Prepare yourself during the 2021 Emergency Preparation Supplies Sales Tax Holiday for emergencies that can cause physical damage like hurricanes, flash floods and wildfires.  You can purchase certain emergency preparation supplies tax-free during the sales tax holiday.  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.

This year's holiday begins at 12:01 a.m.  on Saturday, April 24, and ends at midnight on Monday, April 26.

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.

In-Store Purchases

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

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

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 the 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

Chainsaws

Plywood

Extension ladders

Stepladders

Tents

Repair or replacement parts for emergency preparation supplies

Services performed on, or related to, emergency preparation supplies.