During the Texas Emergency Preparation Supplies Sales Tax Holiday, certain emergency supplies may be purchased exempt from sales and use tax. The holiday begins at 12:01 a.m., on Saturday, April 23, 2016 and ends at midnight on April 25, 2016. Items qualifying for the exemption during the holiday include:
- Portable generators with a sales price less than $3,000
- Hurricane shutters with a sales price less than $300
- Emergency ladders
- Single or multipack batteries with a sales price less than $75
- 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
- Portable self-powered radios
- Reusable and artificial ice products
- Smoke detectors, fire extinguishers, and carbon monoxide detectors
- Tarps and other plastic sheeting
The following items do not qualify for an exemption during the holiday:
- Batteries for automobiles, boats, and other motorized vehicles
- Camping stoves
- Camping supplies
- Chainsaws
- Plywood
- Extension ladders
- Stepladders
- Tents
- Repair or replacement parts for emergency preparation supplies
- Services performed on, or related to, emergency preparation supplies
TECHNICAL INFORMATION CONTACT:
Jeremiah T. Lynch
Principal
Ryan
212.871.3901
jeremiah.lynch@ryan.com
- Topics
- Texas