P.R. Laws tit. 13, § 32423
(a) Distilled spirits.— The tax shall apply to distilled spirits, spirits, and alcohols as soon as they are separated in either a pure or impure state, by distillation or other evaporation process, from any substance, whether fermented or not, even if at any time they are transformed into any other substance, either during the original distillation or evaporation process or through any other process. However, the tax rate and the tax basis to be paid shall be imposed on the basis of the finished product.
(b) Wines and beer manufactured in Puerto Rico.— The tax shall be imposed on wines and beer manufactured in Puerto Rico once these products, in the process of their fermentation, have generated measurable amounts of alcohol. The tax shall be imposed on beer and unfermented malt products once alcohol has been added to the products. However, the tax rate and the tax base to be paid shall be imposed on the basis of the finished product.
(c) Distilled spirits and alcoholic beverages introduced or imported into Puerto Rico.— The tax shall be imposed on distilled spirits and alcoholic beverages brought from abroad at the time of their arrival at a port in Puerto Rico in the sea or air vessel transporting them. However, the tax rate and the tax base to be paid shall be imposed on the basis of the finished product.
History —Jan. 31, 2011, No. 1, § 5021.03, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 149.