Recent severe weather events and the increased threat of severe storms in spring have many Texans upgrading or replenishing their emergency supply kits.

The upcoming 2022 Emergency Preparation Supplies Sales Tax Holiday, which begins at 12:01 a.m. on Saturday, April 23, and ends at midnight on Monday, April 25, is an ideal opportunity to do so while saving money, said Texas Comptroller Glenn Hegar.

“Whether it’s fires, freezing temperatures or tornadoes, severe weather conditions can strike at any time,  so it is important that families, homes and businesses have the supplies they need to face these and other emergencies,” Hegar said. “This tax holiday can help Texans save money while stocking up for emergency situations.”

The Comptroller’s office estimates shoppers will save more than $1.5 million in state and local sales taxes during the tax holiday, which was approved by the Texas Legislature in 2015.

There’s no limit on the number of qualifying items you can purchase.

These emergency preparation supplies qualify for tax exemption if purchased for a sales price:

Less than $3,000

  • 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 federal Food and Drug Administration (FDA) regulations.

These supplies do not quality 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

Online purchases and phone orders
During the holiday, you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order or any other means, according to the Comptroller’s office. 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.

For more information
For more information, refund requests and other details related to the Texas Emergency Supplies Sales Tax Holiday, visit comptroller.texas.gov.