Emergency Prep Supplies Sales Tax Holiday Coming Up April 27-29 In Texas
We've all heard, and most likely participated in, the back to school tax holiday weekend each year, but did you know there's a weekend coming up when you can purchase emergency supplies tax-free? It's true, you can purchase certain emergency preparation supplies tax-free during the 2019 Emergency Preparation Supplies Sales Tax Holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to issue an exemption certificate to claim the exemption.
According to the Press Release, this year’s holiday begins at 12:01 a.m. on Saturday, April 27, and ends at midnight on Monday, April 29.
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
- 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
- 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
- Extension ladders
- 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, you purchase 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 regarding the tax holiday, visit the Texas State Comptroller's website.