SALES TAX HOLIDAY Clothing $100 or Less - TTR
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SALES TAX
When is the tax holiday?
• It begins the last Friday in July each year at
12:01 am and ends at 11:59 pm the following
HOLIDAY
Sunday.
Who can buy tax-exempt clothing?
• Anyone (not just students) can buy clothing
that qualify.
Clothing $100 or Less What’s tax-exempt?
• General apparel that costs $100 or less per item
(shirts, pants, jackets, socks, shoes, dresses,
etc.)
• Items that are normally sold together, such as
shoes, cannot be split up to stay beneath the
$100 threshold.
• More items are listed at www.tntaxholiday.com
What’s still taxable?
• Apparel that costs more than $100.
• Items such as jewelry, handbags, or sports and
recreational equipment.
• Items purchased for business or trade use.
• Please consult our spreadsheets at
Questions? www.tntaxholiday.com for a more
Visit www.tn.gov/revenue comprehensive list of items.
and click “Revenue Help.”
SALES TAX
When is the tax holiday?
• It begins the last Friday in July each year at 12:01
am and ends at 11:59 pm the following Sunday.
HOLIDAY
Who can buy tax-exempt school supplies?
• Anyone (not just students) can buy school
supplies that qualify.
School Supplies and What’s tax-exempt?
• School and art supplies with a purchase price of
School Art Supplies $100 or less per item, such as binders, books,
backpacks, crayons, paper, pens, pencils, and
$100 or Less rulers, and art supplies such as glazes, clay,
paints, drawing pads, and artist paintbrushes.
• Items that are normally sold together cannot be
split up to stay beneath the $100 threshold.
• More items are listed at www.tntaxholiday.com
What’s still taxable?
• School and art supplies individually priced at
more than $100.
• Items purchased for business or trade use.
• Please consult our spreadsheets at
www.tntaxholiday.com for a more
Questions? comprehensive list of items
Visit www.tn.gov/revenue
and click “Revenue Help.”
SALES TAX
When is the tax holiday?
• It begins the last Friday in July each year at 12:01 am
and ends at 11:59 pm the following Sunday.
HOLIDAY
Who can buy tax-exempt computers?
• Anyone (not just students) can buy computers that
qualify.
What’s tax-exempt?
Computers $1,500 • Computers with a purchase price of $1,500 or less.
This includes laptops as well as tablets (iPads, etc.).
or Less • Computers for personal (not business) use.
• More items are listed at www.tntaxholiday.com
What’s still taxable?
• Computer parts, like keyboards and monitors, when
not sold with a CPU.
• Storage media, like flash drives and compact discs.
• Individually purchased software.
• Video game consoles.
• Computer printers and supplies.
• Electronic readers (Kindles, Nooks, etc.) and
personal digital assistants.
• Cell phones, including smart phones.
• Please consult our spreadsheets at
Questions? www.tntaxholiday.com for a more comprehensive
Visit www.tn.gov/revenue list of items.
and click “Revenue Help.”
Sales Tax Holiday Alphabetical Directory: Exempt Items
Tennessee Code Annotated Section 67-6-393
Note: No items used in trade or business are exempt under these provisions.
Item Other Information
Aerobic clothing
Antique clothing (for wear)
Aprons/Clothing shields
Athletic socks
Baby clothes
Baby diapers
Baby receiving blankets
Backpacks
Bandanas
Bathing suits
Belts
Bibs
Binders School supply
Blackboard Chalk School supply
Blouses
Book Bags School supply
Boots, general purpose (winter,
dress, cowboy, hiking)
Bow Ties
Bowling Shirts
Bras
Bridal Gowns and Bridal Veils
Calculators School supply
Camp Clothing
Caps
Cellophane Tape School supply
Chalk School supply
Chef Uniforms
Choir and Altar Clothing
Clay School art supplies are exempt .
Clerical Vestments
Clothing Exempt if $100 or less per item.
Coats
Compasses School supply
Composition Books School supply
Sales Tax Holiday Alphabetical Directory: Exempt Items
Tennessee Code Annotated Section 67-6-393
Note: No items used in trade or business are exempt under these provisions.
Item Other Information
Computers, Notebooks, Laptops, Exempt if $1500 or less. Includes CPU and other bundled
and Tablets components such as speakers, monitor, keyboard, mouse,
cables, and basic software.
