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.
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