This weekend, emergency preparation items can be bought tax free across the state as part of the annual 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.
This year’s holiday begins at 12:01 a.m. on Saturday, April 27, and ends at midnight on Monday, April 29.
These emergency preparation supplies qualify for tax exemption if purchased for a sales price:
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
First aid kits
Ground anchor systems and tie-down kits
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
Tarps and other plastic sheeting
These supplies do not qualify for tax exemption:
Batteries for automobiles, boats and other motorized vehicles
Repair or replacement parts for emergency preparation supplies
Services performed on, or related to, emergency preparation supplies
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. 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.
For more information, contact us at Tax Help, or call 1-800-252-5555.