Puerto Rico’s second 2026 back-to-school sales-and-use-tax exemption period covers qualifying school supplies, uniforms, and footwear on July 17–18.
What qualifies
- School supplies: Qualifying items
- School uniforms: Qualifying items
- School footwear: Qualifying items
Do online purchases count?
Remote-order treatment depends on when the sale is completed and the merchant’s Puerto Rico tax handling. Use the Hacienda circular as the controlling source.
State and local tax treatment
The exemption is administered under Puerto Rico’s IVU rules; review the official circular for municipal treatment and transaction timing.
Important limitation
The authoritative guidance is published primarily in Spanish. This page is a plain-language summary, not a substitute for the circular.
Primary source: Departamento de Hacienda de Puerto Rico — Carta Circular 26-11. Source checked July 13, 2026.