P.R. Laws tit. 13, § 32021
(a) There shall be levied, collected, and paid on every sales transaction of a taxable item in Puerto Rico made before the effective date of §§ 32201 et seq. of this title, a tax at the rates established in this section. The application of the tax shall be subject to the exemptions granted in §§ 32221-32228 of this title.
(b) The tax rate shall be five point five percent (5.5%) of the sales price of the taxable item and bundled transactions; provided, that effective on February 1, 2014 and through the effective date of §§ 32201 et seq. of this title, the tax rate shall be six percent (6%).
History —Jan. 31, 2011, No. 1, § 4020.01, retroactive to Jan. 1, 2011; Feb. 1, 2014, No. 18, § 2, eff. Jan. 24, 2014; July 1, 2015, No. 101, § 3; Sept. 30, 2015, No. 159, § 18.