school supplies

Tax-free weekend on clothing, school supplies and computers is coming up which will be followed by a month-long tax holiday on food.

The annual sales tax holiday on clothing, school supplies and computers will take place from Friday, July 29, through Sunday, July 31, for both online and in-store purchases which are for personal and not business use.

Clothing

General apparel that costs $100 or less per item, such as shirts, pants, socks, shoes, dresses, etc. are exempt from sales tax, but items such as jewelry, handbags, or sports and recreational equipment are not exempt.

School Supplies

School and art supplies priced $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 are exempt from sales tax.

Computers

Desktop, laptop computers and tablet computers for personal use priced $1,500 or less will be exempt from sales tax, but digital storage media such as flash drives, individually purchased software, printer supplies and household appliances are not exempt.

More information about the tax-free holiday on clothing, school supplies and computers can be found here.

Food

An additional tax-free holiday will focus on food and food ingredients and will run from August 1-August 31.

The Tennessee Department of Revenue defines "“Food and food ingredients” 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."

Alcoholic beverages, tobacco, candy, dietary supplements and prepared food are not tax exempt, and food and food ingredients purchased from a micro market or vending machines are also not tax exempt.

More information about the tax-free holiday on food and food ingredients can be found here.