- Puerto Rico expanded sales tax requirements to include remote sellers and marketplace facilitators effective January 1, 2021
- Sales tax compliance in Puerto Rico includes economic nexus requirements, sales tax rate, and how to register for a sales tax permit
- Physical nexus in Puerto Rico includes having an office, warehouse, or independent contractors generating sales
- Economic nexus in Puerto Rico is triggered by making more than $100,000 in sales or having 200 sales transactions in a year
- The sales tax rate in Puerto Rico is 11.5%
- Tangible personal property is generally taxable in Puerto Rico, while services are generally not taxable
- To get a sales tax permit in Puerto Rico, visit the SURI website and provide necessary information
- It is recommended to consult with a sales tax expert before registering for a Puerto Rico sales tax permit
Source: taxjar.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
