The period free to pay the Sales and Use Tax (IVU) on the sale of uniforms and school materials will begin at 12:00 midnight on Friday, July 12 and will end at 11: 59 pm on Saturday, July 13.
The information comes from Internal Revenue Circular Letter Number 19-11 of the Treasury Department directed by Raúl Maldonado Gautier.
The second period of sales without IVU will be from 12:00 midnight on Friday, January 3, 2020 and will end at 11:59 p.m. on Saturday, January 4, 2020.
The Internal Revenue Code defines the term school uniform as: “that clothing that is specifically required by the educational institution to be used by students, which cannot have continuous general use outside of school to replace ordinary clothes . School uniforms are also considered those pieces of clothing and footwear that complement one or more pieces of the uniform, as specifically required by the educational entity.
The term school uniform does not include some items sold separately such as: belt buckles, costume masks, patches or emblems, except as part of the school uniform. Sewing equipment is also not exempt, such as machines, sewing or knitting needles, patterns, pins, scissors, tape measures, or thimbles, among others.
Clothing accessories or equipment that are incidental items, such as briefcases, cosmetics, hair items, handbags, jewelry, non-prescription sunglasses, and umbrellas, among others, are not exempt. Neither are sports and recreational equipment such as ballet shoes, sports shoes with hooks, sports gloves, or protectors, among others.
For its part, school supplies are defined as “items commonly used by a student during the course of study.”
These include: folders, school bag, calculator, tape, chalk, compass, crayons, erasers, folders, accordion, expandable, plastic, manila envelopes, glue, adhesive sticks, and markers, including fluorescent ones.
In addition, index cards, boxes for storing poster cards, lunch boxes, bookmarks, loose paper, lined paper for ring binders, copy paper, graph paper, tracing paper are added , manila paper, colored paper, cardstock, construction paper, pencil boxes, sharpeners, pencils, pens, protractors, rulers, and scissors.
In the sale of school materials without SUT are also included computer storage media ("storage media"), which includes disks, compact discs and memories ("flash drives").
Similarly, art, music, and instructional materials may be purchased for use in a course or as a reference for a course. Materials such as: clay, enamels, paints - acrylic, tempera and oil - brushes for art work, drawing and sketch books, watercolors, musical instruments, maps and a reference globe are included.
Likewise, printed books are exempt from paying IVU throughout the year.
It should be remembered that the sale of uniforms and materials for the return to school under term plans ("lay away") qualify for the SUT exemption, in those cases in which the final payment and delivery of the items occur on days 12 and 13 of July.
Also, vouchers or 'rain checks' qualify for the SUT exemption, which allow you to buy an item at a certain price on a future date, if used during the exemption days indicated above to purchase any of the qualifying items .
In the case of purchases by mail, telephone, email or internet, the purchase will qualify for the exemption of SUT for back to school, when the item is paid for and delivered to the buyer during the exemption period indicated above.
Gift certificates and gift cards will also qualify for exemption from paying SUT, as long as they are used to purchase any of the items that qualify for the exemption and they are purchased during the indicated days.