4/24/25 – Sales tax on emergency supplies will be suspended from April 25-27, 2026. This is a great opportunity to stock up on things you might need for hurricane season and save some money.
Prepare yourself during the 2026 Emergency Preparation Supplies Sales Tax Holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to give an exemption certificate to claim the exemption.
This year’s holiday begins at 12:01 a.m. on Saturday, April 25, and ends at midnight on Monday, April 27.
Save tax on batteries, lanterns, flashlights and more this weekend.
What Qualifies
These emergency preparation supplies qualify for tax exemption if purchased for a sales price:
Less than $3000
Portable generators
Less than $300
Emergency ladders
Hurricane shutters
Less than $75
Axes
Batteries, single or multipack (AAA cell, AA cell, C cell, D cell, 6 volt or 9 volt)
Can openers – nonelectric
Carbon monoxide detectors
Coolers and ice chests for food storage – nonelectric
Examples of items include: candles, flashlights and lanterns
Mobile telephone batteries and mobile telephone chargers
Radios – portable self-powered (including battery operated) – includes two-way and weather band radios
Smoke detectors
Tarps and other plastic sheeting.
Note: Several over-the-counter self-care items, such as antibacterial hand sanitizer, soap, spray and wipes, are always exempt from sales tax if they are labeled with a “Drug Facts” panel in accordance with federal Food and Drug Administration (FDA) regulations.
What Does NOT Qualify
These supplies do NOT qualify for tax exemption:
Medical masks and face mask.
Cleaning supplies, such as disinfectants and bleach wipes
Gloves, including leather, fabric, latex and types used in healthcare
Toilet paper
Batteries for automobiles, boats and other motorized vehicles
Camping stoves
Camping supplies
Chainsaws
Plywood
Extension ladders
Stepladders
Tents
Repair or replacement parts for emergency preparation supplies
Services performed on, or related to, emergency preparation supplies.
Online Purchases and Telephone Orders
During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases.
The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.
For example, if a purchaser enters their credit card information in an online shopping website on Monday, April 27, 2026, at 5:00 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday, May 1, 2026, and will not arrive until Tuesday, May 5, 2026, the purchase will still qualify for the exemption.
However, if the charge to credit card is declined by the payment processor at 11:00 p.m. on Monday, April 27, 2026, and the purchaser does not resubmit payment until Tuesday, April 28, 2026, the purchase is taxable.
Additional Charges Affect the Sales Price
Delivery, shipping, handling and transportation charges are part of the sales price. Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.
For example, you purchase a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit the Sales Tax Refunds web page for further details on filing a refund claim.
4/23/25 – Yesterday, the law firm McGehee, Chang, Feiler – the law firm representing downstream plaintiffs in the Addicks-Barker Reservoirs litigation – announced that Judge Loren A. Smith ruled in favor of plaintiffs in their “takings” case against the Army Corps of Engineers.
Takings Clause of Fifth Amendment
“Takings” refers to the Fifth Amendment of the US Constitution. One of its clauses mandates that private property cannot be taken for public use without “just compensation.”
The vast Addicks reservoir in a May 2021 rain event. During Harvey, water was even higher.Barker Reservoir, also in May 2021.
When the Corps released water from the reservoirs during Hurricane Harvey, it flooded downstream residents. Plaintiffs argued that the flooding amounted to a taking under the Fifth Amendment and therefore they were entitled to just compensation for their losses.
Entering Year 9 of Litigation, More Likely to Come
We are now entering Year 9 of the litigation in the Addicks-Barker case. After Judge Smith’s ruling, the law firm wrote its clients in the case. They said, “This afternoon, we finally received the long-awaited decision from the Court. We are pleased to report that the Court found in our favor.”
The Court GRANTED summary judgment in favor of plaintiffs and DENIED a summary judgment in favor of defendant on all motions.
However, while basking in the win, the firm reminded clients that this is just the first phase of the case (the liability phase). “The second phase–the determination of damages, or how much the government needs to compensate the property owners–is still ahead,” said the release. “Nonetheless, we are pleased that the Court finally issued this ruling after nine years of litigation (since 2017).”
The first 15 pages cite the legal standards that apply to the case and lay out what the plaintiffs had to prove. Without going into every detail, I will observe that the Judge sided with plaintiffs on all key issues.
The time and duration of the flooding rose to the level of a taking.
Flooding from the release was both intentional and foreseeable.
Defendant’s own data and testimony revealed that the flooding of downstream was entirely foreseeable.
