Texas Energy STAR Sales Tax Holiday

The Texas Energy Star Sales Tax Holiday 2018 Qualifying Items List

• Air conditioners priced at $6,000 or less
• Refrigerators priced at $2,000 or less
• Ceiling fans
• Incandescent and fluorescent light bulbs
• Clothes washers
• Dishwashers
• Dehumidifiers
• Programmable thermostats*

Qualifying products will display the ENERGY STAR logo, which may 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.

Source: Texas Comptroller of Public Accounts Tax Code 151

Sec. 151.333. ENERGY-EFFICIENT PRODUCTS. (a) In this section, “energy-efficient product” means a product that has been designated as an Energy Star qualified product under the Energy Star program jointly operated by the United States Environmental Protection Agency and the United States Department of Energy.

(b) This section applies only to the following energy-efficient products:

(1) an air conditioner the sales price of which does not exceed $6,000;

(2) a clothes washer;

(3) a ceiling fan;

(4) a dehumidifier;

(5) a dishwasher;

(6) an incandescent or fluorescent lightbulb;

(7) a programmable thermostat; and

(8) a refrigerator the sales price of which does not exceed $2,000.

(c) The sale of an energy-efficient product to which this section applies 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 preceding the last Monday in May (Memorial Day) and ending at 11:59 p.m. on the last Monday in May.

Added by Acts 2007, 80th Leg., R.S., Ch. 939 (H.B. 3693), Sec. 16, eff. September 1, 2007.

Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this section:

(1) “Water-conserving product”:

(A) means tangible personal property that:

(i) is used on private residential property and is not used for business or trade; and

(ii) when used or planted in an outdoor residential property, may result in:

(a) water conservation or groundwater retention;

(b) water table recharge; or

(c) a decrease in ambient air temperature that limits water evaporation; and

(B) includes:

(i) a soaker or drip-irrigation hose;

(ii) a moisture control for a sprinkler or irrigation system;

(iii) mulch;

(iv) a rain barrel or an alternative rain and moisture collection system; and

(v) a permeable ground cover surface that allows water to reach underground basins, aquifers, or water collection points. “WaterSense product” means a product that has been designated as a WaterSense certified product under the WaterSense program operated by the United States Environmental Protection Agency, or a similar successor program.

(b) The sale of a water-conserving product or WaterSense product is exempted from the taxes imposed by this chapter if the sale takes place during the period described by Section 151.333(c).

Added by Acts 2015, 84th Leg., R.S., Ch. 1197 (S.B. 1356), Sec. 1, eff. October 1, 2015.

Texas Energy Star Sales Tax Holiday, May 26-28, 2018. This weekend lets Texans buy energy efficient items such as air conditioners, clothes washers, ceiling fans, dishwashers and certain types of light bulbs tax free.

Texas Water-Efficient Products Sales Tax Holiday, May 26-28, 2018. Texans may buy water conservation or water efficient products — such as a drip-irrigation hose, plants, mulch, even rain barrels — tax free this weekend.