P.R. Laws tit. 13, § 32024
(a) In general.— Except as otherwise provided in this part, any person who buys, uses, consumes, or stores a taxable item for use or consumption in Puerto Rico shall be the person mainly liable for the payment of said tax to the Secretary.
(b) Exception.— Whenever a transaction is subject to the sales and use tax imposed under this part and the merchant is required to collect the tax as withholding agent (as defined in § 30041(a)(15) of this title), the latter shall be the person mainly liable for the payment of the tax attributable to the transaction. However, the Secretary may collect from a purchaser the tax imposed under this part on a taxable item when said merchant fails to meet his/her requirement to collect the tax.
(c) Notwithstanding the provisions of this Section, for taxable events occurred as of October 1, 2015, in the case of the rendering of the following services: (1) taxable services, (2) services rendered to other business, and (3) designated professional services rendered by a nonresident individual to a person located in Puerto Rico, regardless of the place where the service was rendered, the person liable for the payment shall be the recipient of the service in Puerto Rico; provided, that such service is directly or indirectly related to operations or activities carried out in Puerto Rico by such person. This subsection shall not apply for purposes of the municipal sales and use tax established in § 33344 of this title.
History —Jan. 31, 2011, No. 1, § 4020.04, retroactive to Jan. 1, 2011; Sept. 30, 2015, No. 159, § 20.