P.R. Laws tit. 13, § 32282
(a) There shall be levied, collected, and paid a tax at the rate established in this section and in addition to the sales and use tax established in §§ 32001 et seq. of this title on the use, storage, or consumption of a taxable item in Puerto Rico made after June 30, 2015, but before the effective date of §§ 32201 et seq. of this title, unless the taxable item has been subject to the sales and use tax under §§ 32021 and 32281 of this title.
(b) The tax rate shall be four point five percent (4.5%) of the sales price of a taxable item and bundled transactions.
(c) There shall be levied, collected, and paid a tax on business to business services and designated professional services as defined in §§ 32001 et seq. of this title rendered after September 30, 2015, but before the effective date of §§ 32201 et seq. of this title, insofar as the taxable item is not subject to the sales and use tax under §§ 32021 and 32281 of this title. The applicable tax rate shall be four percent (4%). Provided, That the exceptions established in §§ 32051-32071 of this title shall apply to the tax established in this subsection in the same manner as they would apply to taxable services under subsections (a) and (b) of this section.
(d) The tax established in subsection (a) of this section shall apply to the use of the same taxable items subject to the use tax established in §§ 32001 et seq. of this title, and shall be collected, remitted, and paid in the same form and manner as, and together with the use tax established in §§ 32001 et seq. of this title.
History —Jan 31, 2011, No. 1, added as § 4210.02 on July 1, 2015, No. 101, § 6; Sept. 30, 2015, No. 159, § 30.