Is this really happening? Or is this one of those chain things where a cute little cartoon character will appear at the end or that I'll have good luck for the rest of the day if I forward it?
Tennessee Department of Revenue
Back-to-School Supplies, Clothing, and Computers
Tax-Exempt During Tennessee’s
First Sales Tax Holiday
In August of this year, Tennessee will hold its first annual sales tax holiday, giving shoppers the
opportunity to purchase certain school supplies, computers and clothing tax-free for a specific
period of time, beginning at 12:01 a.m. on Friday, Aug. 4 and ending at 11:59 p.m. on Sunday,
As you plan for the 2006-2007 school year, you may want to let your students and parents know
in advance what items they will need for school next fall. Items exempt from tax during the
three-day holiday include the following:
($100 or less per item)
($100 or less per item)
($1,500 or less)
Glue, Paste, and
Index Card Boxes
Pencil & School
School supplies are defined as items used by a student in a course of study. Specifically
excluded are items such as art supplies and instructional material, including reference books
and school computer supplies (compact discs, printers, and printer ink).
Exempt clothing is defined as human wearing apparel for general use. It excludes accessories
such as jewelry or bags, protective equipment, and sports and recreational equipment such as
Computers with preloaded software and components purchased with the computer are also
exempt. Computers and their components must be purchased as a system. Individual
computer parts and accessories, and software that is not preloaded on the computer, do not
qualify for the exemption. PDAs and MP3 players also do not qualify for exemption.
Additionally, exemptions do not apply to items used in a trade or business, or to items that are
Layaway sales qualify for the exemption if final payment is made and the property is given to the
purchaser during the holiday or if the layaway order is made during the holiday even if delivery
is made after the holiday ends.
More information from the Department of Revenue is available from the following
• Web site: www.Tennessee.gov/revenue
• E-mail: firstname.lastname@example.org
• Telephone: (800) 342-1003 8 a.m. - 5 p.m., CST, Monday through Friday
Special telephone hours for Sales Tax Holiday:
Saturday, Aug. 5: 7 a.m. to 7 p.m., CST
Sunday, Aug. 6: 10 a.m. to 6 p.m., CST
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