With the state entering severe weather season, Texas Comptroller Glenn Hegar announced Texans can purchase certain items tax-free.
The state’s sales tax holiday for emergency preparation supplies is set to begin at 12:01 a.m. Saturday, April 23 and ends at midnight Monday, April 25.
“Whether it’s fires, freezing temperatures or tornadoes, 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. “This tax holiday can help Texans save money while stocking up for emergency situations.”
The comptroller’s office estimates shoppers can save more than $1.5 million in state and local sales taxes during the tax holiday, which was approved by the Texas Legislature in 2015.
There is no limit on the number of qualifying items consumers can purchase including batteries, fuel containers, flashlights priced less than $75, hurricane shutters and emergency ladders priced less than $300 and portable generators priced less than $3,000.
For online purchases, consumers should note that delivery, shipping, handling and transportation charges are part of the sales price. If the emergency preparation item being purchased is taxable, the delivery charge is also taxable. These charges should be considered when determining whether an emergency preparation item can be purchased tax-free during the holiday.
For example, if an individual purchases an emergency ladder online for $299 with a $10 delivery charge, the total price is $309. Because the total sales price is more than $300, tax is due on the total.
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 the federal Food and Drug Administration (FDA) regulations.
Purchases that do not qualify are batteries for automobiles, boats and other motorized vehicles, camping supplies, including stoves, chainsaws, plywood, extension ladders and stepladders and tents.