Form AS 2916.1 at a glance
What it is: Form AS 2916.1 is the Certificate for Exempt Purchases and for Services Subject to the 4% Special-SUT of the Commonwealth of Puerto Rico Department of the Treasury.
Where and when to file: The purchaser must provide this form to the seller at the moment of the purchase.
The purchaser must provide this form to the seller.
The Certificate releases the merchant seller from collecting and remitting the sales and use tax (Basic-SUT) or the 4% SUT on services rendered to other merchants and designated professional services (4% Special-SUT) on the sale for which it is issued.
What to bring and attach to Form AS 2916.1
The purchaser provides this form to the seller together with copy of the Merchant's Registration Certificate, Reseller Certificate, Eligible Reseller Certificate, Exemption Certificate or any other document evidencing the exemption requested on this Certificate.
A filled-in Form AS 2916.1 example: a reseller certifies a purchase
How to fill out Form AS 2916.1, box by box
For seller's use
A space is provided in the upper right corner of this form so that the merchant seller can identify the invoice, receipt or transaction number related to the transaction for which this Certificate is issued.
Transaction date
Enter the Transaction date: Month, Day and Year.
Part I Merchant Seller's Information
In Part I, Merchant Seller's Information, write the Seller's name and Address, with the Zip Code, Municipality and State.
1. Merchant's Registration number, NAICS code and activity
In 1.a., after "I certify that I am engaged in business in Puerto Rico and that my Merchant's Registration number is", write your Merchant's Registration number.
After "The North American Industry Classification System (NAICS) code that appears on my Merchant's Registration Certificate is", write the code, and then write the activity's description.
2. Agency employer identification number
If you are an agency of the Commonwealth of Puerto Rico or the Federal Government, provide your employer identification number.
3. Diplomat exemption number and expiration date
If you are a diplomat, provide the tax exemption number that appears on the exemption card issued by the United States Department of State and the expiration date: Month, Day and Year.
4. Individual affected by a disaster
If you are an individual affected by a disaster (Section 6080.12 of the Puerto Rico Internal Revenue Code of 2011, as amended (Code)), provide your driver's license or passport number.
5. Reason for the exemption or exclusion
Indicate the reason for the exemption or exclusion and provide the requested information, as applicable.
Next to Commonwealth of Puerto Rico and Federal Government, write the Agency; next to Farmer, the Bona Fide Farmer's Number; next to Direct Pay Permit, the Total Exemption Certificate Number; next to Diplomat, the Country or Mission; next to Special Acts, the Act No.; next to Entity exempt from any kind of taxes by means of its Organic Law, the Act No. and Section.
6. The business you are engaged in
I am engaged in the business of: write the business and what you mainly sell.
7. What you are purchasing
7. I am purchasing: mark what you are purchasing. Tangible personal property according to special exemption granted under classifications 5.f. through 5.n. listed in line 5, and services acquired according to special exemption granted under classifications 5.f. through 5.w. listed in line 5, if applicable.
8. Description of the purchase
Describe the tangible personal property, services, raw materials, or machinery and equipment that you are purchasing.
Part III Purchaser's certification
By signing you declare under penalties of perjury that you have examined this certificate and that to the best of your knowledge and belief all the information provided is true, correct and complete.
I am entitled to claim an exemption as indicated on line 5 of Part II, or I am duly authorized to represent the purchaser in the signature of this Certificate for Exempt Purchases and for Services Subject to the 4% Special-SUT.
I will only use this certificate to buy taxable items or services for which I am entitled to claim an exemption or exclusion or to document that I am subject to the 4% Special-SUT.
If I acquire taxable items, but I use or consume them for non-exempt purposes in Puerto Rico, I will report and pay the use tax directly to the Department of the Treasury.
That the Exemption Certificate, Reseller Certificate, Eligible Reseller Certificate or any other Waiver evidencing the exemption is in force at the date of the purchase transaction.
This certificate must be signed by the owner, partner, corporate official or other person duly authorized to represent the purchaser.
Write the Purchaser's name, sign on the Purchaser's signature line, and fill in Address, Telephone, Municipality, State and Zip Code.
More rules for Form AS 2916.1
The purchaser must keep a copy for his or her records.
In order to be valid, all parts of this certificate must be completed.
Exempt sales or sales subject to the 4% Special-SUT which are not supported by a valid Certificate for Exempt Purchases and for Services Subject to the 4% Special-SUT will be subject to the corresponding Basic-SUT.
If your situation is different
The sale is business to business services subject to the 4% Special-SUT
For business to business services subject to the 4% Special-SUT, the Certificate establishes the obligation of the merchant seller of collecting and remitting the 4% Special-SUT, instead of the Basic-SUT.
You are the seller
If you are a seller registered in the Merchant's Registry of the Department of the Treasury and accept a Certificate for Exempt Purchases and for Services Subject to the 4% Special-SUT, you will be released from your obligation of collecting and remitting the Basic-SUT or the 4% Special-SUT or will be required to collect and remit the 4% Special-SUT instead of the Basic-SUT, as applicable.
You are required to keep a copy of this certificate in your files for a period of 6 years, counted from the filing date of the Sales and Use Tax Monthly Return, in which the transaction for which this Certificate is completed is reported.
Common questions about Form AS 2916.1
Where do I file it?
The purchaser must provide this form to the seller at the moment of the purchase. This Certificate should not be sent to the Department of the Treasury.
Is there a penalty?
If you intentionally issue a fraudulent Certificate for Exempt Purchases and for Services Subject to the 4% Special-SUT, you will be responsible for the payment of the sales and use tax, and the applicable penalties.
Where to get help with Form AS 2916.1
For additional information regarding this certificate, please contact the Department of the Treasury at 787-722-0216, option 8, or visit any of the Merchant's Service Centers.
Sources
[1] Form AS 2916.1 (Rev. Oct 9 15), Certificate for Exempt Purchases and for Services Subject to the 4% Special-SUT, Commonwealth of Puerto Rico Department of the Treasury (the Official source link on this page).