P.R. Laws tit. 13, § 32122
2019-02-20 00:00:00+00
A registered merchant who has purchased a taxable item for his/her own use, consumption, or storage, and who has paid the sales and use tax and sells said item subsequently without having used the same, shall be entitled to a credit for the amount paid on account of the use tax on the taxable item in the manner provided by the Secretary.
History —Jan. 31, 2011, No. 1, § 4050.02, retroactive to Jan. 1, 2011.