Tennessee Department of Revenue

 

Back-to-School Supplies, Clothing and Computers

Tax-Exempt During Tennessee’s

Special Sales Tax Holiday

 

 

 

In April of this year, Tennessee will hold a special one-time 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, April 27 and ending at 11:59 p.m. on Sunday, April 29. 

 

As you plan for the 2007-2008 school year, you may want to let your students and parents know in advance what items they will need for school next fall. Items exempt from tax during the three-day holiday include the following:

 

School Supplies

($100 or less per item)

Clothing

($100 or less per item)

Computers

($1,500 or less)

Binders

Backpacks

Bookbags

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

 

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

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:

 

Special telephone hours for Sales Tax Holiday:

Saturday, April 28: 8 a.m. to 4:30 p.m., CST

Sunday, April 29: 10 a.m. to 4 p.m., CST