P.R. Laws tit. 13, § 32058
(a) Any taxable item acquired for official use by the agencies and instrumentalities of the Government of the United States of America and the Government of Puerto Rico shall be exempt from the payment of the sales and use tax imposed in this part.
(b) Those taxable items that have enjoyed the exemption provided in this section and that are subsequently sold, transferred, or otherwise alienated, shall be subject to the taxation under this part. The person who sells, transfers, or otherwise alienates the taxable items shall have the obligation to:
(1) Require from the person who acquires the taxable items, prior to their delivery, evidence of:
(A) Payment of the sales and use tax on the taxable items, or
(B) being a government agency entitled to the exemption provided in this section; and
(2) notify the Department of said sale, transfer, or alienation within five (5) business days as of the date of the sale, transfer, or alienation in the form provided by the Secretary for such purposes.
(c) The exemption provided in subsection (a) of this section shall apply to items acquired by the Department of the Treasury to be awarded as prizes under the sales and use tax oversight program.
(d) The provisions of subsection (b) of this section notwithstanding, the transfer of a taxable item exempt as per subsection (c) of this section, and which is subsequently sold, transferred, or in any way alienated, shall not be subject to taxation under this part.
History —Jan. 31, 2011, No. 1, § 4030.08, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 38.