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Texas

Texas

Incentives/Policies for Renewables & Efficiency

Printable Version
Memorial Day Weekend Sales Tax Holiday for Energy-Efficient Products   

Last DSIRE Review: 02/05/2013
Program Overview:
State: Texas
Incentive Type: Sales Tax Incentive
Eligible Efficiency Technologies: Clothes Washers, Dishwasher, Refrigerators, Dehumidifiers, Ceiling Fan, Lighting, Central Air conditioners, Programmable Thermostats
Applicable Sectors: General Public/Consumer
Amount:100% of sales and use tax (6.25% - 8.25% depending on local jurisdiction)
Maximum Incentive:Air conditioners: price of less than $6,000;
Refrigerators: price of less than $2,000;
No limit on total purchases.
Equipment Requirements:Must meet federal Energy Star efficiency requirements
Start Date:05/2008
Web Site: http://www.window.state.tx.us/taxinfo/taxpubs/tx96_1331/
Authority 1:
Date Enacted:
Date Effective:
Texas Tax Code ยง 151.333
06/15/2007
09/01/2007
Summary:
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**
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.

*HB3693 of 2007 originally created the sales and use tax holiday.
 
**The Energy Star specification for programmable thermostats was suspended December 31, 2009. Otherwise eligible products manufactured prior to this expiration remain eligible for the sales tax exemption.

 
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
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.