P.R. Laws tit. 13, § 32071
(a) There shall be exempt from the sales and use tax any retail sales and occasional services described in subsection (b) of this section conducted by churches or religious organizations described in § 30471(a)(1) of this title to raise funds for capital works and improvements for their facilities, activities directly related to their ministry, as well to support charities and offer services that promote the development of social welfare programs. Services that are supported with funds generated from these exempt sales shall be provided free of charge to the community.
(b) Retail sales are described in this subsection as defined in § 32001(tt) of this title, or occasional services, as defined by the Secretary through regulations, circular letter, information bulletin, or administrative determination of a general nature, provided that such sales are conducted and such services are rendered within the premises where the place of worship is located, that is to say, the church, chapel, sanctuary, temple, mosque, or structure of a similar nature; and
(1) All works related to the sale conducted or occasional service rendered for a church or religious organization without any compensation; or
(2) consisting of the sale of religious items or merchandise that has been received by a church or religious organization as a donation or contribution.
(c) The following are expressly excluded from the application of this section, regardless of whether they may be owned or operated by churches or religious organizations described in § 30471(a)(1) of this title:
(1) Bookstores, cafeterias, or shops operated in or for colleges, academies, or schools;
(2) Nursing homes or senior housing;
(3) Museums;
(4) Bookstores, cafeterias, flower shops, or shops operated in or for hospitals or funeral homes; and
(5) Any other trade or business similar in nature.
History —Jan. 31, 2011, No. 1, added as § 4030.21 on June 14, 2012, No. 118, § 1.