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Tax Holiday For Emergency Supplies

April 27–29, 2024

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 am on Saturday, April 27, and ends at midnight on Monday, April 29.

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

  • Less than $3000
    • Portable generators.
  • Less than $300
    • Emergency ladders.
    • Hurricane shutters.
  • Less than $75
    • Axes.
    • Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt).
    • 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 that are portable and self-powered (including battery-operated).
    • Examples of items include candles, flashlights, and lanterns.
    • Mobile telephone batteries and mobile telephone chargers.
    • Radios – portable self-powered (including battery operated) – includes two-way and weather band radios.
    • Smoke detectors.
    • 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 labeled with a “Drug Facts” panel by 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.
  • Chainsaws.
  • Plywood.
  • Extension ladders.
  • Stepladders.
  • Tents.
  • 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 consideration to the item during the period, even if the item may not be delivered until after the period is over.

For example, suppose a purchaser enters their credit card information into an online shopping website on Monday, April 29, 2024, at 5:00 pm to purchase a qualifying generator. Still, the generator will not be shipped until Friday, May 3, 2024, and will not arrive until Tuesday, May 7, 2024. In that case, the purchase will still qualify for the exemption. However, if the payment processor declines the charge to the credit card at 11:00 pm on Monday, April 29, 2024, and the purchaser fails to resubmit payment on Tuesday, April 30, 2024, 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 is more than $300, tax is due on the $309 sales price.

Sales Tax Holiday – Refund Requests

 

Purchasers can buy specific emergency preparation supplies tax-free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF), which allows the purchaser to file the refund claim directly with the Comptroller’s office.

Should you have additional questions about refund requests, please call 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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