P.R. Laws tit. 13, § 32027
(a) A duly registered merchant may be relieved from the requirement of collecting, withholding, and depositing the tax imposed under this part on the sale of taxable items acquired exclusively for resale to merchants who hold a certificate of exemption duly issued by the Secretary, carried out before August 1, 2013.
(b) Except as otherwise provided in this part, any merchant who makes, before August 1, 2013, a sale for resale to a holder of a certificate of exemption shall document the exempt nature of the transaction by keeping a copy of the certificate of exemption of the purchaser, or through any other method prescribed by the Secretary.
(c) Acquisition of articles for resale delivered after July 31, 2013.—
(1) Waiver.— A taxable item acquired exclusively for resale by merchants who hold a certificate of exemption duly issued by the Secretary shall qualify for the waiver of the collection of sales and use tax provided in this section, if the item is ordered and paid by the purchaser before August 1, 2013.
(2) Obligation of seller.— Any merchant who, before August 1, 2013, makes a sale for resale that meets the requirements of clause (1) of this subsection, to the holder of a certificate of exemption for delivery after July 31, 2013, shall document the exempt nature of the transaction by keeping a copy of the certificate of exemption of the purchaser, or through any other method prescribed by the Secretary.
(d) A duly registered merchant may be relieved from the requirement of collecting, withholding, and depositing the tax imposed in this part on the sale of taxable items to merchants holding a certificate of eligible reseller duly issued by the Secretary, in accordance with § 32052 of this title.
(e) Any merchant who does not hold a certificate of exemption or a certificate of eligible reseller who acquires merchandise subject to the sales tax imposed in this part shall be required to pay the sales tax at the time of the purchase.
History —Jan. 31, 2011, No. 1, § 4020.07, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 36.