The best time for Texas residents to stock up on supplies to prepare for natural disasters is coming up this weekend. The annual statewide Emergency Preparation Supplies Sales Tax Holiday runs from April 25-27, when Texans will be able to purchase critical emergency supplies — plus household necessities like batteries and fire extinguishers — tax-fee.
Shoppers can purchase certain emergency supplies tax-free starting at 12:01 am on Saturday, April 25, and the "holiday" runs until midnight on Monday, April 27. There is no limit on the number of qualifying items that can be purchased during the weekend, and purchases can be made in store, online, through the mail, and via custom order.
Saving on emergency supplies
Emergency preparation supplies must be purchased under certain price brackets to qualify for the tax exemption. For example, portable generators must have a sales price less than $3,000 to qualify for a tax break. Ladders and hurricane shutters that cost less than $300 also qualify.
Delivery, shipping, handling, and transportation charges are included in the sales price, according to the Comptroller. So if a shopper buys a $299 rescue ladder and is charged a $10 delivery fee, the total sales price for the purchase is $309, and tax would need to be paid for that sales price.
Additional items that qualify for a tax break as long as they cost less than $75 include:
- Axes
- Batteries – single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
- Carbon monoxide detectors
- Fire extinguishers
- First aid kits
- Fuel containers
- Ground anchor systems and tie-down kits
- Hatchets
- Ice products – including reusable and artificial ice
- Light sources – including those that are battery operated or portable self-powered sources; candles, flashlights, and lanterns
- Mobile telephone batteries and mobile telephone chargers
- Non-electric can openers
- Non-electric coolers and ice chests for food storage
- Radios – including portable self-powered radios, battery operated radios, two-way radios, and weather band radios
- Smoke detectors
- Tarps and other plastic sheeting
The full list of qualifying items is available on The Texas Comptroller of Public Accounts'
website.
As a reminder, over-the-counter items like antibacterial hand sanitizer, soap, and spray and wipes are always exempt from sales tax if they are labeled with a "Drug Facts" panel in compliance with Food and Drug Administration regulations.
Non-qualifying items that will still be taxed
Medical masks, face masks, and gloves of any kind do not qualify for a tax exemption. Other taxable items including toilet paper, cleaning supplies (such as disinfectants and bleach wipes), vehicle or boat batteries, chainsaws, plywood, extension ladders, and stepladders. Camping equipment and supplies, including stoves and tents, are also not eligible for a tax break.
Additionally, any repair or replacement parts for emergency preparation supplies do not qualify for tax exemptions, and neither do any services that are performed on or related to those supplies.
What to do if a qualifying item is taxed during the holiday
If customers buy a tax-exempt item between April 25-27 and are still taxed, they may request a refund from the seller on the tax paid for the item. The seller can grant the refund to the buyer, or provide them with Form 00-985, Assignment to Right to Refund, which would allow the customer to file a claim for their refund through the Comptroller's website.
