Hurricane season is right around the corner, and if you need to buy a few things to prepare, this weekend is a great time. April 28-30, you can purchase certain emergency preparation supplies tax-free. There’s no limit on the number of qualifying items you can purchase, however, there is a limit on how much you can spend on each qualifying item.
These emergency preparation supplies qualify for tax exemption:
Less than $3,000
- Portable generators
Less than $300
- Hurricane shutters
- Ladders
Less than $75
- Axes
- Batteries
- Can openers - nonelectric
- Carbon monoxide detectors
- Coolers and ice chests
- Fire extinguishers
- First aid kits
- Fuel containers
- Ground anchor systems and tie-down kits
- Hatchets
- Ice products - reusable and artificial
- Light sources - candles, flashlights and lanterns
- Cell phone batteries and chargers
- Radios - portable self-powered, includes two-way and weather band radios
- Smoke detectors
- Tarps and other plastic sheeting
These supplies do not qualify for tax exemption:
- Batteries for automobiles, boats and 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
When making purchases, be mindful of added fees which affect the overall purchase price. Delivery fees and shipping charges are considered part of the sales prices. However, if those added charges push the sales price over the allotted tax-free amount, you would have to pay taxes on the entire purchase.
For example, if you purchase a rescue ladder for $288 and there’s a $15 delivery charge to get it to your home, the total sales price is $303. Because the total sales price is more than the $300 tax-free spending limit, tax is due on the $303 sales price.