Thursday, April 21, 2016

*NEW* Texas State Emergency Preparation Supplies Sales Tax Holiday is This Weekend

  
Note: This sales tax holiday was approved by the Texas Legislature in 2015. Under this new law, the holiday will be held on the Saturday before the last weekend in April.

From the Texas Comptroller of Public Accounts: “You can purchase certain emergency preparation supplies tax free during the 2016 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 23, and ends at midnight on Monday, April 25.


These emergency preparation supplies qualify for tax exemption if purchased for a price:
  • Less than $3000
    • Portable generators
  • Less than $300
    • Hurricane shutters
    • Emergency ladders
  • Less than $75
    • Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
    • First aid kits
    • Fuel containers
    • Ground anchor systems and tie-down kits
    • Hatchets
    • Axes
    • Mobile telephone batteries and mobile telephone chargers
    • Nonelectric coolers and ice chests for food storage
    • Nonelectric can openers
    • Portable self-powered light sources (hand cranked flashlights)
    • Portable self-powered radios, including two-way and weather band radios
    • Reusable and artificial ice products
    • Smoke detectors, fire extinguishers and carbon monoxide 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 comptroller.texas.gov/taxhelp, or call 1-800-252-5555.”

The Official Press Release made by the State Comptroller's Office can be found on the website at: https://content.govdelivery.com/accounts/TXCOMPT/bulletins/142ed23 .

Brockway Realty Blogs - Keeping you in touch with League City, the Galveston Bay Area, and beyond.

By Pamela Moore, Feature Blogger for Brockway Realty, LLC

Originally Posted on Brockway Realty LLC's Official Blog

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