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The Sales and Use Tax (SUT) is charged on transactions that include any taxable item, and is collected by the Puerto Rico Treasury Department (PRTD) and in some circumstances by some of the 78 municipalities.
Information about Puerto Rico:
This information has been provided by Kevane Grant Thornton, a member firm within Grant Thornton International Ltd and is for informational purposes only. Neither Kevane Grant Thornton nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
Disclaimer
For further information on indirect taxes in Puerto Rico please contact María de los A. Rivera, tax partner and IBC director.
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