical, due to the nature of the business, to meet the requirements of § 32025(b) of this title, the Secretary may exempt the merchant, motu proprio or through a prior request to that effect, from meeting with said requirement, and require or authorize that the merchant reflect the sales tax togethe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32027/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32027 - Collection of sales tax on sales for ... | (a) A duly registered merchant may be relieved from the requirement of collecting, withholding, and depositing the tax imposed under this part on the sale of taxable items acquired exclusively for resale to merchants who hold a certificate of exemption duly issued by the Secretary, carried out before August 1, 2013.
(b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32028/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32028 - Collection of the sales tax on sales ... | (a) Any merchant engaged in the business of mail-order sales is subject to the requirements of this part for the collection of sales tax, provided that no payment or charge shall be imposed on said merchant for conducting any of the activities required.
(b) The Secretary shall, with the consent of other jurisdictions o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32029/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32029 - Necessary evidence and presumption of... | (a) Presumption of taxable acquisition. — It shall be presumed that any purchaser that acquires taxable items from a merchant for delivery in Puerto Rico, shall have done so for use, consumption, or storage in Puerto Rico, unless said person submits evidence to refute said presumption.
(b) Presumption of correctness. —... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32030/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32030 - Limitation for fixing taxes | Except as provided in §§ 33001 et seq. of this title, no municipality, whether autonomous or not, of the Government of Puerto Rico may impose or collect any excise or tax whatsoever on items, services, taxable items, or transactions that are subject to or exempt from the sales and use tax established in §§ 33001 et seq... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1042/32031/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§... | 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) › § 32031 - Taxable items acquired by internal re... | (a) Power to rescind a transaction. — Any Internal Revenue Agent who, in the performance of his/her official duties, acquires taxable items in any commercial establishment or business, and makes the corresponding payment, may rescind the transaction once the corresponding payment has been made, whether or not he/she re... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32051/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32051 - Exemptions.—Powers of ... | 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) › § 32051 - Exemptions.—Powers of the Secretary | (a) The Secretary is empowered to establish, through regulations or otherwise, conditions with respect to the granting of certificates of exemption from payment or withholding of the tax fixed in this part. In order to ensure due compliance with the terms, provisions, and purposes by virtue of which the exemption is gr... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32052/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32052 - Certificate of exempti... | 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) › § 32052 - Certificate of exemption and certificate of eligible reseller | (a) Any manufacturing plant or eligible reseller, as defined in this section may, subject to meeting the requirements established by the Secretary, request a certificate of exemption from the sales and use tax or a certificate of eligible reseller, that exempts him/her from the payment of the sales and use tax with res... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32053/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32053 - Exemptions for export | 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) › § 32053 - Exemptions for export | (a) Except for the reciprocity requirement concerning the collection of sales and use taxes in Puerto Rico provided in this part, the taxable items sold for use or consumption outside Puerto Rico shall be exempt from the payment of the sale and use tax established in this Subtitle, even when the sale takes place in Pue... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32054/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32054 - Exemptions for taxable... | 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) › § 32054 - Exemptions for taxable items in transit | (a) Any “taxable item” temporarily introduced into Puerto Rico that is directly related to film production, construction, trade shows, conventions, seminars, or for other purposes, and that is re-exported from Puerto Rico, shall be exempt from the payment of the use tax.
(b) Any person who claims the exemption establis... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32055/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32055 - Exemption for promotio... | 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) › § 32055 - Exemption for promotional giveaways | (a) Any tangible personal property which is considered to be giveaways in accordance with this section shall be exempt from the payment of the use tax.
(b) Promotional giveaways are defined as any tangible personal property that is handed out free of charge for promotional purposes by a promoter, exhibitor, as such ter... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32056/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32056 - Exemptions on items fo... | 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) › § 32056 - Exemptions on items for manufacture | (a) All manufacturing plants shall be exempt from the payment of the sales and use tax established in this part for the purchase of:
(1) “Raw materials”, including hydraulic cement, and
(2) the “machinery and equipment used in manufacture” for the production of finished products or used in the manufacturing process of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32057/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32057 - Items sold at shops in... | 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) › § 32057 - Items sold at shops in airport or ship terminals to persons leaving ... | (a) The taxable items available for sale in shops established in airport or ship terminals to persons traveling outside the jurisdictional boundaries of Puerto Rico shall be exempt from the sales and use tax. This exemption shall be granted when the shop that sells such items holds the license required to operate that ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32058/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32058 - Exemption on taxable i... | 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) › § 32058 - Exemption on taxable items acquired by government agencies | (a) Any taxable item acquired for official use by the agencies and instrumentalities of the Government of the United States of America and the Government of Puerto Rico shall be exempt from the payment of the sales and use tax imposed in this part.
