From the State Comptroller’s Office
Natural disasters will continue to happen. Prepare yourself during the 2022 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. Handy list for recommended items from Ready.gov (not all items may be on tax holiday) https://www.ready.gov/kit.
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 sales price:
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 federal Food and Drug Administration (FDA) regulations.
These supplies do not qualify for tax exemption:
Online Purchases and Telephone Orders
During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases. The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.
For example, if a purchaser enters their credit card information in an online shopping website on Monday April 25, 2022 at 5:00 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday April 29, 2022 and will not arrive until Tuesday May 3, the purchase will still qualify for the exemption. However, if the charge to credit card is declined by the payment processor at 11:00 p.m. on Monday April 25, 2022 and the purchaser does not resubmit payment until Tuesday April 26, the purchase is taxable.
Additional Charges Affect the Sales 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.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit our Sales Tax Refunds web page for further details on filing
Link to Texas Comptrollers office website -> https://comptroller.texas.gov/taxes/publications/98-1017.php
Información en Español Compras Libres de Impuestos en Provisiones de Emergencia
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