P.R. Laws tit. 13, § 32061
The following foods shall be exempt from the payment of the sales tax:
(a) Foods and food ingredients as defined in § 32001(a) of this title;
(b) prepared foods served to patients or residents at any hospital or any other physical facility or facility designed and operated primarily for the care of sick, elderly, frail, physically or mentally disabled persons, or who require special care and attention, provided that they constitute a part of a combined transaction for the sale of health or medical and hospital services;
(c) prepared foods served to students in school cafeterias and those that constitute a part of a combined transaction for the sale of educational services, and
(d) prepared and served foods, provided that they constitute a part of a combined transaction for the charges for room occupancy subject to the tax imposed by the Puerto Rico Tourism Company.
History —Jan. 31, 2011, No. 1, § 4030.11, retroactive to Jan. 1, 2011.