(b) Those taxable items that have enjoyed the exemption provided in thi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32059/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32059 - Exemption on taxable i... | 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) › § 32059 - Exemption on taxable items that constitute moving | (a) Any individual who is not a resident of Puerto Rico, as well as those persons serving in the Armed Forces of the United States of America or the Government of Puerto Rico who are officially transferred to serve in Puerto Rico and who are interested in establishing or reestablishing their residence in Puerto Rico, s... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32060/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32060 - Exemption on admission... | 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) › § 32060 - Exemption on admission fees | (a) The admission fees to athletic events and other types of events sponsored by public or private elementary and secondary schools and high schools, universities or colleges engaged in rendering educational services shall be exempt from taxation under this part.
(b) Any person interested in claiming the exemption here... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32061/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32061 - Exemption on food | 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) › § 32061 - Exemption on food | The following foods shall be exempt from the payment of the sales tax:
(a) Foods and food ingredients as defined in § 32001(a) of this title;
(b) prepared foods served to patients or residents at any hospital or any other physical facility or facility designed and operated primarily for the care of sick, elderly, frail... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32062/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32062 - Exemption on prescript... | 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) › § 32062 - Exemption on prescription medications | (a) Drugs for human consumption that may be acquired solely and exclusively by medical prescription (known as “Rx products”), including containers and safety lids, labels, and bags that are essential for the sale of prescription drugs shall be exempt from taxation under this part.
(1) Prescribed by a physician licensed... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32063/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32063 - Exemption on items and... | 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) › § 32063 - Exemption on items and equipment for persons with disabilities to co... | (a) The items and equipment specifically designed to compensate for physical and physiological deficiencies in “persons with disabilities”, as said term is defined in §§ 831 et seq. of Title 8, known as the “Assistive Technology Programs Act”, and in §§ 512 et seq. of Title 1, known as the “Bill of Rights of Persons wi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32064/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32064 - Exemption on real prop... | 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) › § 32064 - Exemption on real property leases | The following shall be exempt from the sales and use tax:
(a) The rent for leasing real property paid by a lessee to a lessor on that which constitutes the main residence of the lessee or student housing; and
(b) the payment for leasing real property for commercial purposes, made by a merchant, including the payment fo... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32065/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32065 - Exemption on services ... | 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) › § 32065 - Exemption on services rendered by child day care centers | Day care services provided by child day care centers authorized by the Department of the Family, to wit, enrollment fees and monthly payment attributable to such day care, shall be exempt from taxation under this part. This exemption shall not apply to payment for educational and recreational services.
