P.R. Laws tit. 13, § 32281
(a) There shall be levied, collected, and paid, at the rate established in this section and in addition to the sales and use tax established in §§ 32001 et seq. of this title, a tax on every sales transaction of a taxable item in Puerto Rico made after June 30, 2015, but before the effective date of §§ 32201 et seq. of this title. The application of the tax shall be subject to the exemptions granted in §§ 32051-32071 of this title.
(b) The tax rate shall be four point five percent (4.5%) of the sales price of taxable items and bundled transactions.
(c) There shall be levied, collected, and paid a tax on business to business services and designated professional services as defined in §§ 32001 et seq. of this title rendered after September 30, 2015, but before the effective date of §§ 32201 et seq. of this title. The applicable tax rate shall be four percent (4%). Provided, That the exceptions established in §§ 32051-32071 of this title shall apply to the tax established in this subsection in the same manner as they would apply to taxable services under subsections (a) and (b) of this section.
(d) The tax established in subsection (a) of this section shall apply to the sale of the same taxable items subject to the sales tax established in §§ 32001 et seq. of this title, and shall be collected, remitted, and paid in the same form and manner as, and together with the sales tax established in §§ 32001 et seq. of this title. For purposes of this section, the definitions established in §§ 32001 et seq. of this title shall be used.
History —Jan. 31, 2011, No. 1, added as § 4210.01 on July 1, 2015, No. 101, § 6; Sept. 30, 2015, No. 159, § 29.