<P> On July 4 , 2006 , the government approved Law Number 117 , The 2006 Contributive Justice Law , establishing a tax with a 5.5 % rate at state level and an optional 1.5 % rate at municipal level . The tax went into effect on November 15 , 2006 . The tax is better known as the Sales and Use Tax ' ( Impuesto sobre Ventas y Uso ) , often referred to by its Spanish acronym `` IVU '' . The law amended Article B of the Code and created subarticle BB . On July 29 , 2007 , the government approved Law Number 80 , making the tax mandatory for all municipalities of the island . Also , the tax rates changed to 6 % at the state level and 1 % at the municipal level . </P>
<P> On July 4 , 2006 , the government approved Law Number 117 , The 2006 Contributive Justice Law , establishing a tax with a 5.5 % rate at state level and an optional 1.5 % rate at municipal level . The tax went into effect on November 15 , 2006 . The tax is better known as the Sales and Use Tax ' ( Impuesto sobre Ventas y Uso ) , often referred to by its Spanish acronym `` IVU '' . The law amended Article B of the Code and created subarticle BB . On July 29 , 2007 , the government approved Law Number 80 , making the tax mandatory for all municipalities of the island . Also , the tax rates changed to 6 % at the state level and 1 % at the municipal level . </P>
what is the state tax in puerto rico
what is the state tax in puerto rico
6 %
6 %