April 15, 2024

Sales Tax Holiday for Emergency Supplies, April 27-29

(AUSTIN) — As we enter severe weather season, Texas Comptroller Glenn Hegar reminds Texans they can purchase certain items tax free during the state’s sales tax holiday for emergency preparation supplies, which begins at 12:01 a.m. on Saturday, April 27, and ends at midnight on Monday, April 29.

“Fires, tornadoes and other severe weather conditions can strike at any time, so it is important that families, homes and businesses have the supplies they need to face these and other emergencies,” Hegar said. “There is no sense in waiting for disaster to occur. I’m encouraging Texans to take advantage of this tax holiday to save money while stocking up for emergency situations.”

The Comptroller’s office estimates shoppers will save about $2.1 million in state and local sales taxes during the tax holiday, which was approved by the Texas Legislature in 2015.

There’s no limit on the number of qualifying items you can purchase. These include:

• household batteries, fuel containers and flashlights priced less than $75;
• hurricane shutters and emergency ladders priced less than $300; and
• portable generators priced less than $3,000.

For purchases made online, note 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. Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.

For example, if you purchase an emergency ladder online for $299 with a $10 delivery charge, the total sales price is $309. Because the total sales price of the emergency ladder is more than $300, tax is due on the $309 sales price.

Purchases that do not qualify include:

• batteries for automobiles, boats and other motorized vehicles;
• camping stoves and camping supplies;
• chainsaws;
• plywood;
• extension ladders and stepladders; and
• tents.

A list of emergency preparation supplies that may be purchased tax free can be found on the Comptroller’s website.