P.R. Laws tit. 13, § 32066
Funeral services up to the amount of four thousand dollars ($4,000) are hereby exempt from the payment of the sales and use tax. It shall be understood that funeral services are those services, whether combined or individually, that are provided by a funeral home for the wake and final disposition of a human body, such as, but not limited to registration of death certificate, obtaining burial permits, embalming, use of facilities or personnel, recovery or transfer of the body, use of hearse and flower car, preparation of the body, treatment for transfer overseas, cremation, including the purchase of a plot in the case of cemeteries, and any others related to the same purposes. The casket shall be included in the funeral services. The excess of the amount herein provided shall be subject to the payment of the sales and use tax.
History —Jan. 31, 2011, No. 1, § 4030.16, retroactive to Jan. 1, 2011.