History —Jan. 31... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32066/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32066 - Exemption on funeral s... | 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) › § 32066 - Exemption on funeral services | Funeral services up to the amount of four thousand dollars ($4,000) are hereby exempt from the payment of the sales and use tax. It shall be understood that funeral services are those services, whether combined or individually, that are provided by a funeral home for the wake and final disposition of a human body, such... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32067/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32067 - Exemption on solar pow... | 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) › § 32067 - Exemption on solar powered equipment | Solar powered equipment used to produce electric power, including any parts and accessories thereof, provided that they are necessary for the solar powered equipment to meet its purposes, shall be exempt from the sales and use tax. In order to qualify for this exemption, the dealer or manufacturer shall submit a certif... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32068/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32068 - Repealed. Act June 30,... | 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) › § 32068 - Repealed. Act June 30, 2013, No. 40, § 41, effective June 30, 2013 | History —Jan. 31, 2011, No. 1, § 4030.18, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32069/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32069 - Exemptions on machiner... | 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) › § 32069 - Exemptions on machinery, surgical material, supplies, items, equipme... | (a) Every health service facility covered under the provisions of §§ 371 et seq. of this title, known as the “Hospital Facilities Tax Exemption Act,” or a subsequent similar law, shall be exempt from the sales and use tax set forth in this Subtitle for the purchase of items acquired to be used exclusively in said facil... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32070/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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, an... | 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 pu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1043/32071/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32071 - Exemption for sales ma... | 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) › § 32071 - Exemption for sales made by churches | (a) There shall be exempt from the sales and use tax any retail sales and occasional services described in subsection (b) of this section conducted by churches or religious organizations described in § 30471(a)(1) of this title to raise funds for capital works and improvements for their facilities, activities directly ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1044/subchapter-a/32091/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1044 - Terms and Means of Payment (§§ 32091 — 32104)›Subchapter A - R... | 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 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter A - Returns and Reports (§§ 32091 — 32092) › § 3209... | For purposes of this part, all merchants shall use the same accounting method they use to report their income in their income tax returns. In any case, the responsibility for the merchant’s payment of the sales and use tax shall begin the moment he/she receives payment from the client. In the case of nonprofit entities... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1044/subchapter-a/32092/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1044 - Terms and Means of Payment (§§ 32091 — 32104)›Subchapter A - R... | 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 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter A - Returns and Reports (§§ 32091 — 32092) › § 3209... | (a) In general.— In order to determine the amount of the sales tax to be paid under this part, all merchants must file a monthly sales and use tax return and, except as provided through regulations pursuant to § 32103 of this title, shall remit to the Secretary the sales tax not later than the tenth (10th) day of the m... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1044/subchapter-b/32101/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1044 - Terms and Means of Payment (§§ 32091 — 32104)›Subchapter B - P... | 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 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter B - Payment (§§ 32101 — 32104) › § 32101 - Remittan... | The remittance to the Secretary of the taxes imposed under this part shall be made as provided below:
(a) By the merchant, except in the case covered in subsection (b), as provided in § 32103 of this title.
(b) In the case of merchants who collect the sales tax in representation of other merchants under a billing and c... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1044/subchapter-b/32102/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1044 - Terms and Means of Payment (§§ 32091 — 32104)›Subchapter B - P... | 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 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter B - Payment (§§ 32101 — 32104) › § 32102 - Payment ... | The taxes to be paid on taxable items computed pursuant to § 32026 of this title shall be remitted to the Department by the operator or the merchant.
History —Jan. 31, 2011, No. 1, § 4042.02, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1044/subchapter-b/32103/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1044 - Terms and Means of Payment (§§ 32091 — 32104)›Subchapter B - P... | 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 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter B - Payment (§§ 32101 — 32104) › § 32103 - Time to ... | (a) In general.— The taxes imposed in this part shall be payable to the Secretary by the person liable for issuing the payment, not later than the tenth (10th) day of the month following the month in which the transaction subject to taxation was carried out, or on that other date or manner, as established through regul... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1044/subchapter-b/32104/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1044 - Terms and Means of Payment (§§ 32091 — 32104)›Subchapter B - P... | 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 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter B - Payment (§§ 32101 — 32104) › § 32104 - Payment ... | (a) The taxes imposed in this part shall be paid by postal money order or bank draft, legal currency, credit card, debit card, electronic transfer, or any other method as provided by the Secretary through regulations.
(b) Any merchant whose sales volume is equal to or greater than one hundred thousand dollars ($100,000... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32121/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32121 - Dedu... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32121 - Deduction for return of taxable items | (a) Refund to purchaser. — When the merchant receives taxable items returned by a purchaser from whom said merchant withheld the taxes under this part, the merchant must return the amount of the tax collected from the purchaser in the manner provided by the Secretary.
(b) Deduction to merchant. — When the merchant, pur... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32122/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32122 - Cred... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32122 - Credit for the sale of merchant’s property | A registered merchant who has purchased a taxable item for his/her own use, consumption, or storage, and who has paid the sales and use tax and sells said item subsequently without having used the same, shall be entitled to a credit for the amount paid on account of the use tax on the taxable item in the manner provide... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32123/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32123 - Cred... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32123 - Credit for uncollectible accounts | (a) In general. — A merchant who has paid the taxes provided in this part on taxable items under the accrual method may claim a credit in the subsequent monthly sales and use tax return for those taxes paid by the merchant on the amount of uncollectible accounts.
