Back To School Free Sales and Use Tax For The Period 2024-2025

June 20, 2024

Knowing You – The Puerto Rico Treasury Department (PRTD) issued the Internal Revenue Circular Letter to announce the Back-to-School free sales and use tax for the period 24-25. The days established for the free tax period is:

July 19 and July 20, 2024 – First semester

January 10 and January 11, 2025 – Second semester

During this period, the school uniforms and school materials can be acquired exempt from sales and use tax. Also, hard copy and electronic books (school / textbooks) continue to be exempt from sales and use tax during the entire year. Purchases can be made by mail, phone, email, or internet and can qualify for the exemption to the extent the payment and delivery of the product to the buyer is completed during the exemption period.


1509 FD Roosevelt Avenue Suite 303 / Guaynabo, PR 00968-2612

PO Box 193488 / San Juan, PR 00919-3488

Tel. (787) 646-4611 / Fax (787) 764-8688 Web: /

Email Taxes:

IMPORTANT DISCLAIMER: This bulletin and its content do not constitute advice. It is intended for information purposes only and should not be regarded as specific advice. Accordingly, no person, entity or corporation should act or rely upon any matter or information as contained or implied within this publication without first obtaining advice from an appropriately qualified professional person or firm of advisors and ensuring that such advice specifically relates to their particular circumstances.


At KRESTON PR, LLC we are ready to assist you if needs any help. Contact us for additional information.

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