1. (a) The sale of an emergency preparation item 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 before the last Monday in April and ending at 12 midnight on the last Monday in April.

2. (b) For purposes of this section, "emergency preparation item" means:

   1. (1) a portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, the sales price of which is less than $3,000;

   2. (2) an item listed in this subdivision, the sales price of which is less than $300:

      1. (A) a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or
      2. (B) an emergency or rescue ladder; or

   3. (3) an item listed in this subdivision, the sales price of which is less than $75:

      1. (A) a reusable or artificial ice product;
      2. (B) a portable, self-powered light source;
      3. (C) a gasoline or diesel fuel container;
      4. (D) a AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery;
      5. (E) a nonelectric cooler or ice chest for food storage;
      6. (F) a tarpaulin or other flexible waterproof sheeting;
      7. (G) a ground anchor system or tie-down kit;
      8. (H) a mobile telephone battery or battery charger;
      9. (I) a portable self-powered radio, including a two-way radio or weatherband radio;
      10. (J) a fire extinguisher, smoke detector, or carbon monoxide detector;
      11. (K) a hatchet or axe;
      12. (L) a self-contained first aid kit; or
      13. (M) a nonelectric can opener.

Added by Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904), Sec. 1, eff. September 1, 2015.