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Puerto Rico Sales Tax Holiday, January 2015


 Puerto Rico.

 

Puerto Rico provides two tax-free periods during the 2014-15 fiscal year (periodo libre de impuesto sobre ventas por regreso a la escuela para el año fiscal 2014-2015). The first took place July 18 and 19, 2014. The second will run from 12:01 a.m. on January 16 through midnight, January 17, 2015.

The sales tax holiday is for school uniforms and school supplies. To qualify for the exemption, school uniforms must meet the specific requirements of an educational institution. The exemption does not apply to separately sold belt buckles or costume masks, separately sold patches or emblems (unless part of the school uniform), accessories such as briefcases, hair ribbons and umbrellas, and a number of other items.

School supplies are items commonly used by students. Exempt school supplies include but are not limited to:

  • Art supplies used by students in art classes
  • Binders
  • Calculators
  • Crayons
  • Erasers
  • Lunch boxes
  • Musical instruments used by students in music class
  • Pencils and pens
  • Reference maps and world globes
  • Rulers
  • Scissors

Textbooks required by educational institutions are always exempt from Puerto Rico sales tax, as are notebooks.

Additional information (in Spanish) is available in the Carta Circular de Rentas Internas Núm. 14-02. Information is also available through the Departmento de Hacienda.

Automated sales tax software manages sales tax and sales tax holidays in Puerto Rico and other states. Learn more.

photo credit: Jorge Rodriguez via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.