EMERGENCY PREPARATION SUPPLIES SALES TAX HOLIDAY
\nApril 27 \u2013 29, 2019
\nYou can purchase certain emergency preparation supplies tax free during the 2019 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.
\nThis year\u2019s holiday begins at 12:01 a.m. on Saturday, April 27, and ends at midnight on Monday, April 29.
\nThese emergency preparation supplies qualify for tax exemption if purchased for a sales price:
\n\u2022 Less than $3000
\n\u2022 Portable generators
\n\u2022 Less than $300
\n\u2022 Emergency ladders
\n\u2022 Hurricane shutters
\n\u2022 Less than $75
\n\u2022 Axes
\n\u2022 Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
\n\u2022 Can openers – nonelectric
\n\u2022 Carbon monoxide detectors
\n\u2022 Coolers and ice chests for food storage \u2013 nonelectric
\n\u2022 Fire extinguishers
\n\u2022 First aid kits
\n\u2022 Fuel containers
\n\u2022 Ground anchor systems and tie-down kits
\n\u2022 Hatchets
\n\u2022 Ice products – reusable and artificial
\n\u2022 Light sources – portable self-powered (including battery operated)
\no Examples of items include: candles, flashlights and lanterns
\n\u2022 Mobile telephone batteries and mobile telephone chargers
\n\u2022 Radios – portable self-powered (including battery operated) – includes two-way and weather band radios
\n\u2022 Smoke detectors
\n\u2022 Tarps and other plastic sheeting
\nThese supplies do not qualify for tax exemption:
\n\u2022 Batteries for automobiles, boats and other motorized vehicles
\n\u2022 Camping stoves
\n\u2022 Camping supplies
\n\u2022 Chainsaws
\n\u2022 Plywood
\n\u2022 Extension ladders
\n\u2022 Stepladders
\n\u2022 Tents
\n\u2022 Repair or replacement parts for emergency preparation supplies
\n\u2022 Services performed on, or related to, emergency preparation supplies
\nAdditional Charges Affect Purchase Price
\nDelivery, 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.
\nFor 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.
\nFor more information, contact us at Tax Help, or call 1-800-252-5555.<\/p>\n","protected":false},"excerpt":{"rendered":"