Puerto Rico (PR) is not a state but a commonwealth and an unincorporated territory of the United States. The commonwealth sales and use tax rate is 11.5%.

Like many states, the Commonwealth of Puerto Rico exempts from sales tax non-prepared food, healthcare services, and prescription medications. Business-to-business (B2B) services have traditionally been exempt from sales tax, as well. However, with the enactment of the Tax Burden Adjustment and Redistribution Act on August 1, 2013, many B2B services are subject to sales tax in Puerto Rico.

Puerto Rico is located in the Caribbean, just west of the British Virgin Islands and just east of the Dominican Republic and Haiti. It is approximately 100 southeast of Miami, Florida.