Education

Not one but three TN Sales Tax Holidays in 2021

STATE NEWS — Prices are rising across all categories, and believe it or not, back to school season will be right around the corner. That’s why parents should mark their calendars for Friday, July 30 when the 2021 Sales Tax Holiday kicks off.

  • Friday, July 30 – Sunday, August 1 – Clothing, school supplies and computers
  • Friday, July 30 – Thursday, August 5 – Food, food ingredients and prepared food
  • July 1, 2021- June 30, 2022 – Gun safes and safety equipment

Clothes, school supplies, and computers

Beginning Friday, July 30, 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. General apparel that costs less than $100 or less per item, such as shirts, pants, socks, shoes, and dresses will be exempt. Jewelry, handbags, and sports equipment will not be exempt.

School and art supplies priced under $100 such as binders, books, backpacks, crayons, paper, pens, pencils, and rulers, and art supplies such as glazes, clay, paints, drawing pads, and artist paintbrushes will also be exempt.

Personal computers valued less than $1,500, including laptop computers and tablet, also qualify. Storage media, software, printer supplies, and household appliances will not be exempt.

Tennessee’s Sales Tax Holiday for clothing, school supplies, and computers will end on Sunday, August 1.

Food and prepared food also exempt this year

Last year, state legislature also created two new sales tax holidays. During this period, food, food ingredients, and prepared food products may be purchased tax free.

“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.

Food items also qualify if they are prepared foods that contains two or more food ingredients mixed together by the seller for sale as a single item; or is sold with eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws provided by the vendor.

Prepared food does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration to prevent food borne illnesses.

Tennessee’s Sales Tax Holiday for food, food ingredients, and prepared foods will end on Thursday, August 5.

Safety equipment sales tax holiday

State legislatures also added safety equipment to the sales tax holiday and that exemption period will run for an entire year.

Gun safes, defined by the state 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, are eligible for the event. Similarly, gun safety devices are allowed, 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. Firearms are not included.

Tennessee’s Sales Tax Holiday for safety equipment runs from July 1, 2021 through June 30, 2022.

To learn more about any of Tennessee’s Sales Tax Holiday, visit the Department of Revenue’s website.

{The Lynchburg Times is the only independently owned and operated newspaper in Lynchburg. We cover Metro Moore County government, Jack Daniel’s Distillery, Nearest Green Distillery, Tims Ford State Park, Motlow State Community College, Moore County High School, Moore County Middle School, Lynchburg Elementary, Raider Sports, plus regional and state news.}

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