Printer Friendly Document - State Incentives

Memorial Day Weekend Sales Tax Holiday for Energy-Efficient Products

Incentive Type
Sales Tax Exemption
State
Texas 
Eligible Efficiency Tech.
Clothes Washers, Dishwasher, Dehumidifiers, Ceiling Fan, Lighting, Air conditioners, Programmable Thermostats 
Applicable Sectors
 General Public/Consumer 
Amount
100% of sales and use tax (6.25% - 8.25% depending on local jurisdiction)
Max. Incentive


 Air conditioners: sale price of less than $6,000; 
Refrigerators: sale price of less than $2,000;
No limit on total purchases.
Equip. Requirements
Must meet federal Energy Star efficiency requirements
Website

 http://www.window.state.tx.us/
taxinfo/taxpubs/tx96_1331/ 
Authority 1
Texas Tax Code § 151.333 
Date Enacted
06/15/2007
Date Effective
09/01/2007 

Summary:
Under Section 16 of HB 3693 (2007), purchases of certain energy-efficient products during Memorial Day weekend are exempt from the state sales and use tax. This amounts to a three-day tax holiday beginning on the Saturday preceding the last Monday in May (Memorial Day) and ending on that same Monday. The state sales and use tax rate is presently 6.25%; some local jurisdictions add an additional levy of up to 2%. The state exemption applies to both the state and local portion (if one exists) of the tax. Although the eligibility of some products is limited according to their sale price, there are no limitations on the total value or number of products exempt from sales tax. This incentive is available only for the following types of products that meet federal Energy Star requirements:  
Purchasers are not required to supply an exemption certificate or any other form of documentation in order to claim the exemption. Further details on how the exemption is applied to internet and catalog sales; delivery charges; layaway plans; and installation charges are available from the program website. Interested individuals may also contact the office of the Texas Comptroller of Public Accounts with questions.



Contact: 
Information Officer
Comptroller of Public Accounts 
Tax Policy Division
Post Office Box 13528, Capitol Station 
Austin , TX 78711-3528 
Phone: (800) 252-5555 
E-Mail: tax.help@cpa.state.tx.us


For more questions, please visit our website at: www.NovastarEnergy.com
Or call us, at: 210-853-5330