Solar powered equipment used to produce electric power, including any parts and accessories thereof, provided that they are necessary for the solar powered equipment to meet its purposes, shall be exempt from the sales and use tax. In order to qualify for this exemption, the dealer or manufacturer shall submit a certification to the Department of the Treasury indicating that the solar powered equipment, or the parts and accessories thereof, comply with the standards and specifications established by the Energy Affairs Administration, as well as a certification indicating that the solar powered equipment is guaranteed for five (5) years or more. History —Jan. 31, 2011, No. 1, § 4030.17, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code