Due to heavy rainfall and emergency weather conditions, the Governor of Puerto Rico has issued emergency Administrative Determination No. 08-07 to exempt basic necessities from sales tax for the period starting at 3 p.m. September 23, 2008 and ending 11:59 p.m. September 24, 2008. The exemption applies to products, services, materials, equipment and other necessary items for sale or rent for use by those affected by the adverse weather conditions. Additional rules and regulations apply. (Administrative Determination No.08-7, Puerto Rico Department of Public Treasury, September 22, 2008)