P.R. Laws tit. 13, § 32101
2019-02-20 00:00:00+00
The remittance to the Secretary of the taxes imposed under this part shall be made as provided below:
(a) By the merchant, except in the case covered in subsection (b), as provided in § 32103 of this title.
(b) In the case of merchants who collect the sales tax in representation of other merchants under a billing and collection agreement, the person liable for remitting the taxes to the Secretary shall be the person who acknowledges the sale in his/her books according to generally accepted accounting principles.
(c) By the person who uses, consumes, or stores taxable items in Puerto Rico, as provided in § 32103 of this title.
History —Jan. 31, 2011, No. 1, § 4042.01, retroactive to Jan. 1, 2011.