Memorial Day Weekend Sales Tax Holiday for Energy-Efficient Products (Texas)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Memorial Day Weekend Sales Tax Holiday for Energy-Efficient Products|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||General Public/Consumer|
|Eligible Technologies||Ceiling Fan, Central Air conditioners, Clothes Washers, Dehumidifiers, Dishwasher, Lighting, Programmable Thermostats, Refrigerators|
|Energy Category||Energy Efficiency Incentive Programs|
|Amount||100% of sales and use tax (6.25% - 8.25% depending on local jurisdiction)|
|Equipment Requirements||Must meet federal Energy Star efficiency requirements|
|Maximum Incentive|| Air conditioners: price of less than $6,000; |
Refrigerators: price of less than $2,000;
|Program Administrator||Comptroller of Public Accounts|
|Date added to DSIRE||2007-10-26|
|Last DSIRE Review||2013-02-05|
|References||Database of State Incentives for Renewables and Efficiency|
Purchases of certain energy-efficient products during Memorial Day weekend are exempt from the state sales and use tax.* This amounts to a three-day tax holiday beginning on the Saturday preceding the last Monday in May (Memorial Day) and ending on that same Monday. The state sales and use tax rate is presently 6.25%; some local jurisdictions add an additional levy of up to 2%. The state exemption applies to both the state and local portion (if one exists) of the tax. Although the eligibility of some products is limited according to their sale price, there are no limitations on the total value or number of products exempt from sales tax. This incentive is available only for the following types of products that meet federal Energy Star requirements:
- Air conditioners with a sales price of less than $6,000
- Refrigerators with a sales price of less than $2,000
- Clothes washers
- Ceiling fans
- Incandescent or fluorescent light bulbs
- Programmable thermostats**
Purchasers are not required to supply an exemption certificate or any other form of documentation in order to claim the exemption. Further details on how the exemption is applied to internet and catalog sales; delivery charges; layaway plans; and installation charges are available from the program website. Interested individuals may also contact the office of the Texas Comptroller of Public Accounts with questions.
*HB3693 of 2007 originally created the sales and use tax holiday. **The Energy Star specification for programmable thermostats was suspended December 31, 2009. Otherwise eligible products manufactured prior to this expiration remain eligible for the sales tax exemption.
|Contact Name||Information Officer|
|Department||Comptroller of Public Accounts|
|Division||Tax Policy Division|
|Address||Post Office Box 13528, Capitol Station|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Texas Tax Code § 151.333|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.