Beginning April 27 and running through April 29, you can save the sales tax on emergency preparation supplies.
According to the Texas Comptroller Glenn Hegar’s Office, 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. So what can you purchase tax free and what is not exempt?
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 volts or 9 volts)
- First aid kits
- Fuel containers
- Ground anchor systems and tie-down kits
- 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
- Extension ladders
- 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.
Source: Glenn Hegar Office