P.R. Laws tit. 13, § 32026
2019-02-20 00:00:00+00
(a) When it is impractical, due to the nature of the business, to meet the requirements of § 32025(b) of this title, the Secretary may exempt the merchant, motu proprio or through a prior request to that effect, from meeting with said requirement, and require or authorize that the merchant reflect the sales tax together with the sales price.
(b) In the case mentioned in subsection (a), the taxes to be paid on taxable items shall be computed by subtracting from the total gross sales for the applicable period of the report, the total taxable sales for the same period. The taxable sales shall be determined by dividing the gross sales by one point zero seven (1.07).
History —Jan. 31, 2011, No. 1, § 4020.06, retroactive to Jan. 1, 2011.