P.R. Laws tit. 13, § 32144
(a) As used in this section, the term “exhibitor” means a person who enters into an agreement which authorizes the display of taxable items in a specialized convention or exhibition. The following provisions apply to the registry of exhibitors as merchants under this part:
(1) An exhibitor whose agreement prohibits the sale of taxable items shall not be subject to the requirement of registering as a merchant;
(2) an exhibitor whose agreement provides only for the wholesale of taxable items must obtain a certificate of exemption from the purchaser, but shall not be subject to the requirement of registering as a merchant;
(3) an exhibitor whose agreement authorizes the retail sale of taxable items must register as a merchant and collect the sales and use tax imposed by this part on said sales, and
(4) any exhibitor who makes a sales order by mail pursuant to § 32028 of this title must register as a merchant.
(b) Any person who organizes a specialized convention or exhibition must have his/her agreement as exhibitor available for inspection by the Secretary.
History —Jan. 31, 2011, No. 1, § 4060.04, retroactive to Jan. 1, 2011.