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Texas issues 2016 Emergency Preparation Supplies Sales Tax Holiday April 23-25

By: Glen Hegar, Texas Comptroller of Public Accounts
| Published 04/20/2016

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TEXAS - You can purchase certain emergency preparation supplies tax free during the 2016 Emergency Preparation Supplies Sales Tax Holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to issue an exemption certificate to claim the exemption.

This year’s holiday begins at 12:01 a.m. on Saturday, April 23, and ends at midnight on Monday, April 25.

These emergency preparation supplies qualify for tax exemption if purchased for a price:


Less than $3000




Portable generators



Less than $300



Hurricane shutters

Emergency ladders



Less than $75



Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)

First aid kits

Fuel containers

Ground anchor systems and tie-down kits

Hatchets

Axes

Mobile telephone batteries and mobile telephone chargers

Nonelectric coolers and ice chests for food storage

Nonelectric can openers

Portable self-powered light sources (hand cranked flashlights)

Portable self-powered radios, including two-way and weather band radios

Reusable and artificial ice products

Smoke detectors, fire extinguishers and carbon monoxide detectors

Tarps and other plastic sheeting



These supplies do not qualify for tax exemption:


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

Additional Charges Affect Purchase Price

Delivery, shipping, handling and transportation charges are part of the sales price. If the emergency preparation supply being purchased is taxable, the delivery charge is also taxable. 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.

For more information, contact us at comptroller.texas.gov/taxhelp, or call 1-800-252-5555.

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