On May 15, 2023, Puerto Rico’s Hacienda Department released Administrative Determination No. 23-02. The circular specifies the hurricane preparedness sales tax free period will take place on May 26-28, 2023. The circular also reiterates that products such as batteries, water, non-perishable food, storm preparedness supplies, and certain emergency equipment or supplies are included in the holiday period. Moreover, the circular lists equipment such as gloves, goggles, helmets, and safety chaps that are included as qualifying emergency supplies.
The recent circular may be found here.
