Section 151.3565 - Emergency Preparation Supplies for Limited Period(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.(b) For purposes of this section, "emergency preparation item" means: (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) an item listed in this subdivision, the sales price of which is less than $300:(A) a storm protection device manufactured, rated, and marketed specifically to prevent damage to a glazed or non-glazed opening during a storm; or(B) an emergency or rescue ladder; or(3) an item listed in this subdivision, the sales price of which is less than $75: (A) a reusable or artificial ice product;(B) a portable, self-powered light source;(C) a gasoline or diesel fuel container;(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;(E) a nonelectric cooler or ice chest for food storage;(F) a tarpaulin or other flexible waterproof sheeting;(G) a ground anchor system or tie-down kit;(H) a mobile telephone battery or battery charger;(I) a portable self-powered radio, including a two-way radio or weatherband radio;(J) a fire extinguisher, smoke detector, or carbon monoxide detector;(L) a self-contained first aid kit; or(M) a nonelectric can opener.Added by Acts 2015, 84th Leg., R.S., Ch. 475 (S.B. 904), Sec. 1, eff. September 1, 2015.