Memorial Day Weekend Sales Tax Holiday for Energy-Efficient Products
Incentive Type:
State:
Eligible Efficiency Technologies:
Applicable Sectors:
Amount:
Maximum Incentive:
Equipment Requirements:
Web Site:
Authority 1:
Date Enacted:
Date Effective:
State:
Eligible Efficiency Technologies:
Applicable Sectors:
Amount:
Maximum Incentive:
Equipment Requirements:
Web Site:
Authority 1:
Date Enacted:
Date Effective:
Sales Tax Exemption
Texas
Clothes Washers, Dishwasher, Dehumidifiers, Ceiling Fan, Lighting, Air conditioners, Programmable Thermostats
General Public/Consumer
100% of sales and use tax (6.25% - 8.25% depending on local jurisdiction)
Air conditioners: sale price of less than $6,000;
Refrigerators: sale price of less than $2,000;
No limit on total purchases.
Must meet federal Energy Star efficiency requirements http://www.window.state.tx.us/
taxinfo/taxpubs/tx96_1331/
Texas Tax Code § 151.333
06/15/2007
09/01/2007
Texas
Clothes Washers, Dishwasher, Dehumidifiers, Ceiling Fan, Lighting, Air conditioners, Programmable Thermostats
General Public/Consumer
100% of sales and use tax (6.25% - 8.25% depending on local jurisdiction)
Air conditioners: sale price of less than $6,000;
Refrigerators: sale price of less than $2,000;
No limit on total purchases.
Must meet federal Energy Star efficiency requirements http://www.window.state.tx.us/
taxinfo/taxpubs/tx96_1331/
Texas Tax Code § 151.333
06/15/2007
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:
- Air conditioners with a sales price of less than $6,000
- Refrigerators with a sales price of less than $2,000
- Clothes washers
- Dishwashers
- Dehumidifiers
- Ceiling fans
- Incandescent or fluorescent light bulbs
- Programmable thermostats
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