The Corps knowingly flooded plaintiffs’ properties.
The releases caused severe and catastrophic damage to plaintiffs’ properties.
The character of the land and plaintiffs reasonable investment-backed expectations did not anticipate intentional flooding of their properties.
Plaintiffs established that their properties experienced more flooding than if defendant had kept the gates closed.
The Corps could not invoke the “necessity doctrine” to excuse themselves because the dams were not in imminent peril before they chose to release water. Further, by the Corps own post-event analysis, “There were no observations of seepage, or critical distress areas located on the dams.” No structural damage or overtopping occurred.
The government’s “police powers” did not grant it immunity.
4/22/26 – Today was the last straw. I have concluded that Harris County Flood Control District (HCFCD) is broken.
I’ve been writing for several days about Harris County Flood Control District (HCFCD) projects supposedly “under construction” that aren’t. Some people might call that:
Lying
The left hand doesn’t know what the right is doing
Poor word-smithing or
Fuzzy communication designed to create the illusion of progress.
But I suspect we all can agree that it’s certainly misleading and unpardonable from a public agency.
The TC Jester East Stormwater Detention Basin 1-B makes an excellent example.
TC Jester East Basin 1-B Still Not in Construction
The TC Jester East Basin received “authorization to use government funds” on 10/30/25 – six months ago.
The construction schedule they published on 12/5/26 originally said construction would start in Q2 2026 and finish in Q4 2028 – almost two years after the Texas General Land Office deadline of 2/28/2027.
After discussions with Precinct 3 Commissioner Tom Ramsey PE, HCFCD changed the finish date on the HCFCD website to Q2 2027.
But when Dr. Tina Petersen, HCFCD’s executive director, testified before Commissioners Court on 4/16/2026 to explain how she would beat the deadline, she said that TC Jester was “in construction.” So, I went to check on 4/19/26. It was not. I saw only a construction trailer onsite. No excavators, bulldozers, dump trucks, clearing or dirt moving. Just virgin forest.
The headline trumpeted: “Construction of Compartment 1B of the T.C. Jester East Stormwater Detention Basin is Underway!”
Copy said, “Construction crews are accessing the site at Cypresswood Drive and T.C. Jester Boulevard. Residents are urged to respect all warning signs.”
The image showed an excavator digging dirt with a construction worker in the pit.
Further, the email said that the site was receiving “funding up to $25.9 million through the Community Development Block Grant – Disaster Recovery Program (CDBG-DR).” However, HCFCD’s website says the amount is $20.8 million. And Petersen’s presentation to commissioners on 4/19/26 said $23.3+ million.
But it gets even better. Toward the bottom of the email, the copy says, “Anticipated Schedule: Construction Start Q1 2026.” In other words…
Excited, I drove to the job site again to photograph the traffic cones, flag men, construction equipment, and bustling bulldozers supposedly onsite. Was I surprised!
Visit to Job Site Shows Construction Still Not Started
A few pickup trucks were parked outside the construction trailer. That’s it.
TC Jester East Basin 1B will wrap around this pre-existing basin where a construction trailer and a few pickups were parked.
See photos from the rest of the visit below. I took all of these on 4/22/26.
Looking E across TC Jester in foreground at treed area where basin will go.Looking E along Cypresswood Drive. No construction equipment or other entrances in sight.Looking at intersection of Cypresswood (l) and TC Jester (r) where email warned of equipment accessing the site.Looking W along Cypress Creek back toward TC Jester. No clearing.No construction equipment.
If HCFCD hopes they can fool commissioners into believing that they are farther along on this project than they actually are, it’s backfiring. At this point, there probably isn’t enough time to build this project before its 2/28/27 deadline. Even HCFCD’s own construction completion date of Q2 2027 admits that.
Petersen must be banking on deadline extensions that may not come.
Smoke Screen Designed to Delay “Day of Reckoning”?
Commissioners have already approved several construction contracts associated with this funding. And HCFCD has issued multiple press releases saying those projects are in construction. But are they really?
Or, are the announcements a smokescreen for Petersen to buy more time and postpone her “Day of Reckoning,” as Rodney Ellis called it in the 4/16/26 Commissioners Court Meeting?
Such announcements mislead and could cost Harris County taxpayers hundreds of millions of dollars in federal funding.
If this were private-sector financial communication, investors would howl to the Securities and Exchange Commission, Financial Industry Regulatory Authority, FDIC, Federal Reserve and law enforcement.
