Governor Greg Abbott and the Texas Division of Emergency Management (TDEM) today urged Texans to participate in this year’s Emergency Supplies Sales Tax Holiday, which will take place from this Saturday, April 26, to Monday, April 28, 2025.
Natural disasters will continue to occur, so it’s important to be prepared. During the 2025 Emergency Preparation Supplies Sales Tax Holiday, you can purchase certain emergency preparation supplies tax-free. This applies to items that can help during emergencies like hurricanes, flash floods, and wildfires. There is no limit on the number of qualifying items you can buy, and you do not need to provide an exemption certificate to claim the tax exemption.
The Emergency Supplies Sales Tax Holiday was initiated in 2015 when Governor Abbott signed Senate Bill 904 into law. It allows Texans to purchase certain emergency preparation supplies tax-free, either in-store or online, during a designated weekend each year.
Gov. Abbott said, “Having emergency supplies on-hand is one of the best ways Texans can keep themselves and their loved ones safe during emergency weather events. I encourage all Texans to take advantage of this tax-free holiday to purchase emergency supplies, such as flashlights, first aid kits, or fire extinguishers, in order to be prepared for any potential severe weather or disasters.”
This year’s Emergency Supplies Sales Tax Holiday begins at 12:01 a.m. on Saturday, April 26, and ends at midnight on Monday, April 28. Here is a list of emergency preparation supplies that qualify for tax exemption if purchased for a sales price:
Less than $3000
- 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 qualify 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 Telephone Orders
During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. 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 28, 2025, at 5:00 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday, May 2, 2025, and will not arrive until Tuesday, May 6, 2025, 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 28, 2025, and the purchaser does not resubmit payment until Tuesday, April 29, 2025, the purchase is taxable.
Additional Charges Affect the Sales Price
Delivery, shipping, handling and transportation charges are part of the sales price. Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.
For 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.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit our Sales Tax Refunds web page for further details on filing a refund claim.
