P.R. Laws tit. 13, § 31628
(a) An excise tax shall be imposed, collected, and paid on every vehicle that is introduced from abroad or manufactured in Puerto Rico, as established below following the description of said vehicle:
(1) Automobiles introduced from abroad or manufactured in Puerto Rico before March 16, 2007, the percent corresponding to the taxable price in Puerto Rico, as per the following table:
TAX TO BE PAID If the taxable price in Puerto Rico The tax will be: is: Up to $6,170 $750 (minimum tax) Over $6,170 and up to $10,690 $750 plus 13% of the excess of $6,170 Over $10,690 and up to $21,380 $1,338 plus 25% of the excess of $10,690 Over $21,380 and up to $31,780 $4,011 plus 30% of the excess of $21,380 Over $31,780 and up to $44,890 $7,130 plus 35% of the excess of $31,780 Over $44,890 40%
(2) Automobiles introduced from abroad or manufactured in Puerto Rico after March 15, 2007:
(A) The percent corresponding to the taxable price in Puerto Rico, as per the following table:
TAX TO BE PAID If the taxable price in Puerto Rico The tax will be: is: Up to $6,170 $750 (minimum tax) Over $6,170 and up to $10,690 $750 plus 12% of the excess of $6,170 Over $10,690 and up to $21,380 $1,292 plus 23% of the excess of $10,690 Over $21,380 and up to $31,780 $3,751 plus 27% of the excess of $21,380 Over $31,780 and up to $44,890 $6,559 plus 32% of the excess of $31,780 Over $44,890 $10,866 plus 40% of the excess over $44,890
(B) The table in paragraph (A) shall apply to all new and used automobiles introduced into Puerto Rico, except in the case of new automobiles to be exported.
(C) The Secretary shall adjust the price brackets of the table in paragraph (A) with the purpose of protecting consumers from the adverse tax effect that inflation and its consequent increase in the consumer sales price may have over the effective excise tax specified in that table. Such adjustment shall be made by means of administrative determination, in a period no greater than three (3) years from the effective date of this part, and in subsequent successive periods no greater than three (3) years. The basis for making the adjustment shall be the Durable Goods Consumption Expenditures Implicit Deflator, as published by the Planning Board. The Secretary shall publish the adjustments in a newspaper of general circulation and shall submit a copy of the adjustments to the Legislative Assembly.
(D) In any case, the adjustments made by the Secretary in the price brackets shall have the effect of lowering the taxes that would otherwise apply had the inflationary adjustments not been made.
(3) Trailer trucks........ 17% over the taxable price in Puerto Rico
(4) Buses................. 20% over the taxable price in Puerto Rico
(5) Trucks................. 10% over the taxable price in Puerto Rico
(6) Motorcycles................. 10% over the taxable price in Puerto Rico
(7) All-terrain Vehicles (ATVs) 10% over the taxable price in Puerto Rico
(8) Transitory provisions.—
(A) In the case that the excise tax on new or used automobiles in inventory has not been paid before the effective date of a revision, as provided in clause (2)(C), of the tax rates provided in clause (2)(A) of this subsection, the excise taxes to be imposed shall be in accordance with the new rates.
(B) In the case that the excise tax on new automobiles in inventory has been paid before the effective date of a new revision, as provided in clause (2)(C), of the tax rates provided in clause (2)(A) of this subsection, the introducer, authorized distributor, or dealer may claim credit for any difference resulting from the excise tax to be imposed pursuant to the tax rates provided in clause (2)(C) of this subsection and the excise taxes paid pursuant to the tax rates provided in clause (2)(A) of this subsection prior to the revision. The credit shall apply to future excise tax payments on automobiles upon previous authorization of the Secretary.
(9) In no case shall the automobiles, trailer trucks, buses, and trucks pay a tax lower than seven hundred fifty dollars ($750).
(10) Category III ambulances are excluded from the tax provided in this section, in which case no amount shall be levied or collected on account of excise taxes. For purposes of this Code, “Category III ambulance” shall refer to every ambulance devoted to the transportation of the sick, injured, wounded, handicapped, disabled, or invalid, as per the regulations established by the Public Service Commission for such category. Moreover, ambulances under this category shall be especially designed, built, and equipped as a mobile emergency room. Said ambulances shall be operated by medical emergency technicians authorized by the Secretary of Health.
(b) Definitions.— For purposes of this section and of any other applicable provisions of this part, the following terms shall have the meaning stated below:
(1) Automobile.— Shall mean any vehicle provided with any self-propelled means designed to transport persons, including hearses and wreath coaches, but excluding buses, ambulances and motorcycles. It shall also mean those multipurpose vehicles that due to their design, internal structure, mechanical features and physical configuration may be used to transport freight as well as passengers. It also includes vehicles known by the generic name of “vans”, “minivans” and “customized vehicles”.
(2) Bus.— Shall mean and include any passenger motor vehicle, commonly known as autobuses or guaguas with a capacity of fifteen (15) passengers or more, including the driver, ambulances, as well as the chassis and bodies and the passenger buses constructed on truck chassis.
(3) Trailer truck.— Shall mean and include all trucks especially designed to haul trailers.
