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<title>Sales Tax Slice: Useful Sales Tax Relief for Hurricane Harvey and Irma Victims | Bloomberg Tax</title>
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residents and businesses in the southern United States try to repair or rebuild
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                <span class="date">Sep 14, 2017</span>
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            <h1>Sales Tax Slice: Useful Sales Tax Relief for Hurricane Harvey and Irma Victims</h1>

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      <img src="/uploadedImages/BNA_V2/Tax/Knowledge_Center/Blogs/SALT_Talk/SALT_Talk/Hurricane Harvey Photo Formatted.jpg" alt="Hurricane Harvey" title="Hurricane Harvey" class="fancy" draggable="true" />
    </p>
    <p>Hurricanes <a href="https://en.wikipedia.org/wiki/Hurricane_Harvey">Harvey</a> and <a href="https://en.wikipedia.org/wiki/Hurricane_Irma">Irma</a> have both caused
massive destruction across the United States and abroad. As a result of Harvey
alone, it is estimated that “close to 40,000 homes are heavily damaged, and
7,000 were destroyed,” according to the <a href="https://www.washingtonpost.com/news/post-nation/wp/2017/08/28/the-latest-on-hurricane-harvey/?utm_term=.f2a7b9a7bc14">Washington
Post</a>. Meanwhile, in Florida, it’s estimated that Irma caused about 6.5
million customers to lose power, the <a href="https://www.nytimes.com/2017/09/11/us/hurricane-irma-florida.html">New
York Times</a> reports. As residents and businesses in the southern United
States try to repair or rebuild they may find some hope in Texas and Florida sales
tax provisions. Additionally, businesses that otherwise don’t have nexus in
Texas or Florida that move employees or property there may find that they
qualify for special disaster relief nexus provisions.</p>
    <p>As Hurricane Harvey was officially declared <a href="https://www.whitehouse.gov/the-press-office/2017/08/25/president-donald-j-trump-approves-texas-disaster-declaration">a
federal disaster</a>, Texans affected by Harvey may be slightly gladdened to
learn that they qualify for sales tax exemptions on certain services and items.
Specifically, taxpayers may claim a tax exemption for labor to repair, restore,
remodel, or maintain personal property damaged by Hurricane Harvey. <a href="https://comptroller.texas.gov/taxes/publications/94-182.php">This
exemption</a>, on what would otherwise be taxable services, can be claimed for
labor to repair furniture and appliances, as well as labor to launder or dry
clean damaged clothing or other items.</p>
    <p>For Harvey victims who receive FEMA or Red Cross benefits,
there is also a sales tax exemption for all goods and services purchased with a
FEMA or Red Cross debit card voucher, including prepared food, for those who
need a hot meal. Additionally, charitable school districts and parent-teacher
associations may claim an exemption from sales tax on purchases of clothing and
other supplies that will be given to students who are victims of a disaster.</p>
    <p>Also in Texas, homeowners whose houses were damaged may be
somewhat relieved to know that the labor to repair their property will be
nontaxable, as residential real property repairs are always nontaxable in
Texas. While nonresidential real property repairs are generally taxable, in a
declared disaster area, purchasers may claim an exemption from sales tax on
separately stated charges for labor to repair or restore property that is
damaged by the disaster.<a>[1]</a>
Additionally, if a business owner needs to completely demolish their property and
build a new building, those demolition and new construction services are never
subject to tax in Texas.</p>
    <p>While Floridians may not receive as many sales tax benefits
as victims in Texas, those affected by Hurricane Irma may find some comfort in
the fact that real property repair, demolition, and construction contracts are <a href="https://www.flrules.org/gateway/ruleno.asp?id=12A-1.051">not subject to
tax</a> in Florida.</p>
    <p>Additionally, both Texas and Florida offer special nexus
provisions for out-of-state businesses that perform disaster-related or emergency-related
work. Texas <a href="http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.151.htm">does not
consider</a> out-of-state businesses to be engaged in business in Texas if
their physical presence in Texas is limited to entering the state to perform
disaster-related or emergency-related work during a disaster response period.
In Florida, out-of-state businesses performing emergency-related work during a
disaster period <a href="http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0213/Sections/0213.055.html">are
not considered</a> to have established a level of presence that would require
the business to register, file, and remit state or local taxes or fees, or be
subject to any registration, licensing, or filing requirements.</p>
    <p>While a little sales tax relief may not prove a panacea for
those affected by natural disasters, perhaps it can be a small step towards
rebuilding and provide help for those in need.</p>
    <p>Continue the discussion on <a href="https://www.linkedin.com/groups?gid=1821701&mostPopular=&trk=tyah&trkInfo=tarId:1421103842503%2ctas:bna%20state%20%2cidx:1-1-1" title="Bloomberg BNA’s State Tax Group on LinkedIn">Bloomberg BNA’s State Tax Group
on LinkedIn</a>: How should states use tax policy to aid in disaster relief?</p>
    <p>Get a free trial to <a href="https://www.bna.com/StateTax/"><i>Bloomberg BNA Tax & Accounting'</i>s
State Tax solution</a>, a comprehensive research service that provides deep
analysis and time-saving practice tools to help practitioners make
well-informed decisions.</p>
    <p></p>
    <hr />
    <p> </p>
    <p>
      <a>[1]</a>
The <a href="https://gis.fema.gov/maps/dec_4332.pdf">declared disaster area</a>
for Harvey includes Harris, Fort Bend, and Montgomery Counties along with many
others.</p>
    <p> </p>
  
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