Originally Posted by flyerCO

PR is considered unincorporated, meaning it's technically not part of the US. The only incorporated territory is Palmyra, this despite being uninhabited. As it is unincorporated, only the very basics of the US Constitution even apply. This is why Congress can exempt PR citizens from paying taxes.

Note unincorporated is different from unorganized. PR is organized by an act of Congress. Thus a local government is established. However as unincorporated it's not subject to the US Constitution as it has not been "incorporated" into the US.