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May 25, 2023

Puerto Rico's Treasury Secretary announces sales and use tax holiday for hurricane-season purchases will take place from May 26-May 28, 2023

Puerto Rico's Treasury Secretary announced the sales and use tax (SUT) holiday for hurricane-season purchases will take place May 26, 2023 to May 28, 2023.

Taxpayers may purchase water tanks and containers, shutters, hardware, untreated wood panels, water and nonperishable food without the imposition of SUT. During the SUT holiday, they also may purchase generators, batteries, flashlights and emergency solar equipment, among other things.

Additionally, the SUT holiday applies to purchases made (1) under layaway plans, (2) with rainchecks, (3) by mail, telephone or email, (4) over the internet or (5) with gift cards.

Merchants must report these sales on the line for sales of exempt tangible personal property on Form SC 2915, "Monthly Sales and Use Tax Return."

For layaway sales, the holiday will apply if the transaction is completed during the designated dates. For purchases made with rainchecks, the purchase must be made during the holiday weekend.


Contact Information
For additional information concerning this Alert, please contact:
State and Local Taxation Group
   • Rosa M. Rodríguez (
   • Pablo Hymovitz Cardona (
   • María T. Riollano (
   • Alberto J. Rossy (
   • Alexandra M. Pérez (
   • Carla J Diaz (
   • Karol I. Santiago (
   • Marcel Ramos (
   • Isabel Rivera (
   • Noeliz Suarez (
   • David Montanez-Miranda ( )
   • Luz Grycell Rivera (

Published by NTD’s Tax Technical Knowledge Services group; Jennifer A Brittenham, legal editor