Blount Home Education Association
• Jun. 3, 2006 - Tennessee's First Sales Tax Holiday
In August of this year, Tennessee will hold its first annual sales tax holiday, giving shoppers the opportunity to purchase certain school supplies, computers and clothing tax-free for a specific period of time, beginning at 12:01 a.m. on Friday, Aug. 4 and ending at 11:59 p.m. on Sunday, Aug. 6. Items exempt from tax during the three-day holiday include the following:
School Supplies ($100 or less per item)
Binders
Backpacks
Book Bags
Blackboard Chalk
Calculators
Cellophane Tape
Compasses
Composition Books
Crayons
Erasers
Folders
Glue, Paste, and Glue Sticks
Highlighters
Index Cards
Index Card Boxes
Legal Pads
Lunch Boxes
Markers
Notebooks
Paper
Pencil & School Supply Boxes
Pencils
Pencil Sharpeners
Pens
Protractors
Rulers
Scissors
Writing Tablets
Clothing ($100 or less per item)
Boots
Coats/Jackets
Dresses
Ear Muffs
Gloves/Mittens
Gym Suits/Uniforms
Hats
Jeans/Pants
Neckties
Nightgowns
Pajamas
Ponchos
Raincoats
Robes
School Uniforms
Shawls
Shirts
Shoes/Socks
Undergarments
Computers ($1,500 or less)
Computer CPU
Monitor
Keyboard
Mouse
Connecting Cables
Notebook computers
Laptop computers
Preloaded software
School supplies are defined as items used by a student in a course of study. Specifically excluded are items such as art supplies and instructional material, including reference books and school computer supplies (compact discs, printers, and printer ink).
Exempt clothing is defined as human wearing apparel for general use. It excludes accessories such as jewelry or bags, protective equipment, and sports and recreational equipment such as baseball gloves.
Computers with preloaded software and components purchased with the computer are also exempt. Computers and their components must be purchased as a system. Individual computer parts and accessories, and software that is not preloaded on the computer, do not qualify for the exemption. PDAs and MP3 players also do not qualify for exemption. Additionally, exemptions do not apply to items used in a trade or business, or to items that are rented.
Layaway sales qualify for the exemption if final payment is made and the property is given to the purchaser during the holiday or if the layaway order is made during the holiday even if delivery is made after the holiday ends.
More information from the Department of Revenue is available from the following sources:
?Web site: www.Tennessee.gov/revenue
E-mail: salestax.holiday@state.tn.us
Telephone: (800) 342-1003 8 a.m. - 5 p.m., CST, Monday through Friday
Special telephone hours for Sales Tax Holiday:
Saturday, Aug. 5: 7 a.m. to 7 p.m., CST
Sunday, Aug. 6: 10 a.m. to 6 p.m., CST
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