Emergency preparation sales tax holiday begins Saturday 

The Texas Comptroller of Public Accounts encourages the Texans to take advantage of the Emergency Preparation Supplies Sales Tax Holiday this weekend.

Beginning at 12:01 a.m. on Saturday and ending at midnight on Monday, April 27, Texans may purchase qualifying items online or in-person during the 2020 Emergency Preparation Supplies Sales Tax Holiday. 

Examples of emergency preparation supplies that qualify for tax exemption are: portable generators less than $3,000; emergency ladders and hurricane shutters less than $300; and all of the following less than $75, carbon monoxide and smoke detectors, nonelectric coolers and ice chests for food storage, fire extinguishers, first aid kits, ground anchor systems and tie-down kits, portable self-powered light sources including battery operated, mobile telephone batteries and mobile telephone chargers and portable self-powered radios including battery operated, two-way and weather band radios.

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. The list of tax-free items is established by law and does not include items such as masks or personal protection equipment.

There’s no limit on the number of qualifying items that may be purchased. 

The Texas Comptroller Office strongly encourages all taxpayers buying emergency preparation supplies at their local retailers during the sales tax holiday to practice appropriate social distancing.

Remote Purchases:

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 retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.

A retailer accepts an order when the retailer 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 retailer.

For more information visit https://comptroller.texas.gov/taxes/publications/98-1017.php .

Twitter: @StephJGates