The Puerto Rico Internal Revenue Code provides for a periodic sales tax holiday for certain hurricane preparedness items. Historically, the holiday occurs during the last Friday, Saturday and Sunday in May. However, for 2025 those dates were initially revised via Circular Letter No. 25-09 issued on April 29.
For the second time, Puerto Rico is revising the dates of this holiday. Pursuant to Circular Letter No. 25-10 issued on May 14, the new dates are May 23-26, 2025.
