Be Ready for Emergencies: Take Advantage of the 2025 Emergency Preparation Supplies Sales Tax Holiday
TX: Natural disasters like hurricanes, flash floods, and wildfires are inevitable. The best way to protect yourself and your loved ones is through preparation. This year, the 2025 Emergency Preparation Supplies Sales Tax Holiday provides an excellent opportunity to stock up on essential emergency supplies without paying sales tax.
When is the Sales Tax Holiday?
The tax-free weekend starts at 12:01 a.m. on Saturday, April 26, 2025, and ends at midnight on Monday, April 28, 2025. During this time, you can purchase qualifying emergency preparation supplies tax-free, with no limit on the number of eligible items you buy. You also do not need to provide an exemption certificate to claim the exemption.
What Items Qualify for the Tax Exemption?
Certain emergency supplies qualify for tax exemption if purchased at the following price points:
Less than $3,000:
- Portable generators.
Less than $300:
- Emergency ladders.
- Hurricane shutters.
Less than $75:
- Axes.
- Batteries (AAA, AA, C, D, 6V, 9V, single or multipack).
- Can openers (nonelectric).
- Carbon monoxide detectors.
- Coolers and ice chests (nonelectric).
- Fire extinguishers.
- First aid kits.
- Fuel containers.
- Ground anchor systems and tie-down kits.
- Hatchets.
- Ice products (reusable and artificial).
- Portable self-powered light sources (e.g., candles, flashlights, lanterns).
- Mobile phone batteries and chargers.
- Portable self-powered radios (including weather bands and two-way radios).
- Smoke detectors.
- Tarps and other plastic sheeting.
Note: Over-the-counter self-care items such as antibacterial hand sanitizer, soap, spray, and wipes labeled with a “Drug Facts” panel (per FDA regulations) are always tax-exempt.
Items That Do Not Qualify for the Tax Exemption
The following supplies do not qualify for the sales tax exemption:
- Medical and face masks.
- Cleaning supplies (e.g., disinfectants, bleach wipes).
- Gloves (including leather, fabric, latex, and medical gloves).
- Toilet paper.
- Batteries for vehicles (automobiles, boats, other motorized vehicles).
- Camping stoves and camping supplies.
- Chainsaws.
- Plywood.
- Extension ladders and stepladders.
- Tents.
- Repair or replacement parts for emergency preparation supplies.
- Services related to emergency preparation supplies.
How to Make Tax-Free Purchases
During the holiday, you can purchase qualifying emergency supplies tax-free in-store, online, by telephone, mail, or by custom order. The purchase must occur during the tax holiday, even if delivery occurs later.
Example: If you order a qualifying generator online on Monday, April 28, 2025, at 5:00 p.m. and your credit card payment is processed, the purchase qualifies even if the generator is shipped on May 2 and arrives on May 6. However, if your payment is declined at 11:00 p.m. on April 28 and you retry the next day, the purchase becomes taxable.
Additional Charges and Sales Price Calculation
Remember that delivery, shipping, handling, and transportation charges count toward the sales price.
Example: If you buy an emergency ladder for $299 but pay a $10 delivery fee, your total is $309. The entire purchase is taxable because this exceeds the $300 price limit.
Sales Tax Refund Requests
If you accidentally pay sales tax on qualifying emergency supplies during the tax holiday, you can request a refund from the seller. The seller can either refund the tax or provide you with Form 00-985, Assignment of Right to Refund (PDF), allowing you to file a claim with the Comptroller’s office.
If you have additional questions about refund requests, contact 800-531-5441, ext. 34545, or visit the Sales Tax Refunds web page.
About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC, we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.