On September 4, 2017, the Governor of Puerto Rico declared a commonwealth-wide state of emergency related Hurricane Irma. 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. While no such order has yet been issued, Sovos is closely monitoring this situation and will provide further guidance and information as circumstances dictate.