Texas Tax Code

Sec. § 151.3565
Emergency Preparation Supplies for Limited Period


(a)

The sale of an emergency preparation item is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday before the last Monday in April and ending at 12 midnight on the last Monday in April.

(b)

For purposes of this section, “emergency preparation item” means:

(1)

a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, the sales price of which is less than $3,000;

(2)

an item listed in this subdivision, the sales price of which is less than $300:

(A)

a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or

(B)

an emergency or rescue ladder; or

(3)

an item listed in this subdivision, the sales price of which is less than $75:

(A)

a reusable or artificial ice product;

(B)

a portable, self-powered light source;

(C)

a gasoline or diesel fuel container;

(D)

a AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery;

(E)

a nonelectric cooler or ice chest for food storage;

(F)

a tarpaulin or other flexible waterproof sheeting;

(G)

a ground anchor system or tie-down kit;

(H)

a mobile telephone battery or battery charger;

(I)

a portable self-powered radio, including a two-way radio or weatherband radio;

(J)

a fire extinguisher, smoke detector, or carbon monoxide detector;

(K)

a hatchet or axe;

(L)

a self-contained first aid kit; or

(M)

a nonelectric can opener.
Added by Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904), Sec. 1, eff. September 1, 2015.
Source

Last accessed
Jun. 7, 2021