On April 29, 2017, the Governor of Puerto Rico signed into law House Bill 849 (“Act 25-17”), which, in general, amends the Puerto Rico Internal Revenue Code of 2011, as amended (the “Code”), to impose a series of notification requirements regarding the Sales and Use Tax (“SUT”) on tangible personal property sold via Internet by merchants without physical presence in Puerto Rico. In addition, on May 1st, 2017, the Puerto Rico Treasury Department (“Treasury”) issued Circular Letter of Internal Revenue No. 17-08 (“CLIR 17-08”) to remind individuals who do not qualify as merchants (“Non-Merchant Individuals”) their SUT payment responsibility regarding purchases made via Internet for use or consumption in Puerto Rico.

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