Treasury announces IVU-free days for school supplies in July and January
The Puerto Rico Treasury Department has designated two tax-exempt periods for the sale of school uniforms and supplies ahead of the upcoming school semesters, aiming to reduce financial burdens on families and provide clarity for merchants.
Treasury Secretary Ángel L. Pantoja-Rodríguez announced that the first Sales and Use Tax (IVU, in Spanish) exemption will take place from midnight on July 18 through July 19. A second exemption period is scheduled for Jan. 2–3, ahead of the second semester.
The exemptions, outlined in Internal Revenue Circular Letter 25-13, cover various school-related items, including calculators, folders, chalk, lunchboxes and flash drives. Printed and electronic books, including e-books, are already exempt year-round.
The definition of “school uniform” excludes accessories such as scarves, jewelry or briefcases, as well as sports or recreational equipment.
“The exemption applies to both purchases and rentals. Electronic publications, magazines and newspapers are not included,” Pantoja-Rodríguez said.
Qualifying transactions include layaway purchases, rain check orders and online sales, provided the payment and delivery occur within the exemption period.
Officials said the measure is intended to support families and retailers by offering advance notice before the start of the back-to-school season.
