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Puerto Rico: Tax holiday for "back to school" purchases

Puerto Rico: Tax holiday for "back to school" purchases

The Puerto Rico Department of Treasury issued guidance (Internal Revenue Circular Letter No. 18-10) as guidance concerning the "back to school" tax holiday for fiscal year 2018-2019.


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The purpose of the guidance is to establish:

  • The tax-free period for school uniforms and supplies for the 2018-2019 fiscal year
  • The goods that will be tax-exempt during this period

The first period for the tax holiday begins Friday, July 13, 2018, and ends on Saturday, July 14, 2018. The second period begins on Friday, January 4, 2019, and ends on Saturday, January 5, 2019.

The items that will be exempt from the sales and use tax will be “school uniforms” and “school supplies.”

Under a provision of the tax law, all “printed books” are exempt from payment of the sales and use tax.


For more information, contact a KPMG tax professional in Puerto Rico: 

Rolando Lopez | +1 (787) 622-5340 | 

Carlos Molina | +1 (787) 622-5311 |

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