AUSTIN - The weekend of April 25-27 has been designated as an Emergency Preparation Supplies Sales Tax Holiday for Texas.
This tax-free holiday begins at 12:01 a.m. on Saturday, April 25, and ends at midnight on Monday, April 27.
As the nation continues to shelter in place because of the COVID-19 pandemic, Texas Comptroller Glenn Hegar is urging Texans to shop online or practice strict social distancing measures for in-store purchases during the sales tax holiday for emergency preparation supplies.
The primary intent of the law that established this holiday is to help Texans prepare for events like hurricanes and turbulent spring storms.
There is no limit on the number of qualifying items you can purchase and you do not need an exemption certificate.
These emergency preparation supplies qualify for tax exemption if purchased for a sales price:
Less than $3000
Less than $300
Less than $75
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
First aid kits
Ground anchor systems and tie-down kits
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
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
Batteries for automobiles, boats and other motorized vehicles
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.