SALES TAX HOLIDAY GUIDELINES AND RULES

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					                HURRICANE PREPAREDNESS SALES TAX HOLIDAY
                    APPENDIX -- LIST OF QUALIFYING ITEMS
                            May 25 – May 31, 2009

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   •   Tarpaulins, plastic sheeting, plastic
    reusable ice                                  drop cloths, and other flexible
•   Batteries (excluding automobile or boat       waterproof sheeting
    batteries), including                     •   Bungee cords, rope
        o AAA cell                            •   Ground anchor systems or tie down
        o AA cell                                 kits
        o C cell                              •   Ratchet straps
        o D cell                              •   Duct tape
        o 6 volt                              •   Carbon monoxide detectors
        o 9 volt                              •   Smoke detectors
        o Cell phone batteries                •   Fire extinguishers
•   Any portable self-powered light sources   •   Gas or diesel fuel tanks or containers
    including                                 •   Water storage containers
        o Flashlights
                                              •   Nonelectric food storage coolers
        o Lanterns
                                              •   Bottled water
        o Glow sticks
                                              •   Manual can openers
•   Portable self-powered radios (including   •   Storm shutter devices
    self-powered radios with electrical       •   Cell phone chargers
    power capability)                         •   First Aid Kits
•   Two-way radios
•   Weather band radios and NOAA
    weather radios

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.