P.R. Laws tit. 13, § 32059
(a) Any individual who is not a resident of Puerto Rico, as well as those persons serving in the Armed Forces of the United States of America or the Government of Puerto Rico who are officially transferred to serve in Puerto Rico and who are interested in establishing or reestablishing their residence in Puerto Rico, shall be entitled to introduce, free from the payment of the sales and use tax established in this part, the used taxable items which reasonably and effectively constitute part of the moving process and which belong to said person, as well as to the other family members who accompany him/her.
(b) In the case of persons serving in the Armed Forces of the Government of the United States of America or the Government of Puerto Rico who are officially transferred to serve in Puerto Rico, the exemption provided in subsection (a) of this section shall apply to the other family members who accompany them. For these purposes, the term “family members” shall mean the father, mother, or any other relative under the immediate custody of the person in the military who has to return to Puerto Rico because said servicemember has been called to serve at a place where the family member cannot be taken.
(c) Military personnel who live alone abroad, without their spouse, or who have no dependents whatsoever through which they may introduce the taxable items into Puerto Rico, may remit them to their spouse or nearest relative, accompanied by a certified copy of their transfer orders.
History —Jan. 31, 2011, No. 1, § 4030.09, retroactive to Jan. 1, 2011.