Sales Tax Holiday for Emergency Supplies

Sales Tax Holiday for Emergency Supplies, April 22-24

Texans 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 22, and ends at midnight on Monday, April 24.

A list of emergency preparation supplies that may be purchased tax-free can be found on the Comptroller’s website.

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.

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.

For purchases made online, note that 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, if you purchase a rescue ladder online for $299 with a $10 delivery charge, the total sales price is $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.