Sales and Use Tax Exemption on Basic Essential Products

Due to the COVID-19 emergency, on March 18, 2020, the Puerto Rico Treasury Department (“Treasury”) issued the Administrative Determination 20-07 (“Determination”) to temporarily exempt certain items acquired by natural persons from sales and use tax. This exemption will be valid from March 23, 2020, until April 30, 2020.

According to the Determination, the sale to natural persons of the following taxable items considered as essential products will be covered by this temporary exemption. The following products are detailed on Order 2020-005 issued by the Consumer Affairs Department (“DACO” for its Spanish acronym):

  • Hand Sanitizers
  • Disposable Tissues
  • Personal Hygiene Products (soap, shampoo, wet wipes)
  • Analgesics and Acetaminophen, or Ibuprofen medications
  • Home Cleaning & Disinfectants Products (soap, detergents, etc.)
  • Anti-catarrhal Medications, including Antihistamines
  • Isopropyl Alcohol
  • Vinyl Gloves
  • Disinfectants and Antiseptics
  • Face Masks


The merchant will report the sale of the above-mentioned taxable items in their Monthly Sales and Use Tax Return as “Sale of Exempt Tangible Personal Property”.


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