P.R. Laws tit. 13, § 31625
An excise tax of eleven dollars and fifteen cents ($11.15) shall be imposed, paid, and collected on each hundred or fraction of one hundred (100) cigarettes. For the purpose of this part, the term “cigarette” shall mean any roll of finely cut natural or synthetic tobacco or any other finely cut natural vegetable or synthetic matter, or any mixture thereof, or any other finely cut solid matter or substance that is used to make the products known as cigarettes, cigars, or little cigars. Cigars or cigarettes introduced or made in Puerto Rico for export are excluded, subject to those requirements or conditions imposed by the Secretary through regulations, as well as handcrafted cigars or cigarettes as defined by the Secretary through regulations.
Cigarettes manufactured, introduced, sold, conveyed, used or consumed in Puerto Rico shall have affixed upon the boxes, packages or packs in which they are packed, a label with the information and characteristics which are prescribed by regulation. Each cigarette box, package, or pack must bear the word “taxable” stamped on a visible place and in clear and legible form. These provisions shall not apply to exempt cigarettes.
History —Jan. 31, 2011, No. 1, § 3020.05, retroactive to Jan. 1, 2011.