Corsets and Corset Laces
Costumes, including novelty
chilldren's costumes
Coveralls
Cowboy Boots
Crayons School supply
Diapers - (adult and baby, cloth
or disposable)
Dress Gloves and Shoes
Dresses
Ear Muffs
Erasers School supply
Folders - expandable, pocket, School supply
plastic, and manila
Formal Clothing, purchased
Galoshes
Garters/Garter Belts
Girdles, Bras, and Corsets
Glazes School art supplies are exempt.
Gloves
Glue, Paste, and Paste Sticks School supply
Golf Clothing (caps, dresses,
shirts, skirts, pants)
Graduation Caps and Gowns,
purchased
Gym Suits and Uniforms
Hats, general purpose: cowboy,
baseball, knit
Highlighters School supply
Hiking boots
Hooded Shirts and Sweatshirts
Hosiery
Index Card Boxes School supply
Index Cards School supplySales Tax Holiday Alphabetical Directory: Exempt Items
Tennessee Code Annotated Section 67-6-393
Note: No items used in trade or business are exempt under these provisions.
Item Other Information
Jackets
Jeans
Jerseys, sports
Jogging Apparel
Jogging Bras
Knitted Caps and Hats
Lab Coats
Leather Clothing
Leg Warmers
Legal Pads School supply
Leotards
Lingerie
Lunch Boxes School supply
Markers School supply
Mittens
Neckties
Neckwear, including ties and
scarves
Nightgowns and Night Shirts
Notebooks School supply
Overalls
Overshoes and Rubber Shoes
Pads, sketch and drawing School art supplies are exempt per legislation passed in 2007.
Paintbrushes, for artwork School art supplies are exempt.
Paints, acrylic, tempora, and oil School art supplies are exempt.
Pajamas
Pants
Paper - loose leaf ruled School supply
notebook paper, copy paper,
graph paper, tracing paper,
manila paper, colored paper,
poster board, and construction
paper
Pencil Boxes School supply
Pencil Sharpeners School supply
Pencils School supplySales Tax Holiday Alphabetical Directory: Exempt Items
Tennessee Code Annotated Section 67-6-393
Note: No items used in trade or business are exempt under these provisions.
Item Other Information
Pens School supply
Ponchos
Poster Board School supply
Prom dresses
Protractors School supply
Raincoats, Rain Hats, and
Ponchos
Religious Clothing
Robes
Rubber Thongs, Flip-Flops
Rulers School supply
Running Shoes, Without Cleats
Sandals
Scarves
School Art Supplies Clay and glazes, paints (acrylic, tempora, and oil), paintbrushes
for artwork, sketch and drawing pads, and watercolors are
exempt per legislation passed in 2007.
School supplies Exempt if $100 or less per item.
School Supply Boxes School supply
School Uniforms
Scissors School supply
Scout uniforms
Shawls and Wraps
Shirts
Shoe Inserts
Shoe Laces
Shoes
Shorts
Ski masks
Ski suits
Slacks
Sleepwear, Nightgowns, Pajamas
Slippers
Slips
Sneakers
Socks (including athletic)Sales Tax Holiday Alphabetical Directory: Exempt Items
Tennessee Code Annotated Section 67-6-393
Note: No items used in trade or business are exempt under these provisions.
Item Other Information
Stockings
Suits, Slacks, Jackets, and Sport
Coats
Support Hose
Suspenders
Sweat Suits
Sweaters
Sweatshirts
Swimsuits
Tablet Computer
Tennis skirts, dresses, shoes
Thongs
Textbooks
Ties/Neckwear
Tights
Trousers
T-shirts
Tuxedos, purchased
Undergarments, including
longjohns
Underwear
Uniforms Athletic or Non-Athletic
Veils Veils for general use are exempt.
Vests, except hunting and water
Walking shoes
Watercolors
Wedding Gowns $100 or less rule applies.
Windbreakers
Workbooks
Writing TabletsSales Tax Holiday Alphabetical Directory: Taxable Items Not Exempt
Tennessee Code Annotated Section 67-6-393
Item Other Information
Belt Buckles Belt buckles sold separately are not exempt.
