P.R. Laws tit. 13, § 32147
(a) Documents required from merchants. — Any merchant subject to the provisions of this part must keep accounting books, papers, documents, and any other evidence related to the sales and the amounts of the sales taxes withheld and deposited for a period not less than six (6) years. The documents and information to be kept shall include, but not be limited to, statements, invoices, sales invoices, commercial receipts, cancelled checks, payment receipts, and certificates of exemption.
(b) Documents required from purchasers. —
(1) In general. — The purchaser subject to the provisions of this part must conserve the sales receipts, documents, and any other evidence of the retail purchase and the payment of the corresponding taxes for a period of not less than twenty four (24) hours.
(2) Exception. — In the case that the taxable item acquired has a purchase price of one thousand dollars ($1,000) or more, the purchaser must conserve the documents mentioned in clause (1) of this subsection for a period of not less than four (4) years.
History —Jan. 31, 2011, No. 1, § 4060.07, retroactive to Jan. 1, 2011.