- Puerto Rico Treasury issued Circular Letter No. 26-08 on the annual sales and use tax exemption period for hurricane preparedness items.
- The 2026 exemption runs from 12:00 a.m. on May 22 to 11:59 p.m. on May 25.
- The tax break applies to retail sales of qualifying hurricane preparedness items and equipment for use and consumption.
- The circular also sets rules for rain checks, layaway sales, gift certificates/cards, and sales made by mail, phone, email, or the internet.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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