Emergency Preparation Supplies Sales Tax Holiday Scheduled for April 22-24, 2017

18 04 2017

Important information from Glenn Hegar, Texas Comptroller of Public Accounts:

You can purchase certain emergency preparation supplies tax-free during the 2017 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.

This year’s holiday begins at 12:01 a.m. on Saturday, April 22, and ends at midnight on Monday, April 24.

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 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, 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, contact the State Comptroller’s Office at Tax Help, or call 1-800-252-5555.