Puerto Rico's Department of the Treasury has issued Circular Letter No. 20-33 on the temporary exemption of B2B and designated professional services from the 4% sales tax (SUT) in response to COVID-19. The exemption was provided by Law 57-2020 for the months of April, May, and June 2020 ({News-2020-06-18/A/9-previous coverage}).

The Circular clarifies how the SUT exemption is applied dependin…