(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;
(K) a hatchet or axe;
(L) a self-contained first aid kit; or
(M) a nonelectric can opener.