Within the context of pressure to get these projects moving quickly or face the loss of hundreds of millions of dollars, HCFCD put out false information that masks the potential risk. Intentionally or not.
So have I. It’s time for new leaders at HCFCD who can get the District moving again.
Posted by Bob Rehak on 4/22/26
3158 Days since Hurricane Harvey
The thoughts expressed in this post represent opinions on matters of public concern and safety. They are protected by the First Amendment of the US Constitution and the Anti-SLAPP Statute of the Great State of Texas.
https://i0.wp.com/reduceflooding.com/wp-content/uploads/2026/04/DJI_20260422103703_0868_D.jpg?fit=1100%2C619&ssl=16191100adminadmin2026-04-22 21:38:522026-04-23 11:25:20It’s Time to Admit HCFCD is Broken
Sales Tax Holiday on Emergency Supplies – April 25-27
4/24/25 – Sales tax on emergency supplies will be suspended from April 25-27, 2026. This is a great opportunity to stock up on things you might need for hurricane season and save some money.
Prepare yourself during the 2026 Emergency Preparation Supplies Sales Tax Holiday. There is no limit on the number of qualifying items you can purchase, and you do not need to give an exemption certificate to claim the exemption.
This year’s holiday begins at 12:01 a.m. on Saturday, April 25, and ends at midnight on Monday, April 27.
What Qualifies
These emergency preparation supplies qualify for tax exemption if purchased for a sales price:
Note: Several over-the-counter self-care items, such as antibacterial hand sanitizer, soap, spray and wipes, are always exempt from sales tax if they are labeled with a “Drug Facts” panel in accordance with federal Food and Drug Administration (FDA) regulations.
What Does NOT Qualify
These supplies do NOT qualify for tax exemption:
Online Purchases and Telephone Orders
During the holiday you can buy qualifying emergency preparation supplies in-store, online, by telephone, mail, custom order, or any other means. The sale of the item must take place during the specific period. The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases.
The purchaser must have given the consideration for the item during the period even if the item may not be delivered until after the period is over.
For example, if a purchaser enters their credit card information in an online shopping website on Monday, April 27, 2026, at 5:00 p.m.to purchase a qualifying generator, but the generator will not be shipped until Friday, May 1, 2026, and will not arrive until Tuesday, May 5, 2026, the purchase will still qualify for the exemption.
However, if the charge to credit card is declined by the payment processor at 11:00 p.m. on Monday, April 27, 2026, and the purchaser does not resubmit payment until Tuesday, April 28, 2026, the purchase is taxable.
Additional Charges Affect the Sales Price
Delivery, shipping, handling and transportation charges are part of the sales price. Consider these charges when determining whether an emergency preparation supply can be purchased tax free during the holiday.
For example, you purchase a rescue ladder for $299 with a $10 delivery charge, for a total sales price of $309. Because the total sales price of the ladder is more than $300, tax is due on the $309 sales price.
Sales Tax Holiday Refund Requests
Purchasers can buy certain emergency preparation supplies tax free during the annual Texas Emergency Supplies Sales Tax Holiday. If you pay sales tax on these items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment of Right to Refund (PDF) that allows the purchaser to file the refund claim directly with the Comptroller’s office.
Should you have additional questions about refund requests, please contact us at 800-531-5441, ext. 34545, or visit the Sales Tax Refunds web page for further details on filing a refund claim.
For more information, contact Tax Help, or call 800-252-5555.
For information on emergency preparedness, check out the Preparedness section of my links page.
Information in Spanish: Tax-Free Purchases on Emergency Supplies
Posted by Bob Rehak on 4/24/2026 based on information from the Texas Comptroller
3160 Days since Hurricane Harvey
Addicks-Barker Downstream Plaintiffs Win Summary Judgement
4/23/25 – Yesterday, the law firm McGehee, Chang, Feiler – the law firm representing downstream plaintiffs in the Addicks-Barker Reservoirs litigation – announced that Judge Loren A. Smith ruled in favor of plaintiffs in their “takings” case against the Army Corps of Engineers.
Takings Clause of Fifth Amendment
“Takings” refers to the Fifth Amendment of the US Constitution. One of its clauses mandates that private property cannot be taken for public use without “just compensation.”
When the Corps released water from the reservoirs during Hurricane Harvey, it flooded downstream residents. Plaintiffs argued that the flooding amounted to a taking under the Fifth Amendment and therefore they were entitled to just compensation for their losses.
