Emergency Preparation Supplies Sales Tax Holiday
AUSTIN, April 11, 2017 - You can purchase certain emergency preparation supplies tax free during the 2017 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 22, and ends at midnight on Monday, April 24.
These emergency preparation supplies qualify for tax exemption if purchased for a price:
These supplies do not qualify for tax exemption:
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 Tax Help, or call 1-800-252-5555.