As Texas gears up for warmer temperatures and the possibility of severe weather increases, the state has implemented a sales tax holiday to exempt certain emergency preparation supplies from taxes.
The holiday starts at 12:01 a.m. on April 23 and closes at midnight on April 25. You can purchase qualifying supplies in-store, online, via phone, mail, custom order, or any other means during the holiday.
According to the Texas Comptroller’s Office, there is no limit to the number of eligible products you can buy. Also, you do not need to present an exemption certificate to qualify.
Some of the emergency preparation items that qualify for tax exemption if bought during the holiday season can be found below, listed by price range:
Items 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) 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
Items less than $300
- Emergency ladders
- Hurricane shutters
Items less than $3,000
- Portable generators
Several over-the-counter self-care items, including antibacterial hand sanitizer and soap, are always exempt from sales tax, provided they are labeled with a “Drug Facts” panel in compliance with federal Food and Drug Administration regulations.
Among the supplies that do not qualify for tax exemption are:
- Medical masks and face masks
- Cleaning supplies, such as disinfectants and bleach wipes
- Gloves, including leather, fabric, latex, and types used in healthcare
- Toilet paper
- 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
Customers should be aware that delivery, shipping, handling, and transportation charges are part of an item’s sales price. According to the office, Texans should consider these fees while deciding whether or not an emergency supply can be acquired tax-free over the holiday.
For example, if you buy a rescue ladder for $299 with a $10 delivery fee for a total of $309, because the ladder’s total sales price exceeds $300, tax is owed on the $309 sales price.
You can learn more about the tax-free holiday here.
