The Puerto Rico Department of the Treasury reminded the public Tuesday of the new January dates for the sales and use tax (IVU) exemption on school uniforms and school supplies:
On Friday, January 2, 2026, starting at midnight, through Saturday, January 3, 2026, at 11:59 p.m.
To help you plan, we created an interactive checklist with the items you can buy without IVU, as set out in Carta Circular de Rentas Internas Núm. 25-13.
✅ How to use the checklist? Keep it open in a tab in your favorite browser on your phone and check items off as you buy them. Whenever you return to the article from the device where you opened it, you will see your progress saved. You can also copy the list (using the button below) and paste it into your phone's notes app.
IVU-Free School Supplies Checklist
Get ready for back to school by checking off the items you already have. Take advantage of the tax-free days to complete your list!
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👔 School Uniforms
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✏️ Basic School Supplies
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🎨 Art and Music Supplies
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💻 Technology and Digital Storage
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📚 Books and Notebooks (Exempt Year-Round)
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📌 Remember
Books and notebooks: They are exempt from IVU all year, not only on the special days.
NOT included: Sports equipment, fashion accessories, specialized protective equipment, or sewing materials.
Online purchases: The item must be paid for and delivered during the exemption period to qualify.
✍️ Special Conditions
Purchases made with gift cards or certificates during the exemption period qualify, regardless of when the card was purchased.
Items on layaway plans qualify if the final payment and delivery occur during the exemption period.
Online, phone, or email purchases qualify when the item is paid for and delivered during the exemption period.
Rain checks obtained during the exemption period qualify, regardless of when the rain check was issued.
This content was translated with the assistance of Artificial Intelligence (AI).