(b) Conditioned sales. — When a merchant has paid the ta... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32124/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32124 - Cred... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32124 - Credit for taxes paid by a reseller | (a) Credit claim and limitation.—
(1) Any registered merchant who holds a reseller certificate, in accordance with the requirements of subsection (c) of this section, may claim a credit for the sales tax paid for the purchase of taxable items for resale.
(2) The credit may be claimed in the monthly sales and use tax re... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32125/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32125 - Refu... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32125 - Refund of taxes paid | (a) In general. — A person who has paid the sales tax or has had the same improperly collected or has overpaid the same, may request, in writing, a refund thereof from the Secretary within the term and pursuant to the procedures established by the Secretary.
(b) Application for refund. — A refund of the sales tax that ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32126/1/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32126 - Spec... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32126 - Special disposition of funds (§ 32126) › 1 | (a) An amount equal to zero point five percent (0.5%) of the reported admission fees shall be deposited in a special fund, without fiscal year limitation, for the operating expenses of the Casals Festival, Inc., the Puerto Rico Symphony Orchestra Corporation, the Strings Program for Children, and the Puerto Rico Conser... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32126/2/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32126 - Spec... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32126 - Special disposition of funds (§ 32126) › 2 | (a) The taxes on admission fees imposed under this part, collected at the municipal stadium of the Capital City, shall be deposited into a special account and transferred to the municipality of San Juan by the Secretary in the manner and at the time the latter may determine and for the time the Secretary may deem neces... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32127/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32127 - Muni... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32127 - Municipal Development Fund—Creation | (a) Creation of the Fund.— A “Municipal Development Fund” is hereby created under the custody of the Bank:
(1) For periods before July 1, 2014, the Municipal Development Fund shall be nourished from a special fund to be created by the Commonwealth of Puerto Rico; and
(2) For periods beginning as of July 1, 2014, the Mu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32128/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32128 - Muni... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32128 - Municipal Redemption Fund—Creation | (a) Creation of the Fund.— A “Municipal Redemption Fund” is hereby created under the custody of the Bank:
(1) For periods before July 1, 2014, the Municipal Redemption Fund shall be nourished from a special fund to be created by the Commonwealth of Puerto Rico; and
(2) For periods beginning after July 1, 2014, the Muni... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32129/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32129 - Muni... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32129 - Municipal Improvement Fund—Creation | (a) Creation of the Fund.— Creation of the Fund.-A “Municipal Improvement Fund” is hereby created:
(1) For periods before July 1, 2014, the Municipal Improvement Fund shall be nourished from a special fund to be created by the Commonwealth of Puerto Rico; and
(2) For periods beginning after July 1, 2014, the Municipal ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1045/32130/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130)›§ 32130 - Cred... | 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 1045 - Deduction, Credit and Refund (§§ 32121 — 32130) › § 32130 - Credit for purchasing products manufactured in Pue... | (a) Any eligible business that purchases eligible products manufactured in Puerto Rico, including components and accessories, for export shall be entitled to claim a credit against the taxes established in subsection (h), as provided in subsection (c) of this section.
(b) Definitions.— For purposes of this section:
(1)... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32141/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32141 - R... | 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) › § 32141 - Registry for Merchants | (a) Any person who wishes to do business in Puerto Rico as a merchant must file with the Secretary an Application for Merchant’s Registration Certificate for each commercial establishment, stating the names of the persons with an interest in said business and their residences, the address of the main office of the busi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32142/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32142 - D... | 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) › § 32142 - Display of Certificate of Registration | The certificate of registration shall be displayed at all times in a place visible to the general public in each place of business for which it is issued. No person may conduct business as a merchant, nor may any person sell or receive anything of value in lieu of admissions, without first having obtained a certificate... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32143/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32143 - C... | 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) › § 32143 - Commercial undertaking without a Certificate of... | Any person who conducts business in Puerto Rico as a merchant without having applied for a certificate of registration, or whose registration has been revoked, shall be subject to the penalties established in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 4060.03, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32144/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32144 - R... | 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) › § 32144 - Registry of Exhibitors | (a) As used in this section, the term “exhibitor” means a person who enters into an agreement which authorizes the display of taxable items in a specialized convention or exhibition. The following provisions apply to the registry of exhibitors as merchants under this part:
(1) An exhibitor whose agreement prohibits the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32145/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32145 - R... | 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) › § 32145 - Resources of the Secretary | The Secretary is empowered to purchase supplies and equipment and incur in any other proper expenditures needed to enforce this part.
