As we enter severe weather season, 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 27, and ends at midnight on Monday, April 29.
“Fires, tornadoes and other severe weather conditions can strike at any time, so it is important that families, homes and businesses have the supplies they need to face these and other emergencies,” Hegar said. “There is no sense in waiting for disaster to occur. I’m encouraging Texans to take advantage of this tax holiday to save money while stocking up for emergency situations.”
The Comptroller’s office estimates shoppers will save about $2.1 million in state and local sales taxes during the tax holiday, which was approved by the Texas Legislature in 2015.
There’s no limit on the number of qualifying items you can purchase. These include:
- household batteries, fuel containers and flashlights priced less than $75;
- hurricane shutters and emergency ladders priced less than $300; and
- portable generators priced 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 an emergency ladder online for $299 with a $10 delivery charge, the total sales price is $309. Because the total sales price of the emergency ladder is more than $300, tax is due on the $309 sales price.
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.
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.
Note: 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.
These supplies do not qualify for tax exemption:
- 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.
Online Purchases and Telephone Orders
During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases. The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.
For example, if a purchaser enters their credit card information in an online shopping website on Monday, April 29, 2024, at 5:00 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday, May 3, 2024, and will not arrive until Tuesday, May 7, 2024, the purchase will still qualify for the exemption. However, if the charge to credit card is declined by the payment processor at 11:00 p.m. on Monday, April 29, 2024, and the purchaser does not resubmit payment until Tuesday, April 30, 2024, the purchase is taxable.
Additional Charges Affect the Sales Price
Delivery, shipping, handling and transportation charges are part of the sales price. 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.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit our Sales Tax Refunds web page for further details on filing a refund claim.
For more information, contact us at Tax Help, or call 800-252-5555.
