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June 3, 2022

Puerto Rico's sales tax holiday for school uniforms and supplies will run from 15 July through 16 July

The Puerto Rico Treasury Department (PRTD) announced in Tax Policy Circular Letter (CL) 22-10 that the back-to-school sales tax holiday for school uniforms and supplies will be in effect from 15 July 2022 through 16 July 2022.

Section 4030.20 of Puerto Rico's Internal Revenue Code of 2011 (the 2011 PRIRC), as amended, establishes two sales tax holidays during the fiscal year. After July, the next holiday will be from 15 January 2023 through 16 January 2023.

Only school uniforms, supplies and textbooks are exempt from the sales and use tax. Specifically, under Section 4030.20(c) of the 2011 PRIRC, the following items are excluded from sales tax during the sales tax holiday:

  • School uniforms, specifically required by the educational institution, that do not have a general use or cannot be worn outside the school

  • Clothing and footwear that complement the uniforms as specifically indicated by the educational institution

  • School supplies commonly used by a student in the course of study (e.g., pencils, erasers, markers, pencil boxes, index cards, and computer storage media, including disks, compact disks and flash drives)

  • Art and music school supplies, as well as reference materials or materials used to learn the subject being taught (e.g., clay and glazes, paint (acrylic, oil or tempera), paint brushes for art work, sketchbooks, musical instruments, and maps and globes)

CL 22-10 specifically lists articles that will not be considered eligible school uniforms, such as belt buckles sold separately and protective, sporting, and recreational gear not suitable for general use (i.e., security helmets, goggles, ballet slippers).

Textbooks and college books continue to be exempt throughout the year from sales tax. The exemption covers text and electronic books and applies both to the purchase and rent of the books.

CL 22-10 also provides the rules for articles acquired by internet and other electronic media. The purchases will be eligible if the article is paid for and delivered during the two-day period, or the ownership title of the article is transferred and the delivery made during the SUT-free period.


For additional information with respect to this Alert, please contact the following:

Ernst & Young Puerto Rico LLC, State and Local Taxation Group, San Juan


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