Texans will be able to purchase critical emergency supplies tax-fee during the statewide Emergency Preparation Supplies Sales Tax Holiday from Saturday, April 26, to Monday, April 28. It's not only a good time to prepare for any natural disasters in 2025, but to stock up on household necessities like batteries, fire extinguishers, and carbon monoxide detectors.
Shoppers can purchase certain emergency supplies tax-free starting at 12:01 am on Saturday, April 26, and the "holiday" runs until midnight on Monday, April 28 (meaning all day on Monday). There is no limit on the number of qualifying items that can be purchased during the weekend. Purchases can be made in store, online, through the mail, and via custom order as long as they take place April 26-28.
Qualifying emergency supplies
The list of qualifying tax-free items is available on The Texas Comptroller of Public Accounts' website, and they must be purchased under certain price brackets.
For example, portable generators that cost less than $3,000 qualify for a tax break, as well as ladders and hurricane shutters that cost less than $300.
Delivery, shipping, handling, and transportation charges are included in the sales price, according to the Comptroller. So if a shopper buys a $299 rescue ladder and is charged a $10 delivery fee, the total sales price for the purchase is $309, and tax would need to be paid for that sales price.
Additional items that qualify for a tax break as long as they cost less than $75 include:
- Axes
- Batteries – single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
- Carbon monoxide detectors
- Fire extinguishers
- First aid kits
- Fuel containers
- Ground anchor systems and tie-down kits
- Hatchets
- Ice products – including reusable and artificial ice
- Light sources – including those that are battery operated or portable self-powered sources, as well as candles, flashlights, and lanterns
- Mobile telephone batteries and mobile telephone chargers
- Non-electric can openers
- Non-electric coolers and ice chests for food storage
- Radios – including portable self-powered radios, battery operated radios, two-way radios, and weather band radios
- Smoke detectors
- Tarps and other plastic sheeting
The Comptroller's website also reminds shoppers that over-the-counter items – like antibacterial hand sanitizer, soap, spray and wipes – are always exempt from sales tax if they are labeled with a "Drug Facts" panel in compliance with Food and Drug Administration regulations.
Non-qualifying items
Medical masks, face masks, and gloves of any kind do not qualify for a tax exemption. Other taxable items including toilet paper, cleaning supplies (such as disinfectants and bleach wipes), vehicle or boat batteries, chainsaws, plywood, extension ladders, and stepladders. Camping equipment and supplies, including stoves and tents, are also not eligible for a tax break.
Additionally, any repair or replacement parts for emergency preparation supplies do not qualify for tax exemptions, and neither do any services that are performed on or related to those supplies.
If customers buy a tax-exempt item between April 26-28 and are still taxed, they may request a refund from the seller on the tax paid for the item. The seller can grant the refund to the buyer, or provide them with Form 00-985, Assignment to Right to Refund, which would allow the customer to file a claim for their refund through the Comptroller's website.