Hurricane season prep items will be exempt from IVU May 22-25.

Treasury Secretary Ángel Pantoja Rodríguez

By THE STAR STAFF

Treasury Secretary Ángel Pantoja Rodríguez announced Sunday that sales of certain items and equipment intended for hurricane season preparation, which begins on June 1, will be exempt from the sales and use tax (IVU by its initials in Spanish) from this Friday through the following Monday.

“The sales exempt from the IVU payment for hurricane season preparation will begin at midnight on Friday, May 22, and will extend until 11:59 p.m. on Monday, May 25,” Pantoja Rodríguez said. “We urge citizens to review Internal Revenue Memorandum 26-08, available at hacienda.pr.gov, so they may plan their purchases and benefit from this exemption.”

Sales made under layaway plans will qualify provided that the final payment is made and the item is delivered during the exemption period. In the case of storm shutters, the final payment must be made during the tax-free period, and the product must be delivered to the buyer no later than 30 days after the final payment.

Items purchased using rain checks will qualify regardless of the date on which the rain check was issued. However, the issuance of a rain check during the tax-free period will not qualify if the item is purchased after the exemption period has ended.

Purchases made by phone, mail, email, or via the internet -- through a merchant or platform located in Puerto Rico -- will qualify for the exemption provided that the item or equipment is paid for and delivered to the buyer during the specified period. Gift certificates and gift cards may be used provided they are redeemed within the period established.

The treasury secretary reminded the public that any citizen who believes an establishment is failing to comply with applicable regulations during the tax-exempt sales period may submit a confidential tip via SURI Confidencia.

Items for hurricane season preparedness include, but are not limited to: containers, tanks, and cisterns for fuel and water (this includes all maintenance products and equipment, as well as parts); storm shutters; untreated lumber (dimensional lumber and panels); non-perishable foods, such as “emergency meal kits” containing emergency provisions; water; and parts and products for the repair and maintenance of generators and emergency solar equipment.

Also included are portable generators priced at no more than $3,000, used to provide electricity or communications, or to preserve food in the event of power outages; individual batteries or battery packs (AAA, AA, C, D, 6-volt, or 9-volt); battery-operated or alternative-energy lamps, flashlights, candles and matches; tools such as drills, circular saws, hammers, and other equipment related to the process of securing a property; gas stoves and burners (does not include grills or BBQs); gas in cylinders and tanks; and portable coolers.

Additional information regarding the IVU exemption period can be requested through citizens’ SURI accounts or by calling 787-622-0123.