The Puerto Rico Treasury Department (PRTD) announced in Administrative Determination (AD) 20-18 that the back-to-school sales tax holiday for school uniforms and supplies will be in effect from 29 July 2020 through 1 August 2020. The PRTD extended the sales tax holiday from two to four days in accordance with the Governor's Executive Orders on COVID-19, which prohibit large concentrations of people in indoor establishments.
Section 4030.20 of Puerto Rico's Internal Revenue Code of 2011 (the 2011 …