Form As 2915.1 - Sales And Use Tax Monthly Return - Puerto Rico Department Of The Treasury Page 3

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Form AS 2915.1
Rev. Sep 30 14
Instructions - Page 2
Line 2(c) – Enter 50% of line 2(b)
purchaser. This deduction shall be reported in the return corresponding to the month
in which the returns were made, regardless of the date of the original sale. For these
In the event of consumption of inventory due to wear, tear or obsolescence, the use
purposes, a return of a taxable item occurs when a purchaser returns an item in a
tax will be calculated using as basis the 50% of the purchase price of such tangible
month following the month in which it was bought.
personal property.
Also, enter the sales price of taxable items that were returned by the purchaser who holds
a reseller certificate, as long as the sale has occurred in a prior period and at the time of the
Enter 50% of the amount informed on line 2(b).
return the purchaser merchant has not made the payment of such acquired item.
Line 3 – Sale of Taxable Tangible Personal Property
Line 7 - Total Taxable Sales
Line 3(a) – Sales attributable to locations in Puerto Rico
Enter the amount resulting from the sum of lines 3(c) through 5, less line 6.
Indicate the sales generated during the month. The term tangible personal property
Line 8 – Sale of Exempt Tangible Personal Property
is defined in Section 4010.01(gg) of the Code and refers to articles or goods that can
be seen, weighed, measured, felt or touched, or that are in any other manner
Indicate the total amount of sales of exempt tangible personal property generated
perceptible to the senses, or susceptible to appropriation. If you carried out bundled
transactions, as such term is defined in Section 4010.01(qq) of the Code, that because
during the month, including the sale of:
of their nature are considered as sales of taxable tangible personal property, you
food and food ingredients, as such term is defined in Section 4010.01(a) of the
shall also indicate the total amount of such sales.
Code;
drugs for human consumption that may only be acquired with medical prescription,
Line 3(b) – Sales by merchants who do not have commercial location in
Puerto Rico or multinivel businesses
if they comply with the requirements set forth in Section 4030.12 of the Code; and
any other sale of tangible personal property that qualifies for any of the exemptions
established in the Code.
Indicate the sales made by a merchant who, for any reason, has nexus with Puerto
Rico, including, but not limited to nexus due to:
As may apply, you shall request and maintain evidence of the exempt status of all
carrying out activities related to direct marketing or purchases by mail, radio,
purchasers.
distribution of unsolicited catalogs, through computers, television or any other
electronic means, or advertisements in magazines or newspapers, or other mean;
Line 9 – Sale of Exempt Services
the existence of an agreement or reciprocity with the jurisdiction of origin;
Indicate the total amount of sales of exempt services generated during the month,
having created sufficient connection or relationship with Puerto Rico or its residents
of any kind with the purpose or objective to create sufficient nexus with Puerto
including, as applicable, the sale of:
Rico in order to impose upon the merchant the responsibility of collecting the SUT.
services rendered to a person engaged in a trade or business or income producing
activity;
Multilevel businesses which do not have commercial locations in Puerto Rico, must
include on this line the total taxable items sold during the period, based on the
designated professional services, as such term is defined in Section 4010.01(ll) of
suggested sales price, as reflected in the catalogs, price lists or any other document
the Code;
services provided by the Government of Puerto Rico and the Government of the
in which the multilevel business establishes the prices of such items in Puerto Rico.
The sales of taxable items made by a multilevel business in any of its commercial
United States;
educational services;
locations in Puerto Rico shall be reported on line 3(a) of this return.
interests and other charges for the use of money;
charges from services provided by financial institutions to clients other than
Also, use this line to inform the total sales made and taxable services performed
commercial clients;
during the period, that are not attributable to any commercial location in Puerto Rico.
insurance services and commissions;
health or medical hospital services;
Line 3(c) – Total Sales of Taxable Tangible Personal Property
services rendered by persons whose annual business volume does not exceed
$50,000; and
Add lines 3(a) and 3(b) and enter the total.
any other sale of services that qualifies for any of the exemptions established in
Line 4 – Sale of Taxable Services
the Code.
Indicate the total amount of sales of taxable services generated during the month.
Line 10 – Exempt Admissions
The term taxable services is defined in Section 4010.01(nn) of the Code as any service
Indicate the total amount of sales of exempt admission fees generated during the
month, including the sale of admission fees for sports events or any other type of
rendered to any person. If you carried out bundled transactions, as such term is defined
in Section 4010.01(qq) of the Code, which because of their nature are considered as
event sponsored by public or private elementary schools, intermediate schools, high
schools, universities or colleges that provide educational services.
sales of taxable services, you shall also indicate the total amount of such sales on this line.
Line 5 – Taxable Admissions
Line 11 – Return of Exempt Items
Indicate the total amount of sales of taxable admission fees generated during the
Indicate the sales price corresponding to exempt items (that were not subject to the
sales tax) that were returned during the month. This deduction shall be reported in
month for which this return is being filed. The term admission fees is defined in Section
4010.01(l) of the Code and, in general, refers to the amount of money paid to admit a
the return corresponding to the month in which the returns were made, regardless of
person into any place of entertainment, sports or recreation.
the date of the original sale.
Line 6 – Return of Taxable Items
Line 12 – Total Exempt Sales
Indicate the sales price corresponding to taxable items that were returned during
Enter the amount resulting from the sum of lines 8 through 10, less line 11.
the month for which the amount of the tax originally collected was returned to the

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