Natural disasters will continue to happen. Prepare yourself during the 2022 Emergency Preparation Supplies Sales Tax Holiday for emergencies that can cause physical damage like tornadoes, high winds, winter storms, flash floods and wildfires. Certain emergency preparation supplies can be purchases tax free this weekend during the sales tax holiday. There is no limit on the number of qualifying items that may be purchased, and exemption certificates are not required to claim the exemption.
This year’s emergency supplies sales tax holiday begins at 12:01 a.m. on Saturday, April 23, and ends at midnight on Monday, April 25.
What Qualifies For Tax Exemption?
The following emergency preparation supplies qualify for tax exemption if purchased for a sales price of:
- Less than $3000
- Portable generators
- Less than $300
- Emergency ladders
- Hurricane shutters
- Less than $75
- 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
- Ice products – reusable and artificial
- Light sources – portable 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 they are labeled with a “Drug Facts” panel in accordance with federal Food and Drug Administration (FDA) regulations.
Supplies That Are NOT Tax Exempt
The following supplies do not qualify for tax exemption during the April 23-25, 2022 Emergency Preparation Supplies Sales Tax Holiday:
- 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 qualifying emergency preparation supplies may be purchased in-store, online, by telephone, mail, custom order, or any other means. However, 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, according to Texas Comptroller’s Office.
For example, if a purchaser enters their credit card information in an online shopping website on Monday April 25, 2022 at 5 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday April 29, 2022 and will not arrive until Tuesday May 3, the purchase will still qualify for the exemption. However, if the charge to credit card is declined by the payment processor at 11 p.m. Monday April 25, 2022 and the purchaser does not resubmit payment until Tuesday April 26, the purchase is taxable.
Additional Charges Affect the Sales Price
The state comptroller’s office also notes that 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. If the total price exceeds the price limit on the item, sales tax will be due on that total.
For example, a rescue ladder is purchased 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.
Consumers should consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If sales tax is charged and paid on qualified items during the sales tax holiday, ask the seller for a refund of the tax paid. The seller can either grant the refund or provide a Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Visit the Comptroller’s Sales Tax Refunds web page for further details on filing a refund claim. Additional questions about refund requests may be directed to the Comptroller’s office at 800-531-5441, ext. 34545.