Entering Year 9 of Litigation, More Likely to Come
We are now entering Year 9 of the litigation in the Addicks-Barker case. After Judge Smith’s ruling, the law firm wrote its clients in the case. They said, “This afternoon, we finally received the long-awaited decision from the Court. We are pleased to report that the Court found in our favor.”
The Court GRANTED summary judgment in favor of plaintiffs and DENIED a summary judgment in favor of defendant on all motions.
However, while basking in the win, the firm reminded clients that this is just the first phase of the case (the liability phase). “The second phase–the determination of damages, or how much the government needs to compensate the property owners–is still ahead,” said the release. “Nonetheless, we are pleased that the Court finally issued this ruling after nine years of litigation (since 2017).”
Basis for Addicks-Barker Judgement
The Opinion from the judge is 48 pages long and is filled with legal jargon. But it is still readable.
The first 15 pages cite the legal standards that apply to the case and lay out what the plaintiffs had to prove. Without going into every detail, I will observe that the Judge sided with plaintiffs on all key issues.
For a complete explanation, read the original opinion.
Posted by Bob Rehak on 4/23/26
3159 Days since Hurricane Harvey
It’s Time to Admit HCFCD is Broken
4/22/26 – Today was the last straw. I have concluded that Harris County Flood Control District (HCFCD) is broken.
I’ve been writing for several days about Harris County Flood Control District (HCFCD) projects supposedly “under construction” that aren’t. Some people might call that:
But I suspect we all can agree that it’s certainly misleading and unpardonable from a public agency.
The TC Jester East Stormwater Detention Basin 1-B makes an excellent example.
TC Jester East Basin 1-B Still Not in Construction
The TC Jester East Basin received “authorization to use government funds” on 10/30/25 – six months ago.
The construction schedule they published on 12/5/26 originally said construction would start in Q2 2026 and finish in Q4 2028 – almost two years after the Texas General Land Office deadline of 2/28/2027.
After discussions with Precinct 3 Commissioner Tom Ramsey PE, HCFCD changed the finish date on the HCFCD website to Q2 2027.
But when Dr. Tina Petersen, HCFCD’s executive director, testified before Commissioners Court on 4/16/2026 to explain how she would beat the deadline, she said that TC Jester was “in construction.” So, I went to check on 4/19/26. It was not. I saw only a construction trailer onsite. No excavators, bulldozers, dump trucks, clearing or dirt moving. Just virgin forest.
So, I posted about the apparent contradiction on 4/20/26. The very next day, I received an email from HCFCD that seemed to contradict me.
But it gets even better. Toward the bottom of the email, the copy says, “Anticipated Schedule: Construction Start Q1 2026.” In other words…
Excited, I drove to the job site again to photograph the traffic cones, flag men, construction equipment, and bustling bulldozers supposedly onsite. Was I surprised!
Visit to Job Site Shows Construction Still Not Started
A few pickup trucks were parked outside the construction trailer. That’s it.
See photos from the rest of the visit below. I took all of these on 4/22/26.
If HCFCD hopes they can fool commissioners into believing that they are farther along on this project than they actually are, it’s backfiring. At this point, there probably isn’t enough time to build this project before its 2/28/27 deadline. Even HCFCD’s own construction completion date of Q2 2027 admits that.
Petersen must be banking on deadline extensions that may not come.
Smoke Screen Designed to Delay “Day of Reckoning”?
Commissioners have already approved several construction contracts associated with this funding. And HCFCD has issued multiple press releases saying those projects are in construction. But are they really?
Or, are the announcements a smokescreen for Petersen to buy more time and postpone her “Day of Reckoning,” as Rodney Ellis called it in the 4/16/26 Commissioners Court Meeting?
Such announcements mislead and could cost Harris County taxpayers hundreds of millions of dollars in federal funding.
If this were private-sector financial communication, investors would howl to the Securities and Exchange Commission, Financial Industry Regulatory Authority, FDIC, Federal Reserve and law enforcement.
Within the context of pressure to get these projects moving quickly or face the loss of hundreds of millions of dollars, HCFCD put out false information that masks the potential risk. Intentionally or not.
On April 16, County Judge Lina Hidalgo said to Petersen, “I just lost my confidence in you.”
So have I. It’s time for new leaders at HCFCD who can get the District moving again.
Posted by Bob Rehak on 4/22/26
3158 Days since Hurricane Harvey
The thoughts expressed in this post represent opinions on matters of public concern and safety. They are protected by the First Amendment of the US Constitution and the Anti-SLAPP Statute of the Great State of Texas.