- Last Updated on Wednesday, 21 May 2014 11:46
- Published on Wednesday, 21 May 2014 11:46
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Virginia provides consumers a full week of exemption from the state’s sales tax on purchases for numerous items designated by the Department of Taxation as hurricane preparedness equipment, including portable generators, May 25-31.
Portable generators must be priced at $1,000 or less, and other eligible items must be priced at $60 or less for each item.
New this year, and for subsequent annual tax free periods in future years, gas powered chain saws and accessories are also included. See below for price-point details.
Those items are exempt from the state sales tax from Sunday, May 25, 2014 through Saturday, May 31, 2014.
The list of smaller essential items includes 22 categories, including batteries, flashlights, bottled water, tarps, duct tape, cell-phone chargers, smoke detectors and first aid kits that are tax-free. As long as each eligible item costs $60 or less, it is tax-free.
Retailers may also choose to absorb the tax on other items during the holiday period, but they are responsible for paying the tax on those items to the Department of Taxation.
LIST OF QUALIFYING ITEMS - $60 OR LESS
The following hurricane preparedness items may be purchased exempt of the state’s Retail Sales and Use Tax during the “Hurricane Preparedness Sales Tax Holiday,” provided that such items have a selling price of $60 or less per item.
• Artificial ice, blue ice, ice packs and reusable ice.
• Batteries (excluding automobile or boat batteries), including AAA cell, AA cell, C cell, D cell, 6 volt, 9 volt, Cell phone batteries.
• Any portable self-powered light sources including flashlights, lanterns, glow sticks.
• Portable self-powered radios (including self-powered radios with electrical power capability).
• Two-way radios.
• Weather band radios and NOAA weather radios.
• Tarpaulins, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting.
• Bungee cords, rope.
• Ground anchor systems or tie down kits.
• Ratchet straps.
• Duct tape.
• Carbon monoxide detectors.
• Smoke detectors.
• Fire extinguishers.
• Gas or diesel fuel tanks or containers.
• Water storage containers.
• Nonelectric food storage coolers.
• Bottled water.
• Manual can openers.
• Storm shutter devices.
• Cell phone chargers.
• First Aid Kits.
LIST OF QUALIFYING ITEMS - $1,000 OR LESS
The following hurricane preparedness items may be purchased exempt of the Retail Sales and Use Tax during the “Hurricane Preparedness Sales Tax Holiday,” provided that such items have a selling price of $1,000 or less per item.
• Portable generators and generator power cords
• Inverters & inverter power cables
For the 2014 Hurricane Preparedness Sales Tax Holiday period and all subsequent periods, gas-powered chain saws with a selling price of $350 or less and chain saw accessories with a sales price of $60 or less may be purchased exempt of the state’s Retail Sales and Use Tax.
The following is an all-inclusive list of the items that are deemed “chain saw accessories”:
• Chain saw bar and nose lubricants
• Two-cycle motor oil
• Chain sharpeners and files
• Carrying cases and scabbards
• Safety apparel, including chaps, gloves, hearing protectors, helmets, and protective glasses
• Repair parts
The Virginia Department of Taxation’s Hurricane Preparedness Sales Tax Holiday Guidelines and Rules are available online at <http://www.tax.virginia.gov/site.cfm?alias=HurricanePreparednessEquipmentHoliday>.
And, for additional information on hurricane preparation, visit the Virginia Department of Emergency Management website at <www.vaemergency.gov>.