SALES AND USE TAX—Energy Star sales tax holiday
The Texas Comptroller has issued a publication explaining the Energy Star sales tax holiday that will take place on Memorial Day weekend, from 12:01 a.m. on Saturday, May 24, through 11:59 p.m. on Monday, May 26 (Memorial Day). The products qualifying for the exemption are air conditioners priced under $6,000 (room and central units), clothes washers (but not clothes dryers), ceiling fans, dehumidifiers, dishwashers, light bulbs (incandescent and fluorescent), programmable thermostats, and refrigerators priced under $2,000.
Qualifying products will display the Energy Star logo, which may appear on the appliance, the packaging or the Energy Guide label. There is no limit on the number of qualifying items one can purchase during this sales tax holiday, and an exemption certificate is not required.
The tax-free holiday also applies to the following: specified catalog and Internet sales; layaways; delivery, shipping, handling or transportation charges connected to the sale of a qualifying item purchased tax-free during the sales tax holiday; and, installation charges for a free-standing or mobile qualifying item purchased during the sales tax holiday that retains its identity as tangible personal property after installation.
Texas Tax Publication 98–836, Energy Star Sales Tax Holiday, 01/01/2008
