P.R. Laws tit. 13, § 32063
(a) The items and equipment specifically designed to compensate for physical and physiological deficiencies in “persons with disabilities”, as said term is defined in §§ 831 et seq. of Title 8, known as the “Assistive Technology Programs Act”, and in §§ 512 et seq. of Title 1, known as the “Bill of Rights of Persons with Disabilities”, shall be exempt from taxation under this part.
(b) The exemption herein provided also contemplates assistive technology equipment, which includes any device, part of equipment, or system, be it original, modified, or adapted, used to maintain, increase, or improve the abilities of a “person with disabilities”.
The aforementioned equipment includes the following: wheelchairs, motorized wheelchairs, motorized equipment used for mobility, adapted computers, electronic communication equipment, adapted computer software, mechanical equipment for reading, and earphones, among others.
(c) Any person entitled to claim the exemption herein granted shall certify to the merchant his/her condition as an exempt person through the procedures provided by the Secretary to such effects.
History —Jan. 31, 2011, No. 1, § 4030.13, retroactive to Jan. 1, 2011.