Texas Energy Star Sales Tax Holiday, May 2014
- Sales Tax News
- Jan 20, 2014 | Gail Cole
The Texas Comptroller of Public Accounts has published the dates for the 2014 Energy Star sales tax holiday. It will take place during Memorial Day Weekend, May 24-26, 2014.
During this tax-free period, numerous products meeting specific energy efficiency standards are exempt from Texas sales tax. These are:
- Air conditioners priced at $6,000 or less;
- Ceiling fans;
- Clothes washers (Energy Star does not label clothes dryers);
- Incandescent and fluorescent light bulbs;
- Programmable thermostats (exemption applies to Energy Star labeled programmable thermostats only); and
- Refrigerators priced at $2,000 or less.
In order to qualify for the exemption, the above-listed products must display the Energy Star logo on the appliance, the packaging, or the Energy Guide label.
According to the Texas Comptroller, there is “no limit on the number of qualifying items one can purchase during this sales tax holiday….”
The Texas Comptroller also explains how the sales tax holiday impacts the following:
Internet and catalog sales
The sales tax holiday does apply to qualifying products sold via the Internet and catalogs, provided:
- The item is paid for and delivered to the purchaser during the exemption period; or
- The purchaser 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.
Qualifying items purchased on layaway plans do qualify for the exemption, provided:
- Final payment is accepted and merchandise is given to the customer during the tax-free period; or
- “The order is accepted into layaway by the retailer during the exemption period for immediate delivery upon full payment, even if delivery is made after the exemption period.”
Many delivery, shipping, handling and transportation charges for qualifying items do qualify for the exemption during the tax-free period, whether or not they are separately stated.
Additional details about sales tax and delivery and installation charges are available on the Texas Comptroller information notice.
Do you sell in Texas? Are you prepared for sales tax holidays?
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