History —Jan. 31, 2011, No. 1, § 4060.05, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32146/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32146 - R... | 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) › § 32146 - Requirement of conservation of documents | Any merchant, as defined in this part, shall ensure the conservation in Puerto Rico for a period not less than six (6) years, of all information that provides evidence of the taxable items received, used, sold at retail, distributed or stored, and leased by said merchant, such as invoices, bills of lading, collections ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32147/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32147 - D... | 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) › § 32147 - Documents required from merchants and purchaser... | (a) Documents required from merchants. — Any merchant subject to the provisions of this part must keep accounting books, papers, documents, and any other evidence related to the sales and the amounts of the sales taxes withheld and deposited for a period not less than six (6) years. The documents and information to be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32148/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32148 - D... | 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) › § 32148 - Documents required for claiming credits | (a) Any merchant who claims a credit granted in this part against his/her liability for the sales tax must conserve and have available for the Secretary all documents needed to verify the right of said merchant to said credits in the manner established by the Secretary through regulations, including by means of electro... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32149/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32149 - S... | 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) › § 32149 - Sampling | (a) In the case that a merchant does not keep proper accounting books for his/her retail sales, the Secretary may, based on a sample of the available registers of the merchant or on other information related to the sales or purchases made by said merchant during a representative period, determine the sales ratio of tax... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32150/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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)›§ 32150 - B... | 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) › § 32150 - Bond | (a) In all cases in which it is necessary to ensure the payment of the sales tax established by the provisions of this part, the Secretary may require a cash deposit, a bond, or any other security as a condition for a person to obtain or retain a certificate as a registered merchant under this part. Said bond shall be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1046/32151/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 - P... | 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... | (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... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v/chapter-1047/32171/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 1047 - Transitory Provisions (§ 32171)›§ 32171 - Exclusion of contrac... | 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 1047 - Transitory Provisions (§ 32171) › § 32171 - Exclusion of contracts and preexisting public bids | (a) Except for as provided in subsection (b) of this section, retail sales covered by contracts and bids related to taxable items that have been executed or adjudicated before October 31, 2006, shall be exempt from the sales and use tax. The Secretary shall provide the manner in which this section shall be administered... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v-b/chapter-1050h/32281/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›Part V-B - Consumption surtax (§§ 32281 — 32283)›Chapter 1050H - Imposition (§§ 32281 — 32283)›§ 32281 - Consumption surtax... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › Part V-B - Consumption surtax (§§ 32281 — 32283) › Chapter 1050H - Imposition (§§ 32281 — 32283) › § 32281 - Consumption surtax—Sales tax | (a) There shall be levied, collected, and paid, at the rate established in this section and in addition to the sales and use tax established in §§ 32001 et seq. of this title, a tax on every sales transaction of a taxable item in Puerto Rico made after June 30, 2015, but before the effective date of §§ 32201 et seq. of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v-b/chapter-1050h/32282/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›Part V-B - Consumption surtax (§§ 32281 — 32283)›Chapter 1050H - Imposition (§§ 32281 — 32283)›§ 32282 - Consumption surtax... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › Part V-B - Consumption surtax (§§ 32281 — 32283) › Chapter 1050H - Imposition (§§ 32281 — 32283) › § 32282 - Consumption surtax—Use tax | (a) There shall be levied, collected, and paid a tax at the rate established in this section and in addition to the sales and use tax established in §§ 32001 et seq. of this title on the use, storage, or consumption of a taxable item in Puerto Rico made after June 30, 2015, but before the effective date of §§ 32201 et ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-v-b/chapter-1050h/32283/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›Part V-B - Consumption surtax (§§ 32281 — 32283)›Chapter 1050H - Imposition (§§ 32281 — 32283)›§ 32283 - Consumption surtax... