During Memorial Day weekend, Texas shoppers get a break from state and local sales and use taxes on purchases of certain energy efficient products.
The 2014 Energy Star sales tax holiday begins at 12:01 a.m. Saturday, May 24, and ends at 11:59 p.m. Monday, May 26.
The products qualifying for the exemption are:
• Air conditioners priced at $6,000 or less.
• Refrigerators priced at $2,000 or less.
• Ceiling fans.
• Incandescent and fluorescent light bulbs.
• Clothes washers.
• Programmable thermostats.
Because most dryers use similar amounts of energy, Energy Star does not label clothes dryers.
Qualifying products will display the Energy Star logo, which can appear on the appliance, the packaging or the Energy Guide label. Energy Star is a joint program of the U.S. Environmental Protection Agency and the U.S. Department of Energy. Earning the Energy Star means a product meets strict energy efficiency guidelines set by these two federal agencies.
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 Internet and catalog sales of eligible products, provided that the item is paid for and delivered to the purchaser during the exemption period; or the purchaser orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.
The retailer accepts an order when the retailer has taken action to fill the order for immediate shipment. Actions to fill an order include placement of an “in date” stamp on a mail order and issuing a confirmation verifying the date the seller accepted the order. An order is considered “for immediate shipment” even if delivery or shipment may be delayed because of a backlog of orders or because an item is temporarily out of stock or on back order by the seller.
Layaway plans can also be used to take advantage of the sales tax holiday. Layaway sales of eligible products qualify for the exemption when either the final payment on a layaway order is made and the merchandise is given to the customer during the exemption period, or the item is selected by the customer and the order is accepted into layaway by the retailer during the exemption period for immediate delivery upon full payment, even if delivery is made after the exemption period.
For more information, call 800-252-5555.