P.R. Laws tit. 13, § 32283
(a) There shall be levied, collected, and paid, at the rates established in this section and in addition to the value-added tax established in §§ 32201 et seq. of this title, a tax on every taxable item and taxable transaction as defined in §§ 32201 et seq. of this title, as of the effective date of §§ 32201 et seq. of this title.
(b) The tax rate shall be four point five percent (4.5%) of the value of the taxable item and taxable transaction.
(c) The tax established in this section shall apply to taxable items and taxable transactions subject to the value-added tax established in §§ 32201 et seq. of this title, and shall be collected, remitted, and paid in the same form and manner as, and together with the value-added tax established in §§ 32201 et seq. of this title. For purposes of this section, the definitions established in §§ 32201 et seq. of this title shall be used.
History —Jan 31, 2011, No. 1, added as § 4210.03 on July 1, 2015, No. 101, § 6; Sept. 30, 2015, No. 159, § 31.