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Sales Tax Holiday-Hurricane Preparedness-State of Virginia

Huricane preparedness Sales Tax Holiday Guidelines and Rules for week of May 25-31, 2008. Click Here for more information.

HURRICANE PREPAREDNESS SALES TAX HOLIDAY GUIDELINES AND RULES April 25, 2008 These guidelines and rules are published by the Department of Taxation (“TAX�) to provide guidance to retailers and consumers regarding Virginia’s Hurricane Preparedness Sales Tax Holiday, provided for by Senate Bill 1167 (Acts of Assembly 2007, Chapter 608). The sales tax holiday will be a recurring event, beginning each year on May 25 at 12:01 a.m. and ending at 11:59 p.m. on May 31. The holiday will expire in July of 2012. These guidelines and rules will be updated in future years as necessary. SALES TAX HOLIDAY PERIOD/TIMING Dates of the sales tax holiday The Hurricane Preparedness Sales Tax Holiday will be a recurring event, beginning at 12:01 a.m. on May 25 of every year and ending at midnight on May 31. In 2008, the Hurricane Preparedness Sales Tax Holiday will begin on Sunday, May 25th at 12:01 a.m. and end on Saturday, May 31st at 11:59 p.m. The final sales tax holiday for hurricane preparedness items will take place in May of 2012. Beginning Sunday, May 11, 2008 and ending on Sunday, May 31, 2008 dealers will also be permitted to advertise that during the Hurricane Preparedness Sales Tax Holiday, they will absorb the tax on all or a portion of non-qualifying items if they elect to do so. ADDITIONAL INFORMATION These guidelines are available on-line in the Tax Policy Library section of TAX’s website, located at www.tax.virginia.gov and TAX’s specific holiday site, www.tax.virginia.gov/salestaxholiday. For additional information, please contact the Department’s Customer Service Section at (804) 367-8037, or send inquiries to the Department of Taxation, P.O. Box 715, Richmond, Virginia 23218-0715. Approved: Janie E. Bowen Tax Commissioner 12 HURRICANE PREPAREDNESS SALES TAX HOLIDAY APPENDIX -- LIST OF QUALIFYING ITEMS May 25 – May 31, 2008 Sales Price of $60 or less The following hurricane preparedness items may be purchased exempt of the Retail Sales and Use Tax during the “Hurricane Preparedness Sales Tax Holiday,� provided that such items have a selling price of $60 or less per item. • Artificial ice, blue ice, ice packs and reusable ice • Batteries (excluding automobile or boat batteries), including o AAA cell o AA cell o C cell o D cell o 6 volt o 9 volt o Cell phone batteries • Any portable self-powered light sources including o Flashlights o Lanterns o Glow sticks • Tarpaulins, plastic sheeting, plastic drop cloths, and other flexible waterproof sheeting • Bungee cords, rope • Ground anchor systems or tie down kits • Ratchet straps • Duct tape • Carbon monoxide detectors • Smoke detectors • Fire extinguishers • Gas or diesel fuel tanks or containers • Water storage containers • Nonelectric food storage coolers • Bottled water • Manual can openers • Portable self-powered radios (including self-powered radios with electrical power capability) • Two-way radios • Weather band radios and NOAA weather radios • Storm shutter devices • Cell phone chargers • First Aid Kits Sales Price of $1,000 or less The following hurricane preparedness items may be purchased exempt of the Retail Sales and Use Tax during the “Hurricane Preparedness Sales Tax Holiday,� provided that such items have a selling price of $1000 or less per item. • Portable generators and generator power cords • Inverters and inverter power cables The Virginia Department of Taxation’s Hurricane Preparedness Sales Tax Holiday Guidelines and Rules are available online at www.tax.virginia.gov/salestaxholiday. For additional information on hurricane preparation, visit the Virginia Department of Emergency Management website at www.vaemergency.com.