P.R. Laws tit. 15, § 811
(a) Imposition of tax. — A tax on the prizes obtained in the Additional Lottery shall be imposed, collected and paid in lieu of any other taxes imposed by law, determined according to the following table:
If the prize were: The tax shall be:
No greater than $ 10,000 $ 0
Over $ 10,000 but not over $ 25,000 5% of the
excess of $ 10,000
Over $ 25,000 but not over $75,000 $ 750 plus 10% of the
excess of $ 25,000
Over $ 75,000 but not over $ 100,000 $ 5,750 plus 15% of the
excess of $ 75,000
Over $100,000 $ 9,500 plus 20% of the
excess of $ 100,000
(b) Recovery of taxes for difference in tax rates. — In the case of prizes whose amount exceeds five hundred thousand dollars ($500,000), in order to collect the taxes not imposed due to differences in tax rates on the amount of the prize, a tax of five percent (5%) in excess of five hundred thousand dollars ($500,000) shall be imposed, collected and paid, provided that the effective rate on the amount of the prize does not exceed twenty percent (20%).
(c) Obligation to deduct and withhold at source and to pay or deposit the tax imposed by this section. — Every vendor of wagers, regardless of his standing, including all the officials and employees of the Commonwealth of Puerto Rico, its agencies, instrumentalities and political subdivisions, any natural or juridical person who has the control, reception, custody, disposition or payment of the prizes, shall deduct and retain the tax imposed by subsections (a) and (b) of this section.
History —May 24, 1989, No. 10, p. 44, § 11, renumbered as § 12 on Aug. 17, 1989, No. 75, p. 326, § 9.