"May 25-31, 2009: Hurricane and Emergency Preparedness Equipment.
During this seven-day period, purchases of items designated by the Department of Taxation as hurricane preparedness equipment, including portable generators, will be exempt from the Virginia sales tax. Portable generators must be priced at $1,000 or less, and other eligible items must be priced at $60 or less for each item. For details, visit our Hurricane Preparedness Equipment Holiday page." (Source: Virginia.gov)
There are other states like New York and Florida who have also offered tax holidays for emergency preparedness.