(4) Trucks.— Shall mean and include:
(A) Trucks, light trucks, trailers and similar self-propelled vehicles by whatever name they are known, designed for the basic purpose of transporting freight. This term excludes those motor vehicles that due to their design and internal structure are used for the transportation of passengers, and the basic though not exclusive purpose of which is the transportation of passengers, which shall be taxable as automobiles.
(B) Motor vehicles provided with any number of wheels, horizontal or vertical platform, scoop or bucket, or crane geared to the motor power of the vehicle, designed expressly for the transportation, hauling, towing, lifting, stowing or storing of freight, materials or bundles, regardless of the distance traveled or said vehicle’s area of activity.
(C) Any device or hoisting unit designed or built for adaptation to, installation on, or coupling to any vehicle mentioned in paragraphs (A) and (B) of this clause, thereby extending, specializing or otherwise modifying the usefulness of said vehicle.
(D) The term “trucks” shall also mean the trailers designed to be hauled by truck trailers or trucks including the bodies for the storage or transportation of merchandise.
(5) Motorcycles.— Shall mean and include any vehicle with less than four (4) wheels provided with any means of self-propulsion designed to transport persons, and which is commonly known as motorcycle, bike or scooter.
(6) ATVs.— Shall mean vehicles with more than three (3) wheels known as all-terrain vehicles or four-tracks, which are not authorized for use on public roads.
(c) The following provisions shall compliment the application and compliance of this section:
(1) Determination of the suggested sales price.— The suggested consumer sales price of new and used automobiles shall be determined by the importer or distributor pursuant to the provisions of this part prior to the introduction of the vehicle into Puerto Rico. The suggested consumer sales price for each vehicle does not necessarily have to be the same for all dealers, but the excise tax to be paid shall be determined and paid pursuant to the suggested consumer sales price shown on the price tag affixed to the vehicle and determined by the distributor.
(2) Determination of the Secretary if the taxable price does not reasonably reflect the vehicle price.— In the case that the suggested consumer sales price reported by a specific importer does not reasonably reflect the suggested consumer sales price of similar models at the time of the vehicle’s introduction to Puerto Rico, the Secretary shall determine and collect from this importer the tax imposed by this part, using as reference any other source of information that is duly recognized by the United States automotive industry. However, in no case shall it be understood that this power authorizes the Secretary to substitute, as a general applicable rule, the suggested consumer sales price basis for any other alternative fiscal base, except to correct the taxable price unreasonably determined by the importer in that particular case.
The determination of the Secretary shall be presumed to be correct without impairment to the provisions established in §§ 33001 et seq. of this title.
(3) Affixing of suggested sales price tag.— The importer or distributor shall affix a tag or label to each automobile with the information that the Secretary determines necessary so that each vehicle is visibly identified with its suggested consumer sales price. In the case of used automobiles, the Secretary shall determine the manner of complying with the labeling requirement.
(4) Notification of shipments to the Secretary.— Every importer or distributor of new vehicles shall be required to submit to the Secretary, 15 days before the date of authorization of the release of shipment from the port, a description of the vehicles to be received and the suggested consumer sales price of each, along with the information or any document that the Secretary deems necessary.
(5) Partial withdrawal of shipments.— The Secretary may authorize the partial withdrawal of the vehicle shipment from the place where it is deposited, as provided by regulation.
(6) Scanner.— The Secretary may require from the manufacturer or distributor, the labeling for scanners in vehicles to be introduced into Puerto Rico. The implementation by regulation of this means shall allow the Secretary to mechanize the operations related to the implementation of this part.
(7) Provisions applicable to automobile models not comprised among those covered herein.— The Secretary shall establish, for models of automobiles or vehicles not covered or contemplated under the provisions of this part, the listing of information he/she deems pertinent to clearly determine the “suggested consumer sales price” that shall be used to impose the tax to be applied pursuant to this Subtitle. In every case, this reference price shall not be less than that corresponding to the Black Book New Car Market Guide, or to what is established in any authorized and independent sources recognized by the industry, as determined by the Secretary, in effect on the date it is used as reference, multiplied by 1.32.
(8) Time for payment for imported vehicles for private use.— In the case of motor vehicles imported or manufactured for private use of the importer or manufacturer, the time for payment shall be the time of introduction. The release from the port of any vehicle introduced into Puerto Rico for the importer’s personal use shall not be authorized until it is demonstrated that the unit has been registered with the Department of Transportation and Public Works, and it is demonstrated, before retrieving the automobile from the place where it has been deposited, that the importer, in fact, has the vehicle license issued to his/her name.
(9) No person shall be granted a license or license plate for a vehicle taxed by this part, nor shall the Secretary of Transportation and Public Works issue any such license or license plate, unless the person shows the Excise Tax Payment Certification issued by the Secretary to allow the registration of the automobile at the Department of Transportation and Public Works.
(10) The Secretary shall furnish, free of charge, information on the cost in Puerto Rico and the taxable price of any motor vehicle introduced into or manufactured in Puerto Rico to any person that so requests.
(11) Every automobile, trailer truck, bus, truck, motorcycle, or ATV subject to the provisions of this section shall be exempt from the sales and use tax established in §§ 32001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 3020.08, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 130.