{"data":{"id":"us-tx/tex.-tax-code-151.3565","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.3565","heading":"EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD.","body":"(a) The sale of an emergency preparation item is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday before the last Monday in April and ending at 12 midnight on the last Monday in April.\n(b) For purposes of this section, \"emergency preparation item\" means:\n(1) a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, the sales price of which is less than $3,000;\n(2) an item listed in this subdivision, the sales price of which is less than $300:\n(A) a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or\n(B) an emergency or rescue ladder; or\n(3) an item listed in this subdivision, the sales price of which is less than $75:\n(A) a reusable or artificial ice product;\n(B) a portable, self-powered light source;\n(C) a gasoline or diesel fuel container;\n(D) a AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery;\n(E) a nonelectric cooler or ice chest for food storage;\n(F) a tarpaulin or other flexible waterproof sheeting;\n(G) a ground anchor system or tie-down kit;\n(H) a mobile telephone battery or battery charger;\n(I) a portable self-powered radio, including a two-way radio or weatherband radio;\n(J) a fire extinguisher, smoke detector, or carbon monoxide detector;\n(K) a hatchet or axe;\n(L) a self-contained first aid kit; or\n(M) a nonelectric can opener.\nAdded by Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904), Sec. 1, eff. September 1, 2015.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.3565","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"82d983950abe46f77a14ca11b03d495c3075f985cbfbeaef018103b20f4b9cbc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.356","next":"us-tx/tex.-tax-code-151.359"},"notice":"GroundRules: Original legal text. Not legal advice."}