June 2, 2022
Puerto Rico's sales tax holiday for school uniforms and supplies will run from July 15 through July 16
The Puerto Rico Treasury Department (PRTD) announced in Tax Policy Circular Letter (CL) 22-10 that the back-to-school sales tax holiday for school uniforms and supplies will be in effect from July 15, 2022 through July 16, 2022.
Section 4030.20 of Puerto Rico's Internal Revenue Code of 2011 (the 2011 PRIRC), as amended, establishes two sales tax holidays during the fiscal year. After July, the next holiday will be from January 15, 2023 through January 16, 2023.
Only school uniforms, supplies and textbooks are exempt from the sales and use tax. Specifically, under Section 4030.20(c) of the 2011 PRIRC, the following items are excluded from sales tax during the sales tax holiday:
CL 22-10 specifically lists articles that will not be considered eligible school uniforms, such as belt buckles sold separately and protective, sporting, and recreational gear not suitable for general use (i.e., security helmets, goggles, ballet slippers).
Textbooks and college books continue to be exempt throughout the year from sales tax. The exemption covers text and electronic books and applies both to the purchase and rent of the books.
CL 22-10 also provides the rules for articles acquired by internet and other electronic media. The purchases will be eligible if the article is paid for and delivered during the two-day period, or the ownership title of the article is transfered and the delivery made during the SUT-free period.