Texas Comptroller’s Office Reminds Residents Of Emergency Preparation Supplies Sales Tax Holiday

“Our thoughts have been with our fellow Texans this past year as severe weather conditions occurred throughout the state,” Texas Comptroller of Public Accounts office.

Texas Comptroller Glenn Hegar reminds Texans they can purchase certain items tax-free during the state’s sales tax holiday for emergency preparation supplies, beginning tomorrow, April 28 through April 30.

There is no limit on the number of qualifying items that can be purchased, and individuals do not need to issue an exemption certificate to claim the exemption.

This year’s holiday begins at 12:01 a.m. on Saturday, April 28, and ends at midnight on Monday, April 30.

These emergency preparation supplies qualify for tax exemption if purchased for a sales price:

• Less than $3000
  • Portable generators
• Less than $300
  • Emergency ladders
  • Hurricane shutters
• Less than $75
  • Axes
  • Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
  • Can openers – nonelectric
  • Carbon monoxide detectors
  • Coolers and ice chests for food storage – nonelectric
  • Fire extinguishers
  • First aid kits
  • Fuel containers
  • Ground anchor systems and tie-down kits
  • Hatchets
  • Ice products – reusable and artificial
  • Light sources – portable self-powered (including battery operated)
    • Examples of items include: candles, flashlights and lanterns
  • Mobile telephone batteries and mobile telephone chargers
  • Radios – portable self-powered (including battery operated) – includes two-way and weather band radios
  • Smoke detectors
  • Tarps and other plastic sheeting

These supplies do not qualify for tax exemption:

• Batteries for automobiles, boats and other motorized vehicles
• Camping stoves
• Camping supplies
• Chainsaws
• Plywood
• Extension ladders
• Stepladders
• Tents
• Repair or replacement parts for emergency preparation supplies
• Services performed on, or related to, emergency preparation supplies

Additional Charges Affect Purchase Price

Delivery, shipping, handling and transportation charges are part of the sales price. If the emergency preparation supply being purchased is taxable, the delivery charge is also taxable.

Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.

For example, a resident purchases a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.

For more information, contact the Texas Comptroller’s Office at Tax Help, or call 1-800-252-5555.