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State Waives Taxes on School Supplies, Groceries and Gun Safes

NASHVILLE (July 18) – Tennessee’s traditional sales tax holiday on clothing, school supplies and computers begins at 12:01 a.m. on Friday, July 29, and ends at 11:59 p.m. on Sunday, July 31.

During this time clothing, school supplies and computers may be purchased tax-free. Certain restrictions apply. Items sold online are also eligible. Items must be purchase for personal use, not for business or trade.

Clothing: Eligible Items – General apparel that costs $100 or less per item, such as shirts, pants, socks, shoes, dresses, etc.

Not eligible for tax free – Apparel items priced at more than $100; items sold together, such as shoes, cannot be split up to stay beneath the $100 maximum and items such as jewelry, handbags, or sports and recreational equipment.

School Supplies: Eligible Items – School and art supplies with a purchase price of $100 or less per item, such as binders, backpacks, crayons, paper, pens, pencils, and rulers, and art supplies such as glazes, clay, paints, drawing pads, and artist paintbrushes.

Not eligible for tax free – School and art supplies individually priced at more than $100 and items that are normally sold together cannot be split up to stay beneath the $100 maximum.

Computers: Eligible Items – Computers for personal use with a purchase price of $1,500 or less and laptop computers, if priced at $1,500 or less, also qualify as well as tablet computers.

Not eligible for tax free – Storage media, like flash drives and compact discs; individually-purchased software; printer supplies and household appliances.

2022 Sales Tax Holiday for Food and Food Ingredients

The state created a new sales tax holiday starting at 12:01 a.m. on Monday, August 1, and ending at 11:59 p.m. on Wednesday, August 31. During this period, food and food ingredients may be purchased tax free. Food and food ingredients purchased from a micro market or vending machine remain subject to sales tax.

“Food and food ingredients” are defined as liquid, concentrated, solid, frozen, dried, or dehydrated substances that are sold to be ingested or chewed by humans and are consumed for their taste or nutritional value. Food ingredients do not include alcoholic beverages, tobacco, candy, dietary supplements, and prepared food.

The most common example of a dealer selling food and food ingredients is a grocery store. Food and food ingredients are those items otherwise taxed at the 4 percent state sales tax rate plus the applicable local rate.

In addition to a back-to-school sales tax holiday and a month-long tax-free holiday for groceries, the state is offering tax-free shopping for gun safes and safety devices. The gun safe and gun safety device sales tax holiday, originally beginning 12:01 a.m. on July 1, 2021, and ending at 11:59 p.m. on June 30, 2022, is extended for an additional year to June 30, 2023, at 11:59 p.m. During this period, retail sales of gun safes and gun safety devices are exempt from sales and use tax.

A “gun safe” is defined as a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms. A “gun safety device” is defined as any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.

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