Belts, tool
Boots, ski
Breathing Masks
Bridal apparel, other than gowns
or veils
Briefcases
Cell Phones, including smart
phones
Clothing Accessories or Incidental items worn on the person or in conjunction with
Equipment clothing.
Compact Disks Computer storage media
Computer Software Basic computer software purchased with a bundled system is
exempt. Individually purchased software and upgraded
software purchased with a bundled system is taxable.
Computer Storage Media Computer storage media (diskettes, compact disks), handheld
electronic schedulers, personal digital assistants (PDAs),
computer printers, and printer supplies (printer paper, printer
ink).
Cosmetics
Diskettes Computer storage media
Electronic Readers
Electronic Schedulers School computer supply
Emblems Emblems sold separately are not exempt.
Fabric
Face Shields
Fins, swim
Glasses, safety
Globes
Gloves, protective or welders'
Gloves, sports
Goggles, safety
Goggles, sports
Guards, sports hand, elbow,
mouth, shin
Hair Notions
Handbags
Hard Hats
Hearing ProtectorsSales Tax Holiday Alphabetical Directory: Taxable Items Not Exempt
Tennessee Code Annotated Section 67-6-393
Item Other Information
Helmets
Jewelry
Jump Drives Computer storage media
Leased Items
Maps
Paintbrushes, other Paintbrushes not used for artwork are taxable.
Paints, other Only acrylic tempora, or oil paints defined as school art
supplies are exempt.
Patches Patches sold separately are not exempt.
Personal Digital Assistants (PDAs) School computer supply
Printer Ink School computer supply
Printer Paper School computer supply
Printer Supplies School computer supply
Printers School computer supply
Protective Equipment Items for human wear and designed as protection of the
wearer against injury or disease or as protections against
damage or injury of other persons or property, but not
suitable for general use.
Reference Books
Reference Maps
Rented Items
Respirators, paint or dust
School Computer Supplies Computer storage media (diskettes, compact disks), handheld
electronic schedulers, personal digital assistants (PDAs),
computer printers, and printer supplies (printer paper, printer
ink).
School Instructional Material Reference books, and reference maps and globes. Textbooks
and workbooks exempt under existing law.
Sewing Equipment & Supplies
Sewing Materials Materials that become part of clothing are not exempt.
Shoes, ballet or tap
Shoes, cleated or spiked
Shoulder Pads for Dresses,
Jackets, etc.
Shoulder Pads, sports
Skates, roller and ice
Ski Boots
Skin Diving SuitsSales Tax Holiday Alphabetical Directory: Taxable Items Not Exempt
Tennessee Code Annotated Section 67-6-393
Item Other Information
Smart Phones
Sport or Recreational Equipment Items designed for human use and worn in conjunction with
an athletic or recreational activity that are not suitable for
general use.
Sunglasses
Telephones
Thread
Thumb Drives
Tool Belts
Trade or Business, items used in
Umbrellas
Video Game Consoles
Wallets
Watches
Welders' Gloves
Wetsuits
Yarn
ZippersSales and Use Tax Notice
Notice #21-10 May 2021
2021 Sales Tax Holiday for Food, Food Ingredients, and
Prepared Food
Sales Tax Holiday During the Week of July 30 to • It contains two or more food ingredients
August 5 mixed together by the seller for sale as a
single item; or
Public Chapter 456 (2021), effective July 1, 2021,
creates a new sales tax holiday for the week • The vendor who sells it also provides eating
beginning 12:01 a.m. on Friday, July 30, 2021 and utensils, such as plates, knives, forks, spoons,
ending at 11:59 a.m. on Thursday, August 5, 2021. glasses, cups, napkins, or straws.
During this period, food, food ingredients, and
For examples of prepared food, please see Important
prepared food products may be purchased tax free.
Notice 17-21.
Food and Food Ingredients The most common example of a retailer selling
prepared food is a restaurant.
“Food and food ingredients” are defined as liquid,
concentrated, solid, frozen, dried, or dehydrated Food, Food Ingredients, and Prepared Food
substances that are sold to be ingested or chewed by Purchased Prior to the Sales Tax Holiday and
humans and are consumed for their taste or Received During the Sales Tax Holiday Period
nutritional value. Food ingredients do not include Qualify
alcoholic beverages, tobacco, candy, dietary Sales of food, food ingredients, or prepared food are
supplements, and prepared food. For more also considered exempt if:
information and examples of food and food
• The payment for the food is made prior to the
ingredients, please see Important Notice 17-20.
sales tax holiday period; and
The most common example of a retailer selling food
• The food is received by the purchaser during
and food ingredients is a grocery store.
the holiday period.
