Texans can prepare for natural disasters like hurricanes, flash floods, and wildfires during the 2026 Emergency Preparation Supplies Sales Tax Holiday. The event allows shoppers to purchase certain emergency preparation supplies tax-free.
This year’s holiday begins at 12:01 a.m. on Saturday, April 25, and ends at midnight on Monday, April 27. There is no limit on the number of qualifying items a person can purchase, and an exemption certificate is not required to claim the exemption.
Qualifying items Emergency preparation supplies qualify for tax exemption if purchased for a specific sales price.
Items less than $3,000:
- Portable generators
Items less than $300:
- Emergency ladders
- Hurricane shutters
Items 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 that are portable and self-powered, including battery-operated items like candles, flashlights, and lanterns
- Mobile telephone batteries and mobile telephone chargers
- Radios that are portable and self-powered, including battery-operated, two-way, and weather band radios
- Smoke detectors
- Tarps and other plastic sheeting
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 regulations.
Non-qualifying items The following 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, qualifying emergency preparation supplies can be purchased 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 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 27, 2026, at 5 p.m. to purchase a qualifying generator, but the generator will not be shipped until Friday, May 1, 2026, and will not arrive until Tuesday, May 5, 2026, the purchase will still qualify for the exemption. However, if the charge to the credit card is declined by the payment processor at 11 p.m. on Monday, April 27, 2026, and the purchaser does not resubmit payment until Tuesday, April 28, 2026, the purchase is taxable.
Additional charges affect the sales price
Delivery, shipping, handling, and transportation charges are part of the sales price. These charges must be considered when determining whether an emergency preparation supply can be purchased tax-free during the holiday.
For example, if a rescue ladder is purchased for $299 with a $10 delivery charge, the total sales price is $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
If sales tax is paid on qualifying items during the sales tax holiday, purchasers can ask the seller for a refund. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund, which allows the purchaser to file the refund claim directly with the Comptroller's office.
For additional questions about refund requests, contact 800-531-5441, ext. 34545, or visit the Sales Tax Refunds web page for further details on filing a refund claim. For more information, contact Tax Help or call 800-252-5555.
This story was reported on-air by a journalist and has been converted to this platform with the assistance of AI. Our editorial team verifies all reporting on all platforms for fairness and accuracy.
