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Puerto Rico Tax Information

  • Individually billed accounts (IBA) are exempt from state sales tax.
  • Centrally billed accounts (CBA) are exempt from state sales tax.

Need help recognizing a card or telling if a card is an IBA or CBA?


Travel Card

Purchase Card


Travelers are required to complete the online Request for Room Tax Exemption through Puerto Rico’s Tourism Bureau. Once the form is approved, the traveler will be provided a tax exemption letter that must be provided to the hotel.

Point of Contact

Updated February 15, 2023

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