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › Part V-B - Consumption surtax (§§ 32281 — 32283) › Chapter 1050H - Imposition (§§ 32281 — 32283) › § 32283 - Consumption surtax—Value-added tax | (a) There shall be levied, collected, and paid, at the rates established in this section and in addition to the value-added tax established in §§ 32201 et seq. of this title, a tax on every taxable item and taxable transaction as defined in §§ 32201 et seq. of this title, as of the effective date of §§ 32201 et seq. of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1051/32401/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1051 - Definitions (§ 32401)›§ 32401 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1051 - Definitions (§ 32401) › § 32401 - Definitions | (a) For purposes of this part, the following terms shall have the general meaning expressed below and the same may be amended through regulations as the Secretary may determine from time to time in view of the changes in the liquor industry:
(1) Gauging.— The measure of any spirits or alcoholic beverages taken by gauge... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-a/32421/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter A - Taxes (§§ 32421 — 32426) › § 32421 - Ta... | An internal revenue tax shall be levied, collected, and paid once on the following products kept in a warehouse or which have been or may be, in the future, distilled, rectified, produced, manufactured, imported, or introduced to Puerto Rico at the following rate:
(a) Distilled spirits.—
(1) All those obtained through ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-a/32422/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter A - Taxes (§§ 32421 — 32426) › § 32422 - Ta... | Taxes shall be uniform and general for products manufactured or produced abroad and introduced or imported into Puerto Rico, as well as for those manufactured or produced in Puerto Rico, and said taxes shall be assessed and collected by the Secretary according to the provisions of §§ 33001 et seq. of this title.
Histor... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-a/32423/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter A - Taxes (§§ 32421 — 32426) › § 32423 - Ti... | (a) Distilled spirits.— The tax shall apply to distilled spirits, spirits, and alcohols as soon as they are separated in either a pure or impure state, by distillation or other evaporation process, from any substance, whether fermented or not, even if at any time they are transformed into any other substance, either du... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-a/32424/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter A - Taxes (§§ 32421 — 32426) › § 32424 - Ti... | (a) Distillers. — The taxes established under this part shall be paid by the distiller before the removal of the spirits from the distillery, except in those cases whereby the removal of spirits therefrom without paying the taxes is authorized by this part or through regulations to that effect.
(b) Rectifiers. — Those ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-a/32425/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter A - Taxes (§§ 32421 — 32426) › § 32425 - Ta... | Any person who owns, possesses, or exploits any still, distillery, or distilling apparatus, rectifying plant or factory, public or private bonded warehouse, or who in any way is interested in the use and operation thereof shall be individually or severally responsible, as the case may be, for the taxes imposed by this ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-a/32426/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter A - Taxes (§§ 32421 — 32426) › § 32426 - Ob... | (a) Those persons who, in accordance with the provisions of this part, must pay the taxes specified therein shall do so without waiting for the Secretary to require that they do so. Otherwise, the amount owed shall count as a deficiency for the purposes established in this Code. The payment of the taxes specified in th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-b/32431/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter B - License Fees (§§ 32431 — 32433) › § 324... | (a) Table of Annual License Fees
Occupations License Fees Distillers $6,000 Alcoholic beverage manufacturers (beer, wine, denatured alcohol) $1,500 Rectifiers $1,000 Public Bonded Warehouses $1,000 Alcoholic beverage canners and bottlers $2,200 Importer-dealer of alcoholic beverages at wholesale $4,000 Dealer of alcoho... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-b/32432/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter B - License Fees (§§ 32431 — 32433) › § 324... | Those persons required to pay taxes, license fees, penalties, or to make other payments provided by this Code shall pay said taxes, fees, or penalties and other items by check or legal tender against correlatively and/or alphabetically pre-numbered receipts.
History —Jan. 31, 2011, No. 1, § 5022.02, retroactive to Jan.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-b/32433/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter B - License Fees (§§ 32431 — 32433) › § 324... | When imposing license fees, the Secretary shall classify all industrial plants and commercial establishments in accordance with their production and volume of business. The Secretary shall establish the license classifications through regulations.
History —Jan. 31, 2011, No. 1, § 5022.03, retroactive to Jan. 1, 2011. |
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