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Unlock the Puerto Rico Sales Tax Puzzle: Nexus, Tax Structure, and Compliance

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Has your sales footprint expanded to Puerto Rico?

If so, it’s critical that you understand the tax implications of your activities.

Puerto Rico has its own unique hybrid sales tax structure, set of requirements, and compliance systems that can be difficult to navigate for sales tax pros. Puerto Rico has also adopted post-Wayfair economic nexus thresholds that you will need to monitor your sales against to ensure your company is compliant.

This 90-minute webinar will help clear the air for Puerto Rico sales tax requirements. You’ll learn Puerto Rico sales tax essentials like rates and rules, nexus standards, and the compliance process for filing returns so you can sell into the island with confidence. We’ll also cover how to determine what Puerto Rico considers to be nexus-creating activities and what you might do if you already have an obligation but are not yet compliant.  More details

Who should attend?

This webinar is intended for financial and operations personnel—including those in the tax, general accounting, accounts payable, sales, tax technology, purchasing and credit area—who work in companies or with clients that are (or may be) tasked with managing Puerto Rico sales tax as part of their responsibilities. The course is also designed for general practitioners who want to gain experience and exposure to Puerto Rico sales tax.

Your Expert Instructors

David Armas

Junior Regulatory Counsel, Sovos

David Armas is a Junior Regulatory Counsel at Sovos in the Regulatory Analysis and Design Department with a focus on domestic sales and use taxes and related fees. David is a member of the Massachusetts Bar and holds a Bachelor of Science in Computational Mathematics from Embry-Riddle University, as well as a Juris Doctor from Boston College Law School.

Charles Maniace

Vice President of Regulatory Analysis and Design, Sovos

As vice president of regulatory analysis and design at Sovos, Chuck Maniace lives and breathes tax. For him, job No. 1 is ensuring Sovos customers remain fully compliant as rates, rules and requirements change around them. When Chuck signed up to become an indirect tax expert more than 17 years ago, he had no preconceived notions about his work garnering significant public attention. Today, Chuck is a respected industry voice routinely appearing in publications such as the Wall Street Journal, Forbes, and Bloomberg. He has been listed among Accounting Today’s Top 100 Most Influential people for 2019, 2020, and 2021.

Marisol Medina Santos

Regulatory Specialist, Sovos

Marisol is a Regulatory Specialist at Sovos. Additionally, she is a Tax Certified Specialist by the Puerto Rico Department of Hacienda.

Diane Yetter, Session Moderator

President & Founder, YETTER Tax and Sales Tax Institute
Diane Yetter is the “Sales Tax Nerd®” as well as a strategist, advisor, speaker, and author in the field of sales and use tax. She is president and founder of YETTER Tax, a sales tax consulting and tax technology firm in business since 1996. She is also the founder of The Sales Tax Institute, a premier think tank that offers live and online courses to educate business professionals about sales and use tax. Diane works with an extensive network of capable partners to deliver a variety of sales tax services ranging from tax technology to tax policy and planning and training. She works with clients of all sizes—from Fortune 10 to small, family-owned companies—in a variety of industries.

“I’m a sales tax nerd and the Sales Tax Institute’s webinars are always informational, even for seasoned professionals.”

Additional Details About the "Puerto Rico Sales Tax: Navigate Nexus, Tax Structure, and Compliance" Webinar

If you currently do business or are planning to do business in Puerto Rico, you need to be aware of the key sales tax issues and the unique tax situation on the Island of Enchantment.

Puerto Rico’s sales tax or Impuesto Sobre Ventas y Uso (IVU) is a hybrid system, containing elements of both value added tax and traditional U.S. sales tax. The vast majority of information found on the Puerto Rico Departamento de Hacienda (Puerto Rico’s equivalent to a department of treasury/revenue) is in Spanish, which can make it feel daunting for non-Spanish speakers to understand how this hybrid sales tax works, what it applies to, and how to complete processes like registration and filing returns.

With collection requirements in place for both remote sellers and marketplace facilitators, effective January 1, 2021, there’s no time like the present to dig into Puerto Rico sales tax requirements so you are prepared to handle your obligations.

This webinar will address the essential elements and requirements of Puerto Rico sales tax as well as practical challenges for companies doing business on the island.

Your Teaching Staff

This 90-minute live webinar is taught by David Armas, Charles Maniace, and Marisol Medina Santos of Sovos and moderated by Diane Yetter of the Sales Tax Institute. This expert panel will provide you with key sales and use tax information for Puerto Rico. They will teach you characteristics of the tax, taxability and rate information, nexus rules, administrative processes, and more.

During the live Q&A portion of the webinar, you can get answers to your specific Puerto Rico sales tax questions directly from David, Charles, Marisol, and Diane.

Learning Objectives for this webinar include:

  • Learn the basics of Puerto Rico’s sales tax structure including rates and rules, VAT-like components, and how it differs from state sales tax as you may know it today.
  • Understand the nexus standards in Puerto Rico for both physical presence and economic nexus, including how it is being enforced.
  • Discover what nexus requirements look like for sales tax at the municipal level vs. the island level.
  • Learn what actions (including corrective actions like voluntary disclosure agreements) to take if you discover your company has had nexus in Puerto Rico for some period of time so you can come into compliance.
  • Understand the registration process for sales tax so you are prepared to collect tax if you exceed Puerto Rico’s economic nexus thresholds or establish physical presence.
  • Find out how to file electronic returns through the Unified Internal Revenue System (SURI, in Spanish), Puerto Rico’s web platform for tax services.
  • Learn best practices for companies doing business in Puerto Rico and when a local certified advisors is critical to help provide guidance for sales tax issues like a notification of error.

CPE Information:
Webinar attendees can earn 1.5 hours of CPE credit in the “Taxes” field of study

Prerequisites: This course requires no prerequisites or advance preparation.

Program Level: Basic

Delivery Method: Group Internet-Based


Additional Information about CPE

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