The current Puerto Rico State General Excise Tax is 11.5 %. The current Puerto Rico State Hotel Tax is 9% and Resort Fee 18%. All goods and services are subject to state tax including but not limited to food, beverage, labor and gratuities.
In order to qualify for the 11.5% tax exemption, the paying party must provide a valid and current tax Exemption Certificate directly by Internal Revenue of Puerto Rico. All information on the Certificate mush match to the billing information.