On July 12 and July 13, 2019, Puerto Rico will hold a back to school sales tax holiday. During this time, sales tax is not collected on the sale of uniforms, school supplies, textbooks, and notebooks.
Items that are non-exempt during this sales tax holiday include:
Belt buckles sold separately.
Disguise masks sold separately.
Patches and emblems sold separately, except if they were part of a school uniform.
Sewing equipment and articles, including, but not limited to, knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles.
Sewing materials that are or become part of clothing, including but not limited to, buttons, fabrics, lace, yarn, yarn, and zippers.
Accessories or clothing equipment that constitutes incidental items, worn on the body or in conjunction with clothing.
Protective equipment to be used by persons and designed for the protection of the user against injury or illness, or as protection against damage or injury to other persons or property, but not suitable for general use.
Sports and recreational equipment.
For a full list of eligible and non-eligible items, as well as the details around the sales tax holiday, visit Puerto Ricco’s Internal Revenue Service’s website.