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Upcoming Sales Tax Holiday for Emergency Preparation Supplies

April 4, 2016
JWellington - 1

Author: Jon Wellington, State and Local Tax Principal

The Texas Comptroller’s Office is offering taxpayers a sales tax holiday between 12:01 A.M. on Saturday, April 23, and midnight on Monday, April 25, for purchases of certain emergency preparation supplies.  During the sales tax holiday, those items may be purchased tax-free without limit and with no need for an exemption certificate.

Qualifying items include:

  • Portable generators (purchase price of less than $3,000);
  • Hurricane shutters and emergency ladders (purchase price of less than $300); and
  • Batteries, single or multipack (AAA, AA cell, C, D, 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 (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, and tarps and other plastic sheeting (purchase price of less than $75).

Non-qualifying items include:

  • Batteries for automobiles, boats, and other motorized vehicles;
  • Camping stoves or camping supplies;
  • Chainsaws
  • Plywood;
  • Extension ladders or stepladders;
  • Tents;
  • Repair or replacement parts for emergency preparation supplies; and
  • Services performed on, or related to, emergency preparation supplies.

Delivery, shipping, handling, and transportation charges are included as part of the sales price, and if the supplies are taxable, these charges would also be taxable.  For example, the purchase of an emergency ladder for $299 with a $10 delivery charge would not qualify for the holiday and the purchase would be taxed based on a $309 purchase price.

Have questions regarding the sales tax holiday and qualifying items? Contact a state and local tax professional at LGT today.

To see the Comptroller’s Office official release, see Tax Publication 98-1017 (Emergency Preparation Supplies Sales Tax Holiday, Texas Comptroller of Public Accounts, 03/01/2016) at http://www.cpa.state.tx.us/taxinfo/taxpubs/tx98_1017.html.

Seek the services of a legal or tax adviser before implementing any ideas contained in this blog. To reach a financial advisor at Lane Gorman Trubitt PLLC, call (214) 871.7500 or email askus@lgt-cpa.com.

 

 

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