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Puerto Rico's sales tax holiday for school uniforms and supplies will run from 29 July through 1 August

31 July 2020

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Tax Alerts, Provincial/State & Local Taxation

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Puerto Rico

The Puerto Rico Treasury Department (PRTD) announced in Administrative Determination (AD) 20-18 that the back-to-school sales tax holiday for school uniforms and supplies will be in effect from 29 July 2020 through 1 August 2020. The PRTD extended the sales tax holiday from two to four days in accordance with the Governor's Executive Orders on COVID-19, which prohibit large concentrations of people in indoor establishments.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 in January 2021.Only school uniforms,...