|Puerto Rico State Sales Tax for 2014||Maximum Municipal Sales Tax|
What is the Puerto Rico Sales Tax?
The Puerto Rico state sales tax is 5.5%, with a maximum possible sales tax (including local and municipal sales taxes) of 7%.
Local governments in Puerto Rico are allowed to add a local sales tax of up to 1.5 percent on top of the PR state sales tax for all qualifying sales in their jurisdiction - so the actual sales tax paid on any purchase in Puerto Rico can be up to 7% depending on location.
Puerto Rico exempts groceries, perscription medecines, and business-to-business services from the commonwealth sales tax, although some of these exemptions may be taxable by municipalities who wish to impose a local tax.
What sales are exempt from the Puerto Rico Sales Tax?
Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Puerto Rico completely exempts unprepared food and groceries, and prescription drugs from the Puerto Rico state sales tax.
Puerto Rico does not have special sales tax rates for certain types of purchase, a common practice in many states for goods such as food and clothing.While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Puerto Rico does not have a specific restaraunt sales tax.
Generally, the Puerto Rico sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Puerto Rico sales tax if they provide the seller with a Puerto Rico Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.
Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Puerto Rico), taxation of interstate internet transactions is much more complicated.
Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Puerto Rico handles taxation of online sales, read more about online sales taxes in the United States.
 Table of state sales taxes on Wikipedia
 Puerto Rico sales tax information on Tax-Rates.org
 Table of state sales, use, and excise taxes by The Tax Foundation
 State level taxation resources on IRS.gov