Governor Greg Abbott is reminding all Texans that they will be able to purchase emergency preparation supplies tax free this weekend. During the 84th Legislative Session, Governor Abbott signed SB 904 into law, allowing for sales tax exemptions on emergency supplies from 12:01 a.m. on Saturday, April 23rd until midnight on Monday, April 25th. Texans are projected to save $1.4 million in state and local sales taxes during the holiday.
“The storm system currently moving through the State of Texas is a powerful reminder of the important role early preparation plays in protecting Texans from the effects of severe weather,” said Governor Abbott. “I applaud the legislature for approving this vital tax relief for Texas families and urge all Texans to take advantage of this weekend’s tax holiday so they can be prepared for any and all severe weather.”
SB 904 provides a temporary sales and use tax exemption for certain emergency preparation items sold during a three-day period beginning April 23rd and ending April 25th.
Items that qualify for the exemption include certain portable generators, hurricane shutters, ladders, portable self-powered light sources, fuel containers, radios, batteries, smoke detectors, fire extinguishers and first aid kits.
For a list of emergency preparation supplies that may be purchased tax-free, visit the Comptroller’s website. We also have the list below:
Emergency Preparation Supplies Sales Tax Holiday April 23 – 25, 2016
You can purchase certain emergency preparation supplies tax free during the 2016 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 23, and ends at midnight on Monday, April 25.
These emergency preparation supplies qualify for tax exemption if purchased for a price:
- Less than $3000
- Portable generators
- Less than $300
- Hurricane shutters
- Emergency ladders
- Less than $75
- Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
- First aid kits
- Fuel containers
- Ground anchor systems and tie-down kits
- Hatchets
- Axes
- Mobile telephone batteries and mobile telephone chargers
- Nonelectric coolers and ice chests for food storage
- Nonelectric can openers
- Portable self-powered light sources (hand cranked flashlights)
- Portable self-powered radios, including two-way and weather band radios
- Reusable and artificial ice products
- Smoke detectors, fire extinguishers and carbon monoxide 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, 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 us at comptroller.texas.gov/taxhelp, or call 1-800-252-5555.