As a result of Hurricane Fiona, Puerto Rico has declared a state of emergency through Executive Order No. OE-2022-045. In response to this, the Treasury Department issued Administrative Declaration 22-07 which provides for a temporary exemption from the sales and use tax on “prepared foods”, “candies”, “carbonated beverages”, and “pastries”. The exemption period will begin on Thursday, September 22, 2022, and will conclude on Thursday, October 6, 2022. The exemption does not apply to the sale of alcoholic beverages with greater than 0.5% alcohol.
Puerto Rico Enacts Emergency Sales Tax Holiday
David Armas
September 23, 2022
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Author
David Armas
David Armas is a Regulatory Counsel at Sovos in the Regulatory Analysis and Design Departmentwith a focus ondomestic salesand usetaxes and related fees. David is a member of the Massachusetts Bar and holds aBachelor of Sciencein Computational Mathematicsfrom Embry-Riddle University, as well as a Juris Doctorfrom Boston College Law School.
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