This weekend, emergency preparation items can be bought tax free across the state as part of the annual 2020 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. April 25 and ends at midnight April 27.
To encourage social distancing, the sale of emergency preparation supplies purchased online or by telephone, mail, custom order or any other means other than in-person qualify for sales tax exemption when either:
- The item is both delivered to and paid for by the customer during the exemption period.
- The customer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.
Though first aid kits are tax free this weekend, personal protective equipment and cleaning supplies are not included in the sales tax holiday and are taxable.
Here's what you can buy tax free:
Less Than $75
- Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6-volt or 9-volt)
- First aid kits
- Fuel containers
- Ground anchor systems and tie-down kits
- Hatchets and axes
- Mobile telephone batteries and mobile telephone chargers
- Portable self-powered radios, including two-way and weather band radios
- Smoke detectors, fire extinguishers and carbon monoxide detectors
- Tarps and other plastic sheeting
Less Than $300
- Hurricane shutters
- Emergency ladders
Less Than $3,000
- Portable generators
Things Not Included in the Tax-Free Holiday
- Medical masks and face masks
- Cleaning supplies, such as disinfectants and bleach wipes
- Gloves, including leather, fabric, latex and types used in health care
- 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
Additional Charges Affect Purchase Price
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Delivery, 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.
For example, a ladder purchased for $299 with a $10 delivery charge brings the new total sales price to $309. Because the total sales price of the ladder is more than $300, you will have to pay sales tax.
For more information, contact us at Tax Help, or call 1-800-252-5555.
