Emergency Preparation Supplies Sales Tax Holiday April 28 – 30, 2018

[Elderberry]

Emergency Preparation Supplies Sales Tax Holiday
April 28 – 30, 2018

Comptroller.texas.gov

You can purchase certain emergency preparation supplies tax free during the 2018 Emergency Preparation Supplies Sales Tax Holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to issue an exemption certificate to claim the exemption.

This year’s holiday begins at 12:01 a.m. on Saturday, April 28, and ends at midnight on Monday, April 30.
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
        Axes
        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
        Hatchets
        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

These supplies do not qualify for tax exemption:

    Batteries for automobiles, boats and other motorized vehicles
    Camping stoves
    Camping supplies
    Chainsaws
    Plywood
    Extension ladders
    Stepladders
    Tents
    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 us at https://comptroller.texas.gov/web-forms/tax-help/, or call 1-800-252-5555.

98-1017
04/2017

[thackney]

Emergency Preparation Supplies Sales Tax Holiday
April 28 – 30, 2018

Comptroller.texas.gov

You can purchase certain emergency preparation supplies tax free during the 2018 Emergency Preparation Supplies Sales Tax Holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to issue an exemption certificate to claim the exemption.

This year’s holiday begins at 12:01 a.m. on Saturday, April 28, and ends at midnight on Monday, April 30.
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
        Axes
        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
        Hatchets
        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

These supplies do not qualify for tax exemption:

    Batteries for automobiles, boats and other motorized vehicles
    Camping stoves
    Camping supplies
    Chainsaws
    Plywood
    Extension ladders
    Stepladders
    Tents
    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 us at https://comptroller.texas.gov/web-forms/tax-help/, or call 1-800-252-5555.

98-1017
04/2017

Listened to the radio this morning while the two argued over why permanently attached generators were not included while portable generators were included.  After pushing the idea it was because it was attached to the house and a home improvement, they mentioned hurricane shutter and quickly moved on.