EMERGENCY PREPARATION SUPPLIES SALES TAX HOLIDAY
Active during April 22 – 24, 2017
Even if you don’t have a use for a majority of these items, everyone uses batteries! Time to stock up! Now would also be a great time to purchase a backup cell phone battery. Those can come in handy!
Below you find information on the qualifying and disqualifying items.
You can purchase certain emergency preparation supplies tax free during the 2017 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.
This year’s holiday begins at 12:01 a.m. on Saturday, April 22, and ends at midnight on Monday, April 24.
These emergency preparation supplies 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 multi-pack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
•Can openers – non-electric
•Carbon monoxide detectors
•Coolers and ice chests for food storage – non-electric
•Fire extinguishers
•First aid kits
•Fuel containers
•Ground anchor systems and tie-down kits
•Hatchets
•Ice products – reusable and artificial
•Mobile telephone batteries and mobile telephone chargers •Radios – portable self-powered (including battery operated) – includes two-way and weather band radios •Light sources – portable self-powered (including battery operated)
Examples of items include: candles, flashlights and lanterns
•Smoke detectors
•Tarps and other plastic sheeting
These supplies do not qualify for tax exemption:
°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.
Additional Charges Affect Purchase Price. Delivery, 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.
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.