For 2021, there are three sales tax holidays. The Tennessee General Assembly has approved two more sales tax holidays in addition to the traditional sales tax holiday on clothing, school supplies, and computers.
Here are the details on the three tax free holidays:
Traditional Sales Tax Holiday
What: Traditional sales tax holiday on clothing, school supplies and computers
When: Begins at 12:01 a.m. on Friday, July 30, 2021, and ends at 11:59 p.m. on Sunday, August 1, 2021.
What’s tax-exempt?
- Clothing – General apparel that costs $100 or less per item, such as shirts, pants, socks, shoes, dresses, etc.
- School Supplies – School and art supplies with a purchase price of $100 or less per item, such as binders, books, backpacks, crayons, paper, pens, pencils, and rulers, and art supplies such as glazes, clay, paints, drawing pads, and artist paintbrushes
- Computers – Computers for personal use with a purchase price of $1,500 or less
Laptop computers, if priced at $1,500 or less, also qualify as well as tablet computers
Food Tax Holiday
What: For 2021, Tennessee’s General Assembly has approved a sales tax holiday on food, food ingredients and prepared food
When: Begins at 12:01 a.m. on Friday, July 30, 2021, and ends at 11:59 p.m. on Thursday, August 5, 2021.
What’s tax-exempt?
- Food and food ingredients – 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 and food ingredients do not include alcoholic beverages, tobacco, candy, dietary supplements, or prepared food.
- Prepared Food – A food item qualifies as prepared food if it:- Is sold in a heated state or heated by the seller,
– 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 foodborne illnesses.
Safety Device Tax Holiday
What: For 2021-2022, the Tennessee General Assembly has approved a sales tax holiday on gun safes and safety devices
When: Begins at 12:01 a.m. on July 1, 2021 and ends at 11:59 p.m. on June 30, 2022.
What’s tax-exempt?
- Gun safe – 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.
- Gun safety device – 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.
Visit www.tntaxholiday.com to see a comprehensive list of items.
