News and Insights

Texas 2016 Emergency Preparation Supplies Sales Tax Holiday Begins April 23, 2016

Tax Development Apr 19, 2016

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


Jeremiah T. Lynch