Puerto Rico Sets Sales Tax Exemption Period for School Uniforms and Supplies

• Puerto Rico Treasury issued Circular Letter No. 26-11 on the sales and use tax exemption period for school uniforms and supplies for fiscal year 2026-2027.
• The exemption periods are July 17-18, 2026, and Jan. 8-9, 2027.
• The exemption covers qualifying school uniforms, school supplies, art and music materials, instructional materials, and computer storage media.
• Printed and electronic books and notebooks remain exempt year-round.
• The circular also sets conditions for exemption claims, including layaway sales, vouchers, gift cards, and remote purchases by mail, phone, or email.

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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