Texas Tax-free holiday for emergency supplies begins

A wide range of emergency preparation supplies will be exempt from sales tax April 27-29. The total cost of the items must be less than $75 for most items on the list, such as batteries, first aid kits, flashlights, tarps, and fire extinguishers.
Higher amounts are allowed for portable generators (less than $3,000) and emergency ladders and hurricane shutters (less than $300).
Natural disasters will continue to happen. Prepare yourself during the 2024 Emergency Preparation Supplies Sales Tax Holiday for emergencies that can cause physical damage like hurricanes, flash floods and wildfires. You can purchase certain emergency preparation supplies tax free during the sales tax holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to give an exemption certificate to claim the exemption.
This year’s holiday begins at 12:01 a.m. on April 27, and ends at midnight on April 29.
Some emergency preparation supplies that qualify for tax exemption if purchased for a sales price include:
Portable generators, Emergency ladders, Hurricane shutters, Axes, Batteries, single or multipack, Can openers – nonelectric, Carbon monoxide detectors, Coolers and ice chests for food storage – nonelectric, Fire extinguishers, First aid kits, Fuel containers, Ground anchor systems and tie-down kits, Hatchets, Ice products – reusable and artificial, Light sources – portable self-powered (including battery operated) candles, flashlights and lanterns.
For a complete list of what qualifies for tax exemption and what doesn’t, go to the state comptroller’s website: https://tinyurl.com/2c6fn4kp.
Tarps and other plastic sheeting.
Note: Several over-the-counter self-care items, such as antibacterial hand sanitizer, soap, spray and wipes, are always exempt from sales tax if they are labeled with a “Drug Facts” panel in accordance with federal Food and Drug Administration (FDA) regulations.
These supplies do not qualify for tax exemption:
Medical masks and face masks.
Cleaning supplies, such as disinfectants and bleach wipes.
Gloves, including leather, fabric, latex and types used in healthcare.
Toilet paper.
Batteries for automobiles, boats and other motorized vehicles.
Camping stoves.
Camping supplies.
Extension ladders.
Repair or replacement parts for emergency preparation supplies.
Services performed on, or related to, emergency preparation supplies.
Online Purchases and Telephone Orders
During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases. The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.
For example, if a purchaser enters their credit card information in an online shopping website on Monday, April 29 at 5 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday, May 3 and will not arrive until Tuesday, May 7the purchase will still qualify for the exemption. However, if the charge to credit card is declined by the payment processor at 11 p.m. on Monday, April 29, and the purchaser does not resubmit payment until April 30, the purchase is taxable.
Additional Charges Affect the Sales Price
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, you purchase a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.
Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit our Sales Tax Refunds web page for further details on filing a refund claim.

For more information, contact us at Tax Help, or call 800-252-5555.

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