On September 18, 2017, the Governor of Puerto Rico declared again a commonwealth-wide state of emergency related Hurricane Maria, which is on track to impact the island. Under existing law, should this “state of emergency” turn into a “disaster declaration” the Puerto Rico Department of Revenue retains the authority to temporarily suspend state and local sales tax on certain goods and services as it effectively happened in the case of Hurricane Irma earlier this month. While no such order has yet been issued, Sovos is closely monitoring this situation and will provide further guidance and information as circumstances dictate.