Need Flashlights and Batteries? Emergency Preparation Supplies Sales Tax Holiday April 23-25, 2022
By Office of Communication
Posted on April 18, 2022, April 18, 2022

Emergency Supplies sales tax

Natural disasters will continue to happen. Prepare yourself during the 2022 Emergency Preparation Supplies Sales Tax Holiday where Texans can purchase emergency preparation supplies tax-free from 12:01 a.m. on Saturday, April 23, until midnight on Monday, April 25.

The Comptroller’s office estimates shoppers will save more than $1.8 million in state and local sales taxes during the tax holiday, which was approved by the Texas Legislature in 2015.

There’s no limit on the number of qualifying items you can purchase. These include:

  • Household batteries, fuel containers and flashlights priced at less than $75;
  • Hurricane shutters and emergency ladders priced at less than $300; and
  • Portable generators priced at less than $3,000.

For purchases made online, note that 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, if you purchase a rescue ladder for $299 with a $10 delivery charge, the total sales price is $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.

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.

Purchases that do not qualify include:

  • Batteries for automobiles, boats and other motorized vehicles;
  • Camping stoves and camping supplies;
  • Chainsaws;
  • Plywood;
  • Extension ladders and stepladders; and
  • Tents.
Sales Tax Holiday, Emergency Preparedness
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