Sales Tax Holiday for Emergency Supplies, April 24-26
(AUSTIN) — With the Snovid situation still fresh in the mind of Texas residents, this is an important weekend to replenish emergency supplies. For those looking to add a generator, portable generators under $3,000 are tax free.
Texas Comptroller Glenn Hegar reminds Texans they can purchase certain items tax-free during the state’s sales tax holiday for emergency preparation supplies, which begins at 12:01 a.m. on Saturday, April 24, and ends at midnight on Monday, April 26.
There’s no limit on the number of qualifying items you can purchase. These include:
- household batteries, fuel containers and flashlights priced at less than $75;
- hurricane shutters and emergency ladders priced at less than $300; and
- portable generators priced at less than $3,000.
For purchases made online, note that 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, if you purchase a rescue ladder for $299 with a $10 delivery charge, the total sales price is $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.
Several over-the-counter self-care items, such as antibacterial hand sanitizer, soap, spray and wipes, are always exempt from sales tax if they are labeled with a “Drug Facts” panel in accordance with federal Food and Drug Administration (FDA) regulations.
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
Purchases that do not qualify include:
- batteries for automobiles, boats and other motorized vehicles;
- camping stoves and camping supplies;
- chainsaws;
- plywood;
- extension ladders and stepladders; and
tents.
A complete list of emergency preparation supplies that may be purchased tax-free can be found on the Comptroller’s website.
