6379.4.
(a) On and after January 1, 2021, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, “emergency preparation items” shall mean all of the following:
(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).
(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($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 weather-band radio.
(J) A fire extinguisher, smoke detector, or carbon monoxide detector.
(K) A self-contained first aid kit.
(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed.