AUSTIN, Texas (KTRK) — Texans can purchase certain items tax-free during the state’s sales tax holiday for emergency preparation supplies from April 27-29.
“This is a great opportunity to stock up on items needed to be ready for the upcoming hurricane season or any other type of emergency,” said Harris County Judge Lina Hidalgo. “Emergencies can happen at any time, so everyone must take action to prepare.”
The following emergency preparation supplies qualify for tax exemption:
Less than $3,000
Less than $300
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
First aid kits
Ground anchor systems and tie-down kits
Ice products – reusable and artificial
Light sources – portable self-powered (including battery operated)
Mobile telephone batteries and mobile telephone chargers
Radios – portable self-powered (including battery operated) – includes two-way and weather band radios
Tarps and other plastic sheeting
The following supplies do not qualify for tax exemption:
Batteries for automobiles, boats and other motorized vehicles
Repair or replacement parts for emergency preparation supplies
Services performed on, or related to, emergency preparation supplies
Additional Charges Affect Purchase Price
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, you purchase a rescue ladder 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.
For more information, contact Tax Help, or call 1-800-252-5555.