P.R. Laws tit. 13, § 32121
(a) Refund to purchaser. — When the merchant receives taxable items returned by a purchaser from whom said merchant withheld the taxes under this part, the merchant must return the amount of the tax collected from the purchaser in the manner provided by the Secretary.
(b) Deduction to merchant. — When the merchant, pursuant to subsection (a) of this section, receives taxable items returned by a purchaser, he/she may deduct the sales price of said returned taxable items from the total gross sales he/she must report in the monthly sales and use tax return of the month in which the return was made.
(c) At the time any returned taxable item is sold, the sale shall be subject to the sales tax imposed in this part.
History —Jan. 31, 2011, No. 1, § 4050.01, retroactive to Jan. 1, 2011.