Puerto Rico Treasury Issues Circular on Sales Tax Exemption Period for School Uniforms, Supplies

The Puerto Rican Treasury June 2 issued Circular Letter No. 26-11, on the sales and use tax (SUT) exemption period for school uniforms and supplies for fiscal year 2026-2027. The circular includes: 1) exemption periods of July 17-18, 2026, and Jan. 8-9, 2027; 2) the scope of the exemption, covering qualifying school uniforms, school supplies, art and music materials, instructional materials, and computer storage media; 3) the continued year-round exemption for printed and electronic books and notebooks; and 4) the conditions for claiming exemptions, including for layaway sales, vouchers, gift cards, and purchases made by mail, telephone, email, or the ...