P.R. Laws tit. 13, § 32029
(a) Presumption of taxable acquisition. — It shall be presumed that any purchaser that acquires taxable items from a merchant for delivery in Puerto Rico, shall have done so for use, consumption, or storage in Puerto Rico, unless said person submits evidence to refute said presumption.
(b) Presumption of correctness. — The determinations made by the Secretary regarding the administration of this part shall be presumed to have administrative procedural correctness before the courts.
(c) Presumption of exemption. — It shall be presumed that any person who acquires taxable items from a merchant for delivery in Puerto Rico by submitting a valid certificate of exemption is entitled to enjoy the exemption therein granted. A merchant who trusts in said certificate shall not have to require additional documentation to validate said presumption.
History —Jan. 31, 2011, No. 1, § 4020.09, retroactive to Jan. 1, 2011.