Puerto Rico’s Governor has enacted temporary exemptions to address the impact of COVID-19. Items which are necessary to treat or prevent the spread of COVID-19 are exempt from the state and municipal sales tax, effective from March 23, 2020 to April 30, 2020. The exemption applies to the following items:
Additionally, a temporary exemption from the state and municipal sales and use tax has been enacted for prepared food purchased by any natural person in Puerto Rico. The exemption is effective from March 20, 2020 to April 19, 2020 and applies to the following items:
You can read the Administrative Determination for more information. (Administrative Determination 20-07, Administrative Determination 20-08, Puerto Rico Department of Treasury)
UPDATE: Puerto Rico has extended the end dates for its temporary exemptions to address the impact of COVID-19. The exemption for “Articles of First Necessity” (disinfectant wipes, disposable gloves, hand sanitizers, Isopropyl alcohol, and toilet tissue) is extended through May 31, 2020 (previously April 30, 2020).
The exemption for prepared food for immediate consumption and carbonated soft drinks is extended through May 25, 2020 (previously April 19, 2020). (Administrative Determination No. 20-12, Administrative Determination No. 20-13, Puerto Rico Department of Treasury)