Managing the sales and use tax and indirect taxes can be complex.

Sales and use tax
The sales and use tax ("SUT") is the principal indirect tax in Puerto Rico. It is a tax on sales and use of taxable tangible property and services based on sales price. It is also applied to goods, imported for use or consumption within Puerto Rico, and to items that will be part of inventory for resale. We can provide you advice on the implications of the SUT to your business based on your industry.

As indirect tax grows in importance, the complexity, frequency of changes and scrutiny are also increasing. Accordingly, at Kevane Grant Thornton our SUT team can assist you with:

  • SUT Registrations at the state and municipal levels
  • Exemption Certificates such as the Reseller and Municipal SUT Exemption 
  • Certificate and the Eligible Reseller Certificate
  • Identify taxability of transactions 
  • Preparation and filing of the monthly SUT returns
  • Assistance with tax audits, assessments and voluntary disclosures
  • General SUT consulting
Sales and Use Tax pdf

Sales and Use Tax pdf

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Our Sales and use tax and indirect taxes Services

Other Indirect Taxes

Other Indirect Taxes

IVU Checkup

The Sales and Use Tax is a very complex matter and businesses are fully responsible to comply with the regulations.

Guides

International indirect tax guide