Prepared Foods
For example, an individual pays a caterer on June 1,
A food item is considered “prepared food” if it meets 2021 for food that will be served at an event
one of the following qualifications: occurring on August 2, 2021. Because the food is
• It is sold in a heated state or heated by the delivered to the individual on August 2, during the
seller; sales tax holiday, this sale is exempt from sales tax.
Sales of food, food ingredients, and prepared food
where the payment for the food is made during the
Disclaimer: The information provided here is current as of the date of publication but may change as a result of new statutes, regulations,
or court decisions. While this notice is intended to be comprehensive, events and situations unanticipated by this notice may occur. In such
cases you should contact the department or your tax professional for further guidance.sales tax holiday period and the food is delivered 4. Annual sales tax holiday sales of clothing,
after the holiday period remain taxable transactions. school supplies, and computers must also be
reported on the Sales Tax Holiday line,
Reporting Exempt Sales
Schedule A, Line 10.
Proper reporting of sales made during the sales tax
holiday is required of all vendors. For the July 2021 For more information, please see the illustration
and August 2021 reporting periods, sales should be below.
reported as follows:
1. Report all sales (taxable and non-taxable) on,
For More Information
Page 1, Line 1 (Gross Sales) of the sales tax
return. Visit www.tn.gov/revenue. Click on Revenue Help to
2. Sales of exempt food, food ingredients and search for answers or to submit an information
prepared food made during the holiday request to one of our agents.
period must be reported on Schedule A, Line
10 (Sales Tax Holiday). References
3. Taxable sales of food and food ingredients
Tenn. Code Ann. §§ 67-6-102 and 67-6-393. Public
made outside of the holiday period must be
Chapter 456 (2021).
reported on Schedule A, Line 1 (Net taxable
food sales).
Disclaimer: The information provided here is current as of the date of publication but may change as a result of new statutes, regulations,
or court decisions. While this notice is intended to be comprehensive, events and situations unanticipated by this notice may occur. In such
cases you should contact the department or your tax professional for further guidance.Sales and Use Tax Notice
Notice #21-13 June 2021
Sales Tax Holiday for Gun Safes and Gun Safety Devices
One Year Sales Tax Holiday for Gun Safes and Gun Reporting Exempt Sales
Safety Devices
All vendors must properly report sales made during
Public Chapter 592 (2021), effective July 1, 2021, the sales tax holiday. For the July 2021 through June
creates a new one-year sales tax holiday for the 2022 reporting periods, sales should be reported as
period beginning 12:01 a.m. on July 1, 2021 and follows:
ending at 11:59 p.m. on June 30, 2022. During this
1. Report all sales (taxable and non-taxable) on
period, retail sales of gun safes and gun safety
Page 1, Line 1 (Gross Sales) of the sales tax
devices are exempt from sales and use tax.
return.
Gun Safes 2. Sales of exempt gun safes and gun safety
devices made during the holiday period must
A “gun safe” is defined as a locking container or other
be reported on Schedule A, Line 10 (Sales Tax
enclosure equipped with a padlock, key lock,
Holiday).
combination lock, or other locking device that is
designed and intended for the secure storage of one
This exemption will only be available for the one-year
or more firearms.
holiday period. All retail sales of gun safes and gun
safety devices made after June 30, 2022 will be
Gun Safety Devices
subject to sales tax.
A “gun safety device” is defined as any integral device
to be equipped or installed on a firearm that permits
For More Information
the user to program the firearm to operate only for
Visit www.tn.gov/revenue. Click on Revenue Help to
specified persons designated by the user through
search for answers or to submit an information
computerized locking devices or other means
request to one of our agents.
integral to and permanently part of the firearm.
References
Public Chapter 592 (2021). Tenn. Code Ann. § 67-6-
393
Disclaimer: The information provided here is current as of the date of publication but may change as a result of new statutes, regulations,
or court decisions. While this notice is intended to be comprehensive, events and situations unanticipated by this notice may occur. In such
cases you should contact the department or your tax professional for further guidance.You can also read
