EL PASO, Texas (KTSM) — Texas is having a sales tax holiday for those looking to stock up on emergency preparation supplies.
The 2021 Emergency Preparation Supplies Tax Holiday starts at 12:01 a.m. on April 24 and ends at midnight on April 26. There’s no limit on the number of prep supplies that can be purchased and no exemption certificate needs to be claimed.
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
- Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
- Can openers – non-electric
- Carbon monoxide detectors
- Coolers and ice chests for food storage – non-electric
- 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
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.
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
- Extension ladders
- Repair or replacement parts for emergency preparation supplies
- Services performed on, or related to, emergency preparation supplies
Items purchased online, by phone, mail or other means qualifies for tax exemption when either:
- the item is both delivered to, and paid for, by the customer during the exemption period; or
- the customer orders and pays for the item and the seller accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.
If the emergency preparation supply being purchased is taxable, the delivery charge is also taxable.
For more information, visit Tax Help or call 1-800-252-5555.