P.R. Laws tit. 13, § 32062
(a) Drugs for human consumption that may be acquired solely and exclusively by medical prescription (known as “Rx products”), including containers and safety lids, labels, and bags that are essential for the sale of prescription drugs shall be exempt from taxation under this part.
(1) Prescribed by a physician licensed to practice the medical profession in Puerto Rico and dispensed by a pharmacist licensed in Puerto Rico.
(2) Given or sold to physicians, surgeons, dentists, or podiatrists who hold a valid license for the treatment of their patients.
(3) Given by a hospital unit or health facility for the treatment of patients following the orders of a physician licensed to practice medicine in Puerto Rico.
(b) The following items shall also be exempt from the payment of the sales and use tax provided by this part:
(1) Hypodermic needles, hypodermic syringes, chemical compounds used for treating diseases, ailments, or injuries in humans generally sold for curing, mitigating, treating, or preventing diseases or ailments, whether for external or internal, use in human beings;
(2) prostheses;
(3) insulin;
(4) oxygen, and
(5) any device used for medical treatment and that qualifies for total or partial reimbursement by Medicare, Medicaid, the Government of Puerto Rico Health Insurance, or by a health insurance contract or premium issued by a person authorized to underwrite health service insurance or contracts in Puerto Rico.
(c) The exemption herein provided does not include cosmetics or toiletries, regardless of the presence of ingredients classified as medications in these products.
History —Jan. 31, 2011, No. 1, § 4030.12, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 142; June 30, 2013, No. 40, § 39; Dec. 16, 2014, No. 211, § 1.