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Hurricane Rita and Texas Taxes
by: Partnership for Legal Access

Buying items

Q. I had to evacuate because of Hurricane Rita. Are the items I buy with my own money exempt from sales tax because of Hurricane Rita?
A. No. Purchases you make with your own money for your own use are not tax exempt.

Q. I plan to purchase items and donate them for Hurricane Rita relief. Are the items I purchase tax exempt?
A. Your items may be exempt if they will be donated to a qualifying exempt entity. For more information, email specific details to the Texas State Comptroller at tax.help@cpa.state.tx.us .

Hotel and Motel

Q. I am staying in a hotel or motel because I had to evacuate after the storm. Is my stay tax-free?
A. Yes. You may claim an exemption from state and local hotel tax by signing an exemption certificate, stating your stay was due to the hurricane. To download the exemption certificate, go to www.window.state.tx.us , click on Hurricane Rita Disaster Relief, and click on exemption certificate.

Repairs and Materials

Q. My house was damaged in the storm. Do I have to pay sales tax on the repairs and labor to fix it?
A. No. Labor charges for home repairs are always exempt from Texas sales tax.

Q. My business needs repairs after the storm. Will I have to pay taxes for the labor?
A. No. You may claim an exemption from sales tax on charges for labor that is needed to repair your nonresidential property after the disaster. However, the material used to make the repair is taxable.

Q. I am a contractor, and plan to do repair work for victims of Hurricane Rita. What should I know about taxes for repairs to nonresidential property?
A. If you bill your customers separately for labor and materials, then the labor portion of the bill is tax exempt, but the material portion of the bill is taxed. If you charge your customers a lump sum for labor and materials, you are still responsible for remitting taxes on the materials, but you cannot collect the tax from the customer.

Texas Sales and Use Taxes

Q. I live in the disaster area, and I am worried that my business may not be able to file Texas sales and use taxes on time. Will my business be penalized?
A. Damage caused by the disaster may delay filings. Businesses affected by the disaster may request a 90 day extension to file Texas tax returns. The Texas State Comptroller's Office handles requests for extensions on a case by case basis. For more information on requesting the extension, call the Comptroller's toll free tax assistance line at (800) 252-5555.

Last Reviewed On: 09/27/05

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