P.R. Laws tit. 13, § 32025
(a) General rule.— Any merchant engaged in any business where taxable items subject to the taxes imposed under this part are sold shall be required to collect the sales tax as withholding agent, unless:
(1) Merchants engaged in a repair business, including services rendered under warranty, shall not be required to collect the sales tax if such service is provided to a registered merchant and the service is related to the business of the merchant acquiring the service; in this case, the merchant acquiring the service shall be liable for the sales and use tax in accordance with § 32024(a) of this title, or
(2) In the case of a person engaged in the manufacture of any taxable item, he/she may request, subject to the Secretary’s approval, and obtain a waiver whereby he/she shall be relieved from the requirement of collecting, withholding, and depositing the tax imposed under this part in sales of taxable items to a wholesale distributor, as identified in the waiver.
(b) Any merchant required to collect the sales tax provided in this part shall record it separately in any receipt, invoice, stub, or other evidence of sale, except as provided in § 32026 of this title. In case of the sale of admission tickets, any merchant shall prominently display in the ticket booth, or other place where admission tickets are sold, a notice indicating the admission price and the sales tax which shall be computed and collected on the basis of the price of admission charged by the merchant.
(c) The tax shall constitute, together with the sales price, evidence of indebtedness of the purchaser to the merchant until it is paid, and it may be collected by law in the same manner other debts are collected. The taxes imposed under this part shall become funds of the Government at the time they are collected.
(d) Except as otherwise specifically provided in this part, any merchant who refuses, fails, or neglects to collect the sales tax for each and every retail sale of a taxable item made by the merchant, agents, or employees shall be liable for the payment of the taxes imposed in this part.
(e) A merchant engaged in any business where taxable items are sold subject to the taxes imposed under this part may in no way publicly announce or express that he/she shall directly or indirectly absorb all or part of the tax; or that he/she shall relieve the purchaser from the payment of all or part of the sales tax; or that the tax shall not be added to the sales price; or that, when it is added, the tax or part thereof shall be reimbursed, directly or indirectly, by any means.
History —Jan. 31, 2011, No. 1, § 4020.05, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 35.