The Lawn & Garden Water Smart Tax Holiday was created in 2016 to encourage water responsibility in Texas. During Memorial Day Weekend, consumers can purchase certain water saving products tax free. Below is a breakdown of the items that qualify for the sales tax exemption:
During Memorial Day Weekend, May 25-27, 2019, retailers do not charge sales tax on any product that displays a WaterSense label or logo. These items can be bought for either personal or business purposes.
Consumers can also purchase certain water-conserving products tax free. Unlike WaterSense-labeled items, these items are only tax-exempt when purchased for use at a residential property.
Items are tax free during the holiday that are used or planted for:
- conserving or retaining groundwater;
- recharging water tables; or
- decreasing ambient air temperature, and so limiting water evaporation
Examples of items that qualify for the exemption include:
- a soaker or drip-irrigation hose
- a moisture control for a sprinkler or irrigation system
- a rain barrel or an alternative rain and moisture collection system
- a permeable ground cover surface that allows water to reach underground basins, aquifers or water collection points
- all plants, trees and grasses
- water-saving surfactants
- soil and compost
Examples of items that DO NOT qualify for the exemption include:
- construction/building materials
- awnings and other items used to create shade
- air conditioners
- ceiling fans
- lawn sprinklers
Learn more about the tax-free holiday on Texas Comptroller’s website.