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The physical things that you will need are a unexpired and clean Puerto Rico driver's license, a clean title on the car and the excise tax papers proving you are all paid-up with the port. If you are not a Puerto Rico resident the process will be a bit more difficult.
PR Code Section 4010.01(ddd) includes a detailed list of the Marketplace Facilitator Activities. Merchants are generally required to collect, report and remit the SUT, unless they are considered non-withholding agents for SUT purposes.
To start a corporation in Puerto Rico, you'll need to do three things: appoint a registered agent, choose a name for your business, and file Certificate of Incorporation with the Department of State. You can file online or by mail. The certificate costs $150 to file.
Visit a CESCO/DTOP office with your signed and notarized title, the executed bill of sale, and government stamps so the officials there can process the title transfer. The officials will provide you with a title in your name and a license. At this point, the car is officially yours.
To register in the Merchants' Registry, you must fill out Form AS 2914.1: Application for Merchants' Registration Certificate and Exemption Certificate.
To register a DBA in Puerto Rico, submit a Trade Name Application to the Puerto Rico Department of State, along with the $150 filing fee.