Emergency Preparation Supplies Sales Tax Holiday underway
LUFKIN, Texas (KTRE) – This weekend, Texans will have a chance to stock up on emergency supplies, tax-free.
Starting Saturday, you can purchase certain emergency preparation supplies tax-free during the sales tax holiday.
Those supplies include but are not limited to batteries, flashlights, smoke detectors, ice chests, and portable generators.
According to the Texas Comptroller’s Office, there is no limit on the number of qualifying items you can purchase, and you do not need to give an exemption certificate to claim the exemption.
Billy May, a manager at Academy Sports + Outdoors in Lufkin, said this tax-free opportunity promotes preparation for our coming storm season.
“With the snowstorms and stuff like we had recently, it comes into play,” May said. “It’s really a good opportunity for people to think ahead, be ahead of the curve when it comes to that. This could save some lives. It’s potentially a live saver with some of these products if you don’t have them.”
Items purchased in person or online if they were paid for during the sales tax holiday window, even if they are delivered later, qualify.
The tax-free weekend ends at midnight on Monday.
The following information is from the Texas Comptroller’s Office:
Online Purchases and Telephone Orders
To encourage social distancing, the Texas Comptroller’s office wants all taxpayers to know that during the Emergency Preparation Supplies Sales Tax Holiday, the sale of emergency preparation supplies purchased online or by telephone, mail, custom order, or any other means other than in-person qualifies for sales 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.
- A seller accepts an order when the seller has acted to fill the order for immediate shipment.
- An order is for immediate shipment regardless of whether the shipment is delayed due to a backlog of orders, or because stock is currently unavailable to, or on back order by, the seller.
The Comptroller strongly encourages all taxpayers buying emergency preparation supplies at their local retailers during the sales tax holiday to practice appropriate social distancing as described in the Center for Disease Control and Prevention guidelines.
These emergency preparation supplies qualify for tax exemption if purchased for a sales price:
- Less than $3000: Portable generators
- Less than $300: Emergency ladders and 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 and includes two-way and weather band radios), smoke detectors, tarps, and other plastic sheeting products also qualify for the tax exemption.
Note: 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
Additional Charges Affect the Sales 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.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax-free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Should you have additional questions about refund requests, please contact the Texas Comptroller’s Office at 800-531-5441, ext. 34545, or visit the agency’s Sales Tax Refunds web page for further details on filing a refund claim.
For more information, contact the Comptroller’s Office at Tax Help, or call 1-800-252-5555.
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