(a) Presumption of taxable acquisition. — It shall be presumed that any purchaser that acquires taxable items from a merchant for delivery in Puerto Rico, shall have done so for use, consumption, or storage in Puerto Rico, unless said person submits evidence to refute said presumption.(b) Presumption of correctness. — The determinations made by the Secretary regarding the administration of this part shall be presumed to have administrative procedural correctness before the courts.(c) Presumption of exemption. — It shall be presumed that any person who acquires taxable items from a merchant for delivery in Puerto Rico by submitting a valid certificate of exemption is entitled to enjoy the exemption therein granted. A merchant who trusts in said certificate shall not have to require additional documentation to validate said presumption. History —Jan. 31, 2011, No. 1, § 4020.09, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code