P.R. Laws tit. 13, § 32057
(a) The taxable items available for sale in shops established in airport or ship terminals to persons traveling outside the jurisdictional boundaries of Puerto Rico shall be exempt from the sales and use tax. This exemption shall be granted when the shop that sells such items holds the license required to operate that type of business and meets with the requirements established by the Secretary for the sale of taxable items free from the payment of taxes as well as with the regulations adopted for granting said exemption.
(b) Any person entitled to claim the exemption herein granted shall certify to the merchant of his/her condition as an exempt person through the mechanisms provided such purposes by the Secretary.
History —Jan. 31, 2011, No. 1, § 4030.07, retroactive to Jan. 1, 2011.