P.R. Laws tit. 13, § 32028
(a) Any merchant engaged in the business of mail-order sales is subject to the requirements of this part for the collection of sales tax, provided that no payment or charge shall be imposed on said merchant for conducting any of the activities required.
(b) The Secretary shall, with the consent of other jurisdictions of the United States whose cooperation may be necessary, enforce this part in that jurisdiction, directly or by choice of the jurisdiction through its officials or employees.
(c) The tax to be collected pursuant to this part and any other amount, be it part of the tax or not, that is not returned to a purchaser but that was collected from the purchaser under the representation that it was a tax, constitute funds of the Government of Puerto Rico from the moment of their collection.
History —Jan. 31, 2011, No. 1, § 4020.08, retroactive to Jan. 1, 2011.