Puerto Rico used to have an excise tax for all incoming shipments. Is that still the case?
No, that was replaced by a comprehensive sales tax in 2007. The excise tax was difficult to enforce, so it was eliminated for all but a few items such as automobiles. Only businesses or individuals registered as vendors in Puerto Rico are required to pay sales taxes. Companies outside Puerto Rico who are not registered with the PR taxation authority do not have to collect sales taxes. In fact, if you collect sales taxes and you are not registered as a vendor in Puerto Rico, you may be in violation of Commonwealth law.
