When is Tennessee’s Tax-Free Weekend?

NASHVILLE — It’s that time of the year when parents are ready for back-to-school shopping!

After months of online classes, some students are returning to in-person classes and parents are ready to check off their student’s school supply list.

The annual three-day weekend in Tennessee for back-to-school supplies begins on July 30 and ends at 11:59 p.m. on Aug. 1, 2021.

During this time, shoppers can purchase clothing, school supplies, and computers tax-free, however, there are certain restrictions on what you can buy.

CLOTHING

Any outfit that costs $100 or less per item is tax-exempt, however, items such as jewelry, handbags, or sports and recreational equipment are not exempt.

You cannot split an item sold together to stay beneath the $100 maximum.

School Supplies

Shoppers can buy school and art supplies for $100 or less per item.

You cannot split an item sold together to stay beneath the $100 maximum.

Items priced at more than $100 are not exempt.

Are computers part of the sale?

Computers that are for personal use that cost $1,500 or less are exempt, the same applies to laptop computers as well as tablet computers.

Computer accessories are not exempt

  • Storage media, like flash drives and compact discs
  • Individually purchased software
  • Printer supplies
  • Household appliances

This year, two new sales tax holidays include an additional week-long break on food tax and a year-long chance to save on gun safety equipment.

The Department of Revenue released a notice for a week-long sales tax holiday on food Ingredients and prepared foods. Anything edible except for alcoholic beverages, tobacco, candy, and dietary supplements.

This sales tax holiday will begin at 12:01 a.m. on July 30, until 11:59 p.m. on Aug 5.

Food and Food Ingredients

These foods are defined as a 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.

Prepared Foods

  • A food item is considered “prepared food” if it meets one of the following qualifications: • It is sold in a heated state or heated by the seller;
  • It contains two or more food ingredients mixed together by the seller for sale as a single item; or
  • The vendor who sells it also provides eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws.

Prepared food does not include food that the seller only cuts, repackages, or pasteurizes. For example, deli meats or cheeses that the seller slices and repackages for sale to the customer or potato salad that the seller does not make and only repackages into smaller containers and sells in the deli are not prepared food

In addition to the sales tax holiday on food, the state also added a year-long holiday on gun safes and gun safety devices.

Gun safes

A gun safe is defined as a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking devices that is designed and intended for the secure storage of one or more firearms.

Gun Safety Devices

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.

This exemption will only be available for the one-year holiday period.