22 May 2025 Puerto Rico's Treasury Secretary announces four-day sales-and-use-tax holiday for hurricane-season purchases will take place from May 23-May 26, 2025 Puerto Rico's Treasury Secretary announced the sales and use tax (SUT) holiday for hurricane-season purchases will take place May 23, 2025 to May 26, 2025. 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. Merchants will need to report the sales of the items subject to the tax holiday as exempt sales in the monthly SUT return.
Document ID: 2025-1112 | ||||
