Puerto Rico Declares Emergency Sales Tax Holiday

Matthew Gonnella
March 20, 2020

In response to the COVID-19 crisis, Puerto Rico declared an emergency sales tax holiday on “Items of First Necessity” from Monday, March 23, 2020 until Thursday, April 30, 2020.

During this period, the Puerto Rico sales tax will not apply to the following items: hand sanitizers, personal disinfectants, tissues, masks, household cleaning supplies, gloves, pain relievers or antihistamines.

To view the administrative ruling enabling this holiday (Spanish text only) please click here.

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Matthew Gonnella

Matthew Gonnella is a Junior Regulatory Counsel at Sovos. Matthew joined the Sovos team in 2019 and focuses his work on U.S. sales and use tax law. Matthew is a member of the Massachusetts Bar, has a B.A. from Saint Anselm College, and a J.D. from Suffolk University Law School.
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