Sec. 151.3565.  EMERGENCY PREPARATION SUPPLIES FOR LIMITED PERIOD.  (a)  The sale of an emergency preparation item is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday before the last Monday in April and ending at 12 midnight on the last Monday in April.
(b)  For purposes of this section, "emergency preparation item" means:
(1)  a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, the sales price of which is less than $3,000;
(2)  an item listed in this subdivision, the sales price of which is less than $300:
(A)  a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or
(B)  an emergency or rescue ladder; or
(3)  an item listed in this subdivision, the sales price of which is less than $75:
(A)  a reusable or artificial ice product;
(B)  a portable, self-powered light source;
(C)  a gasoline or diesel fuel container;
(D)  a AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery;
(E)  a nonelectric cooler or ice chest for food storage;
(F)  a tarpaulin or other flexible waterproof sheeting;
(G)  a ground anchor system or tie-down kit;
(H)  a mobile telephone battery or battery charger;
(I)  a portable self-powered radio, including a two-way radio or weatherband radio;
(J)  a fire extinguisher, smoke detector, or carbon monoxide detector;
(K)  a hatchet or axe;
(L)  a self-contained first aid kit; or
(M)  a nonelectric can opener.
Added by Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904), Sec. 1, eff. September 1, 2015.