58.1-611.3 - (Expires July 1, 2012) Limited exemption for certain hurricane preparedness equipment. - Virginia Statutes

§ 58.1-611.3. (Expires July 1, 2012) Limited exemption for certain hurricanepreparedness equipment.

Beginning in 2008, for a seven-day period that begins each year on May 25 andends at 11:59 p.m. on May 31, the tax imposed by this chapter or pursuant tothe authority granted in § 58.1-605 or 58.1-606 shall not apply to (i)portable generators used to provide light or communications or preserve foodin the event of a power outage and (ii) certain other hurricane preparednessequipment, including, but not limited to, blue ice, carbon monoxidedetectors, cell phone batteries, cell phone chargers, gas or diesel fueltanks, nonelectric food storage coolers, portable self-powered light sources,portable self-powered radios, two-way radios, weather band radios, stormshutter devices, tarpaulins or other flexible waterproof sheeting, groundanchor systems or tie down kits, and packages of AAA cell, AA cell, C cell, Dcell, 6 volt, or 9 volt batteries, excluding automobile and boat batteries.As used in this section, "storm shutter" means materials and productsmanufactured, rated, and marketed specifically for the purpose of preventingwindow damage from storms. The tax exemption shall apply to each portablegenerator with a selling price of $1,000 or less, and each article of otherhurricane preparedness equipment with a selling price of $60 or less. Anydiscount, coupon, or other credit offered either by the retailer or by avendor of the retailer to reduce the final price to the customer shall betaken into account in determining the selling price for purposes of thisexemption.

The Department shall develop guidelines that describe the items ofmerchandise that qualify for the exemption and make such guidelinesavailable, both electronically and in hard copy, no later than May 15 of eachyear.

(2007, c. 608.)