2017 Emergency Preparation Supplies Sales Tax Holiday

The Texas Comptroller’s Office has issued a publication informing taxpayers that the emergency preparation supplies sales tax holiday for 2017 will begin at 12:01 a.m. on Saturday, April 22, and end at midnight on Monday, April 24.

During this period, certain emergency preparation supplies can be purchased tax free with no limit on the number of qualifying items that can be purchased, and no exemption certificate is required. Qualifying items include: (1) for a purchase price of less than $3,000, portable generators; (2) for a purchase price of less than $300, hurricane shutters and emergency ladders; (3) for a purchase price of 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, non-electric coolers and ice chests for food storage, non-electric can openers, portable self-powered light sources (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, and tarps and other plastic sheeting.

However, the following do not qualify: batteries for automobiles, boats, and other motorized vehicles; camping stoves; camping supplies; chainsaws; plywood; extension ladders; step ladders; tents; repair or replacement parts for emergency preparation supplies; and services performed on, or related to, emergency preparation supplies.
Delivery, shipping, handling, and transportation charges are part of the sales price, and if the emergency preparation supply being purchased is taxable, the delivery charge is also taxable (e.g., if a rescue ladder is purchased for $299 with a $10 delivery charge, tax is due on $309 because the total sales price of the ladder is more than $300). (Tax Publication 98-1017, Emergency Preparation Supplies Sales Tax Holiday, Texas Comptroller of Public Accounts, 03/2016).

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