P.R. Laws tit. 13, § 32055
2019-02-20 00:00:00+00
(a) Any tangible personal property which is considered to be giveaways in accordance with this section shall be exempt from the payment of the use tax.
(b) Promotional giveaways are defined as any tangible personal property that is handed out free of charge for promotional purposes by a promoter, exhibitor, as such term is defined in § 32144 of this title, or by a meeting or conference planner to a participant at conventions, trade shows, forums, meetings, incentive trips, and conferences.
(c) The prizes, gifts, emoluments, or awards granted as part of incentive trips or recognitions shall be covered under the provisions of this section.
History —Jan. 31, 2011, No. 1, § 4030.05, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 141.